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STOCKHOLDERS' EQUITY (Tables)
 9 Months Ended
Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Components of the company's stock-based compensation expense, net of amount capitalized in inventory
 
Share-Based Compensation

The following table summarizes share-based compensation, net of the amount capitalized in inventory, included in operating results:
 
Three Months Ended
 
 Nine Months Ended
 
September 30,
2014
 
September 30,
2013
 
September 30,
2014
 
September 30,
2013
 
(in thousands)
Cost of revenue
$
1,605


$
1,136

 
$
4,892

 
$
4,589

Research and development
4,632


3,100

 
13,744

 
10,724

Selling, general and administrative
8,680


3,858

 
27,176

 
15,023

Total share-based compensation expense, before income taxes
14,917


8,094

 
45,812

 
30,336

Tax benefit
(3,760
)

(1,581
)
 
(10,005
)
 
(4,750
)
Total share-based compensation expense, net of income taxes
$
11,157


$
6,513

 
$
35,807

 
$
25,586
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, 2013
21,245

 
3,635

 
$2.13-$10.01
 
$
4.50

Restricted stock units issued
(201
)
 
 
 
 
 
 
Plan adjustment for restricted stock units issued
(115
)
 
 
 
 
 
 
Restricted stock units cancelled
211

 
 
 
 
 
 
Plan adjustment for restricted stock units cancelled
134

 
 
 
 
 
 
Performance-based restricted stock units cancelled
47

 
 
 
 
 
 
Plan adjustment for performance-based restricted stock units cancelled
29

 
 
 
 
 
 
Options cancelled/expired/forfeited
2

 
(2
)
 
$4.92-$7.25
 
$
6.02

Options exercised
—

 
(322
)
 
$2.65-$7.38
 
$
4.30

Balances, March 31, 2014
21,352

 
3,311

 
$2.13-$10.01
 
$
4.52

Restricted stock units issued
(330
)
 
 
 
 
 
 
Plan adjustment for restricted stock units issued
(188
)
 
 
 
 
 
 
Restricted stock units cancelled
532

 
 
 
 
 
 
Plan adjustment for restricted stock units cancelled
327

 
 
 
 
 
 
Performance-based restricted stock units cancelled
2,559

 
 
 
 
 
 
Plan adjustment for performance-based restricted stock units cancelled
1,561

 
 
 
 
 
 
Options cancelled/expired/forfeited
1

 
(1
)
 
$5.75-$5.75
 
$
5.75

Options exercised
—

 
(85
)
 
$3.18-$6.28
 
$
4.00

Balances, June 30, 2014
25,814

 
3,225

 
$2.13-$10.01
 
$
4.53

Restricted stock units issued
(5,841
)
 
 
 
 
 
 
Plan adjustment for restricted stock units issued
(3,330
)
 
 
 
 
 
 
Restricted stock units cancelled
366

 
 
 
 
 
 
Plan adjustment for restricted stock units cancelled
227

 
 
 
 
 
 
Performance-based restricted stock units cancelled
28

 
 
 
 
 
 
Plan adjustment for performance-based restricted stock units cancelled
16

 
 
 
 
 
 
Options cancelled/expired/forfeited
—

 
—

 
$3.70-$3.70
 
$
3.70

Options exercised
—

 
(77
)
 
$3.26-$6.28
 
$
4.20

Balances, September 30, 2014
17,280

 
3,148

 
$2.13-$10.01
 
$
4.54
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, 2013
21,137

 
$
8.84

Restricted stock units issued
201

 
8.12

Restricted stock units vested
(1,629
)
 
7.91

Restricted stock units cancelled
(211
)
 
8.02

Performance-based restricted stock units cancelled
(47
)
 
13.83

Balances, March 31, 2014
19,451


$
9.08

Restricted stock units issued
330

 
8.20

Restricted stock units vested
(2,051
)
 
7.81

Restricted stock units cancelled
(532
)
 
7.84

Performance-based restricted stock units cancelled
(2,559
)
 
13.47

Balances, June 30, 2014
14,639

 
$
8.52

Restricted stock units issued
5,841

 
8.53

Restricted stock units vested
(1,412
)
 
8.20

Restricted stock units cancelled
(366
)
 
8.18

Performance-based restricted stock units cancelled
(28
)
 
7.33

Balances, September 30, 2014
18,674

 
$
8.55
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 Months Ended
 
Nine Months Ended
 
September 30,
2014
 
September 30,
2013
 
September 30,
2014
 
September 30,
2013
Risk-free interest rate
0.06
%
 
0.07
%
 
0.07
%
 
0.10
%
Expected life (years)
0.50

 
0.50

 
0.50

 
0.50

Expected volatility
30
%
 
38
%
 
31
%
 
44
%
Expected dividend yield
—

 
—

 
—

 
—