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STOCKHOLDERS' EQUITY (Tables)
 12 Months Ended
Dec. 31, 2014
Stockholders' Equity Note [Abstract]  
Schedule of Allocation of Share-based Compensation Costs
The components of the Company's share-based compensation expense are summarized below:
 
Years Ended
 
December 31, 2014
 
December 31, 2013
 
December 31, 2012
 
(in thousands)
Employee stock options
$
186

 
$
1,644

 
$
3,470

Employee stock purchase plan
2,803

 
2,858

 
3,107

Restricted stock units
56,842

 
37,952

 
65,397

Net amounts released from (capitalized in) inventory
(152
)
 
670

 
468

 
$
59,679

 
$
43,124

 
$
72,442
Schedule of Share-based Compensation, Net of Amount Capitalized
The following table summarizes share-based compensation, net of amount capitalized in (released from) inventory, included in operating results:
 
Years Ended
 
December 31,
2014
 
December 31,
2013
 
December 31,
2012
 
(in thousands)
Cost of revenue
$
6,356

 
$
5,889


$
8,052

Research and development
17,569

 
14,852


22,825

Selling, general and administrative
35,754

 
22,383


41,565

Total share-based compensation expense, before income taxes
59,679

 
43,124


72,442

Tax benefit
(11,423
)
 
(7,707
)

(12,060
)
Total share-based compensation expense, net of income taxes
$
48,256

 
$
35,417


$
60,382
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, 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

Restricted stock units issued
(6,675
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(3,805
)
 
—

 
—

 
—

Restricted stock units cancelled
1,696

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
1,029

 
—

 
—

 
—

Performance-based restricted stock units issued
(2,673
)
 
—

 
 
 
 
Plan adjustment for performance-based restricted stock units issued
(1,523
)
 
—

 
 
 
 
Performance-based restricted stock units cancelled
2,682

 
—

 
 
 
 
Plan adjustment for performance-based restricted stock units cancelled
1,631

 
—

 
 
 
 
Options cancelled/expired/forfeited
4

 
(4
)
 
$4.92-$7.25

 
$
5.63

Options exercised
—

 
(572
)
 
$2.65-$7.25

 
$
4.09

Balances, December 31, 2014
13,611

 
3,059

 
$2.13-$10.01

 
$
4.57

Options vested and expected to vest at December 31, 2014
 
 
3,058

 
$2.13-$10.01

 
$
4.57

Options exercisable at December 31, 2014
 
 
3,038

 
$2.13-$10.01

 
$
4.58
Schedule of 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, 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

Restricted stock units issued
6,675

 
$
8.44

Restricted stock units vested
(7,943
)
 
$
7.80

Restricted stock units cancelled
(1,696
)
 
$
7.93

2014 Plan - Performance-based restricted stock units issued
26

 
$
8.26

2015 Plan - Performance-based restricted stock units issued
2,647

 
$
7.67

2014 Plan - Performance-based restricted stock units cancelled
(119
)
 
$
7.31

2011 Plan - Performance-based restricted stock units cancelled
(2,564
)
 
$
13.58

Balances, December 31, 2014
18,163

 
$
8.40
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 ($)
 
Number
Exercisable
 
Weighted-
Average
Exercise
Price ($)
(in thousands, except for per share prices and life data)
 2.13-2.66
 
16

 
0.68
 
$
2.18

 
15

 
$
2.18

 3.24-3.24
 
395

 
3.29
 
3.24

 
395

 
3.24

 3.26-3.93
 
322

 
1.90
 
3.43

 
322

 
3.43

 3.97-4.23
 
396

 
2.78
 
4.19

 
376

 
4.19

 4.35-4.70
 
308

 
4.07
 
4.42

 
308

 
4.42

 4.74-4.74
 
402

 
2.62
 
4.74

 
402

 
4.74

4.78-4.78
 
1

 
1.11
 
4.78

 
1

 
4.78

4.89-4.89
 
452

 
1.60
 
4.89

 
452

 
4.89

 4.92-5.69
 
317

 
3.20
 
5.19

 
317

 
5.19

 5.73-10.01
 
450

 
2.51
 
6.18

 
450

 
6.18

 
 
3,059

 
2.68
 
$
4.57

 
3,038

 
$
4.58
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:
 
Years Ended
 
December 31,
2014
 
December 31,
2013
 
December 31,
2012
Risk-free interest rate
0.07
%
 
0.10
%
 
0.15
%
Expected life (years)
0.50

 
0.50

 
0.50

Expected volatility
31
%
 
44
%
 
51
%
Expected dividend yield
—

 
—

 
—