Share-Based Compensation (Notes)

9 Months Ended

Dec. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-Based Compensation

The following table presents the details of the Company's share-based compensation expense (amounts in thousands):



	Three Months Ended						Nine Months Ended
	December 31,						December 31,
	2014			2013			2014			2013
Cost of sales	$	2,290	⁽¹⁾	$	1,841	⁽¹⁾	$	6,985	⁽¹⁾	$	5,674	⁽¹⁾
Research and development	7,075			6,141			20,645			18,762
Selling, general and administrative	5,454			5,737			15,783			16,939
Pre-tax effect of share-based compensation	14,819			13,719			43,413			41,375
Income tax benefit	3,632			1,510			6,885			4,501
Net income effect of share-based compensation	$	11,187		$	12,209		$	36,528		$	36,874

(1) During the three and nine months ended December 31, 2014, $1.7 million and $5.0 million, respectively, of share-based compensation expense was capitalized to inventory and $2.3 million and $7.0 million, respectively, of previously capitalized share-based compensation expense in inventory was sold. During the three and nine months ended December 31, 2013, $1.9 million and $5.7 million, respectively, of share-based compensation expense was capitalized to inventory and $1.8 million and $5.7 million, respectively, of previously capitalized share-based compensation expense in inventory was sold.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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