Equity-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2013

Equity-based compensation expense, excluding amounts that have been capitalized into inventory

Equity-based compensation expense, excluding amounts that have been capitalized into inventory, for the three months ended March 31, 2013 and 2012 consisted of the following (in thousands):

	Three Months Ended March 31,
	2013		2012
Cost of product sales	$	23	$	78
Research and development	932		422
Selling, general and administrative	1,328		1,185
Total equity-based compensation expense	$	2,283	$	1,685

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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