Share-Based Compensation (Tables)

6 Months Ended

Sep. 30, 2016

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

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



	Three Months Ended						Six Months Ended
	September 30,						September 30,
	2016			2015			2016			2015
Cost of sales	$	4,100	⁽¹⁾	$	2,398	⁽¹⁾	$	11,997	⁽¹⁾	$	4,055	⁽¹⁾
Research and development	10,171			8,670			27,688			15,768
Selling, general and administrative	10,119			11,958			44,284			17,315
Pre-tax effect of share-based compensation	24,390			23,026			83,969			37,138
Income tax benefit	8,358			8,574			29,246			12,106
Net income effect of share-based compensation	$	16,032		$	14,452		$	54,723		$	25,032

⁽¹⁾ During the three and six months ended September 30, 2016, $2.7 million and $5.5 million, respectively, of share-based compensation expense was capitalized to inventory. The amount of share-based compensation included in cost of sales during the three months ended September 30, 2016 included $4.1 million of previously capitalized share-based compensation expense in inventory that was sold. The amount of share-based compensation included in cost of sales during the six months ended September 30, 2016 included $7.8 million of previously capitalized share-based compensation expense in inventory that was sold and $4.2 million of share-based compensation expense related to the Company's acquisition of Atmel that was not previously capitalized to inventory. During the three and six months ended September 30, 2015, $1.8 million and $3.6 million, respectively, of share-based compensation expense was capitalized to inventory and $2.4 million and $4.1 million, respectively, of previously capitalized share-based compensation expense in inventory was sold.