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Note 7 - Accounting for Share-based Payment Arrangement Compensation
9 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]
(7)  Accounting for Share-based Payment Arrangement Compensation
 
We account for share-based payment arrangements in accordance with Financial Accounting Standards Board Accounting Standards Codification, or FASB ASC
, 718,
Compensation – Stock Compensation
. During the first nine months of 2016, there were no significant changes to the structure of our stock-based award plans. Pre-tax compensation expense related to stock options and performance unit awards recorded in the first nine months of 2016 and 2015 was $741,000 and $1.2 million, respectively
. See Note 13 to our consolidated financial statements in our 2015 Annual Report on Form 10-K for a detailed description of stock-based awards
.