Stock-Based Compensation

6 Months Ended

Jul. 02, 2011

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Text Block]

Stock-Based Compensation:

Total stock-based compensation expense included in our Condensed Consolidated Statements of Operations was as follows (in thousands):



	Three Months Ended				Six Months Ended
	July 2, 2011		July 3, 2010		July 2, 2011		July 3, 2010
Line item:
Cost of products sold	$	155	$	84	$	213	$	159
Research and development	750		471		1,350		920
Selling, general and administrative	781		722		1,415		1,393
Restructuring charges	51		—		103		—
Total stock-based compensation	$	1,737	$	1,277	$	3,081	$	2,472

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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