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STOCKHOLDERS' EQUITY (Tables)
 6 Months Ended
Jun. 30, 2013
Stockholders' Equity Note [Abstract]  
Summary of the distribution of stock-based compensation expense
The following table summarizes share-based compensation, net of amount capitalized in inventory, included in operating results for the three months and six months ended June 30, 2013 and 2012:
 
Three Months Ended
 
Six Months Ended
 
June 30,
2013
 
June 30,
2012
 
June 30,
2013
 
June 30,
2012
 
(In thousands)
Cost of revenue
$
1,609


$
2,314


$
3,453

 
$
4,569

Research and development
3,016


5,880


7,624

 
12,643

Selling, general and administrative
2,855


10,288


11,165

 
20,597

Total share-based compensation expense, before income taxes
7,480


18,482


22,242

 
37,809

Tax benefit
(563
)

(1,431
)
 
(3,169
)
 
(4,221
)
Total share-based compensation expense, net of income taxes
$
6,917


$
17,051


$
19,073

 
$
33,588
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, 2012
6,148

 
6,675

 
$1.68-$10.01

 
$
4.33

Restricted stock units issued
(1,182
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(721
)
 
—

 
—

 
—

Restricted stock units cancelled
319

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
219

 
—

 
—

 
—

Performance-based restricted stock units cancelled
59

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
36

 
—

 
—

 
—

Options cancelled/expired/forfeited
15

 
(15
)
 
$3.67-$7.12

 
4.97

Options exercised
—

 
(402
)
 
$1.68-$6.28

 
4.37

Balances, March 31, 2013
4,893

 
6,258

 
$1.77-$10.01

 
$
4.33

Additional restricted stock units approved for issuance
25,000

 
—

 
—

 
—

Restricted stock units issued
(838
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(478
)
 
—

 
—

 
—

Restricted stock units cancelled
1,133

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
763

 
—

 
—

 
—

Performance-based restricted stock units cancelled
298

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
182

 
—

 
—

 
—

Options cancelled/expired/forfeited
31

 
(31
)
 
$1.77-$7.12
 
4.29

Options exercised
—

 
(225
)
 
$2.90-$8.20
 
4.10

Balances, June 30, 2013
30,984

 
6,002

 
$2.13-$10.01

 
$
4.34
Activity related to restricted stock units
Activity related to restricted stock units is set forth below:
 

Number of
Units Outstanding

Weighted-Average Grant Date
Fair Value
 
(In thousands, except per share data)
Balances, December 31, 2012
21,944

 
$
8.71

Restricted stock units issued
1,182

 
6.85

Restricted stock units vested
(1,553
)
 
6.72

Restricted stock units cancelled
(319
)
 
8.32

Performance-based restricted stock units cancelled
(59
)
 
14.00

Balances, March 31, 2013
21,195


$
8.75

Restricted stock units issued
838

 
7.38

Restricted stock units vested
(1,597
)
 
7.21

Restricted stock units cancelled
(1,133
)
 
8.21

Performance-based restricted stock units cancelled
(298
)
 
13.42

Balances, June 30, 2013
19,005

 
$
8.25
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 2010 ESPP shares:
 
Three and Six Months Ended
 
June 30,
2013
 
June 30,
2012
Risk-free interest rate
0.13
%
 
0.15
%
Expected life (years)
0.50

 
0.50

Expected volatility
50
%
 
56
%
Expected dividend yield
—

 
—