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STOCKHOLDERS' EQUITY (Tables)
 9 Months Ended
Sep. 30, 2012
Stockholders' Equity Note [Abstract]  
Summary of the distribution of stock-based compensation expense
The following table summarizes stock-based compensation included in operating results for the three and nine months ended September 30, 2012 and 2011:
 
Three Months Ended

Nine Months Ended
 
September 30,
2012

September 30,
2011

September 30,
2012

September 30,
2011
 
(in thousands)
Cost of revenue
$
2,154


$
1,143


$
6,723


$
5,783

Research and development
4,925


5,557


17,568


16,325

Selling, general and administrative
11,150


9,758


31,747


27,496

Total stock-based compensation expense, before income taxes
18,229


16,458


56,038


49,604

Tax benefit
(2,403
)

(2,776
)

(6,624
)

(7,853
)
Total stock-based compensation expense, net of income taxes
$
15,826


$
13,682


$
49,414


$
41,751

 
Activity under the entity's 2005 Stock Plan
Activity under Atmel’s 2005 Stock Plan is set forth below: 
 
 
 
Outstanding Options
 
Weighted-
 
 
 
 
 
Exercise
 
Average
 
Available
for Grant
 
Number of
Options
 
Price
per Share
 
Exercise Price
per Share
 
(in thousands, except per share data)
Balances, December 31, 2011
16,523

 
8,217

 
$1.68-$10.01

 
$
4.26

Restricted stock units issued
(210
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(128
)
 
—

 
—

 
—

Performance-based restricted stock units issued
(200
)
 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units issued
(122
)
 
—

 
—

 
—

Restricted stock units cancelled
405

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
301

 
—

 
—

 
—

Performance-based restricted stock units cancelled
75

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
46

 
—

 
—

 
—

Options cancelled/expired/forfeited
78

 
(78
)
 
$2.11-$8.89

 
4.36

Options exercised
—

 
(495
)
 
$1.80-$8.89

 
4.58

Balances, March 31, 2012
16,768

 
7,644

 
$1.68-$10.01

 
$
4.24

Restricted stock units issued
(632
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(386
)
 
—

 
—

 
—

Performance-based restricted stock units issued
(98
)
 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units issued
(60
)
 
—

 
—

 
—

Restricted stock units cancelled
228

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
171

 
—

 
—

 
—

Performance-based restricted stock units cancelled
70

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
43

 
—

 
—

 
—

Options cancelled/expired/forfeited
26

 
(26
)
 
$2.11-$7.76

 
5.12

Options exercised
—

 
(130
)
 
$1.77-$6.28

 
4.05

Balances, June 30, 2012
16,130

 
7,488

 
$1.68-$10.01

 
$
4.24

Restricted stock units issued
(6,283
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(3,833
)
 
—

 
—

 
—

Restricted stock units cancelled
456

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
328

 
—

 
—

 
—

Performance-based restricted stock units cancelled
75

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
46

 
—

 
—

 
—

Options cancelled/expired/forfeited
21

 
(21
)
 
$2.11-$6.28

 
4.71

Options exercised
—

 
(258
)
 
$1.68-$5.75

 
3.31

Balances, September 30, 2012
6,940

 
7,209

 
$1.68-$10.01

 
$
4.27
Activity related to restricted stock units
Activity related to restricted stock units is set forth below:
 

Number of
Units

Weighted-Average Grant Date
Fair Value
 
(in thousands, except per share data)
Balance, December 31, 2011
23,471


$
8.99

Restricted stock units issued
210


10.20

Restricted stock units vested
(1,225
)

6.99

Restricted stock units cancelled
(405
)

8.11

Performance-based restricted stock units issued
200


10.73

Performance-based restricted stock units cancelled
(75
)

14.00

Balance, March 31, 2012
22,176


$
9.12

Restricted stock units issued
632

 
7.43

Restricted stock units vested
(2,378
)
 
6.31

Restricted stock units cancelled
(228
)
 
8.06

Performance-based restricted stock units issued
98

 
7.48

Performance-based restricted stock units cancelled
(70
)
 
14.00

Balance, June 30, 2012
20,230

 
$
9.39

Restricted stock units issued
6,283

 
5.95

Restricted stock units vested
(1,926
)
 
5.78

Restricted stock units cancelled
(456
)
 
8.28

Performance-based restricted stock units cancelled
(75
)
 
13.90

Balance, September 30, 2012
24,056

 
$
8.78
Assumptions used to estimate the fair value of the Company's ESPP shares
The following assumptions were utilized to determine the fair value of the Company’s ESPPs shares:
 
 
Three Months Ended
 
Nine Months Ended
 
September 30,
2012
 
September 30,
2011
 
September 30,
2012
 
September 30,
2011
Risk-free interest rate
0.15
%
 
0.07
%
 
0.15
%
 
0.12
%
Expected life (years)
0.50

 
0.50

 
0.50

 
0.50

Expected volatility
50
%
 
51
%
 
53
%
 
46
%
Expected dividend yield
—

 
—

 
—

 
—