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STOCKHOLDERS' EQUITY (Tables)
 12 Months Ended
Dec. 31, 2013
Stockholders' Equity Note [Abstract]  
Components of the company's stock-based compensation expense, net of amount capitalized in inventory
The components of the Company's share-based compensation expense are summarized below:
 
Years Ended
 
December 31, 2013
 
December 31, 2012
 
December 31, 2011
 
(in thousands)
Employee stock options
$
1,644

 
$
3,470

 
$
5,685

Employee stock purchase plan
2,858

 
3,107

 
2,511

Restricted stock units
37,952

 
65,397

 
60,906

Net amounts released from (capitalized in) inventory
670

 
468

 
(977
)
 
$
43,124

 
$
72,442

 
$
68,125
Summary of the distribution of stock-based compensation expense
The following table summarizes share-based compensation, net of amount capitalized in (released from) inventory, included in operating results:
 
Years Ended
 
December 31,
2013
 
December 31,
2012
 
December 31,
2011
 
(in thousands)
Cost of revenue
$
5,889


$
8,052


$
7,840

Research and development
14,852


22,825


22,916

Selling, general and administrative
22,383


41,565


37,369

Total share-based compensation expense, before income taxes
43,124


72,442


68,125

Tax benefit
(7,707
)

(12,060
)
 
(10,453
)
Total share-based compensation expense, net of income taxes
$
35,417


$
60,382


$
57,672
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 for per share data)
Balances, December 31, 2010
11,463

 
12,660

 
$1.68-$14.94

 
$
4.35

Additional shares approved for issuance
19,000

 
—

 
—

 
—

Restricted stock units issued
(6,343
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(4,017
)
 
—

 
—

 
—

Performance-based restricted stock units issued
(3,474
)
 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units issued
(2,124
)
 
—

 
—

 
—

Restricted stock units cancelled
1,025

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
793

 
—

 
—

 
—

Performance-based restricted stock units cancelled
25

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
17

 
—

 
—

 
—

Options cancelled/expired/forfeited
158

 
(158
)
 
$2.11-$14.94

 
$
5.01

Options exercised
—

 
(4,285
)
 
$1.80-$13.77

 
$
4.51

Balances, December 31, 2011
16,523

 
8,217

 
$1.68-$10.01

 
$
4.26

Restricted stock units issued
(8,507
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(5,189
)
 
—

 
—

 
—

Performance-based restricted stock units issued
(338
)
 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units issued
(206
)
 
—

 
—

 
—

Restricted stock units cancelled
1,783

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
1,248

 
—

 
—

 
—

Performance-based restricted stock units cancelled
330

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
201

 
—

 
—

 
—

Options cancelled/expired/forfeited
303

 
(303
)
 
$2.11-$8.83

 
$
4.05

Options exercised
—

 
(1,239
)
 
$1.68-$8.89

 
$
3.76

Balances, December 31, 2012
6,148

 
6,675

 
$1.68-$10.01

 
$
4.33

Additional shares approved for issuance
25,000

 
—

 
—

 
—

Restricted stock units issued
(7,922
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(4,563
)
 
—

 
—

 
—

Restricted stock units cancelled
2,084

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
1,388

 
—

 
—

 
—

2014 Plan - Performance-based restricted stock units issued
(1,048
)
 
—

 
—

 
—

Plan adjustment for 2014 performance-based restricted stock units issued
(597
)
 
—

 
—

 
—

2011 Plan - Performance-based restricted stock units cancelled
422

 
—

 
—

 
—

Plan adjustment for 2011 performance-based restricted stock units cancelled
257

 
—

 
—

 
—

Options cancelled/expired/forfeited
76

 
(76
)
 
$1.77-$7.12

 
$
4.95

Options exercised
—

 
(2,964
)
 
$1.68-$7.12

 
$
4.12

Balances, December 31, 2013
21,245

 
3,635

 
$2.13-$10.01

 
$
4.50
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 for per share data)
Balances, December 31, 2010
29,250

 
$
5.74

Restricted stock units issued
6,343

 
$
10.88

Restricted stock units vested
(6,345
)
 
$
5.20

Restricted stock units cancelled
(1,025
)
 
$
6.80

2011 Plan - Performance-based restricted stock units issued
3,474

 
$
13.94

2011 Plan - Performance-based restricted stock units vested
(8,485
)
 
$
4.22

2011 Plan - Performance-based restricted stock units cancelled
(25
)
 
$
9.77

Balances, December 31, 2011
23,187


$
8.99

Restricted stock units issued
8,507

 
$
6.11

Restricted stock units vested
(7,975
)
 
$
6.80

Restricted stock units cancelled
(1,783
)
 
$
7.81

2011 Plan - Performance-based restricted stock units issued
338

 
$
9.19

2011 Plan - Performance-based restricted stock units cancelled
(330
)
 
$
12.31

Balances, December 31, 2012
21,944

 
$
8.71

Restricted stock units issued
7,922

 
$
7.36

Restricted stock units vested
(7,271
)
 
$
7.30

Restricted stock units cancelled
(2,084
)
 
$
8.25

2014 Plan - Performance-based restricted stock units issued
1,048

 
$
7.33

2011 Plan - Performance-based restricted stock units cancelled
(422
)
 
$
13.50

Balances, December 31, 2013
21,137

 
$
8.84
Schedule of options outstanding and exercisable, by range of exercise price
Options Outstanding
 
Options Exercisable
Range of
Exercise
Price ($)
 
Number
Outstanding
 
Weighted-
Average
Remaining
Contractual
Term (years)
 
Weighted-
Average
Exercise
Price ($)
 
Aggregate
Intrinsic
Value
 
Number
Exercisable
 
Weighted-
Average
Remaining
Contractual
Term (years)
 
Weighted-
Average
Exercise
Price ($)
 
Aggregate
Intrinsic
Value
(in thousands, except for per share prices and life data)
 2.13-3.18
 
21

 
1.55
 
2.35

 
$
112

 
21

 
1.55
 
2.35

 
$
112

 3.24-3.24
 
413

 
4.29
 
3.24

 
1,896

 
413

 
4.29
 
3.24

 
1,896

 3.26-3.29
 
371

 
1.77
 
3.28

 
1,686

 
371

 
1.77
 
3.28

 
1,686

 3.32-4.20
 
381

 
4.67
 
3.95

 
1,480

 
381

 
4.67
 
3.95

 
1,480

 4.23-4.37
 
380

 
3.32
 
4.26

 
1,359

 
340

 
3.36
 
4.26

 
1,215

 4.43-4.70
 
320

 
5.48
 
4.45

 
1,083

 
320

 
5.48
 
4.45

 
1,083

4.74-4.74
 
421

 
3.61
 
4.74

 
1,301

 
421

 
3.62
 
4.74

 
1,301

4.77-4.78
 
59

 
6.07
 
4.77

 
182

 
53

 
6.06
 
4.77

 
162

 4.89-4.89
 
453

 
2.60
 
4.89

 
1,330

 
452

 
2.60
 
4.89

 
1,330

 4.92-10.01
 
816

 
3.69
 
5.77

 
1,680

 
801

 
3.64
 
5.75

 
1,665

 
 
3,635

 
3.67
 
4.50

 
$
12,109

 
3,573

 
3.66
 
4.49

 
$
11,930
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:
 
Years Ended
 
December 31,
2013
 
December 31,
2012
 
December 31,
2011
Risk-free interest rate
0.10
%
 
0.15
%
 
0.12
%
Expected life (years)
0.50

 
0.50

 
0.50

Expected volatility
44
%
 
51
%
 
46
%
Expected dividend yield
—

 
—

 
—