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STOCKHOLDERS’ EQUITY (Tables)
 9 Months Ended
Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Schedule of Share-based Compensation, Net of Amount Capitalized
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,
2015
 
September 30,
2014
 
September 30,
2015
 
September 30,
2014
 
(in thousands)
Cost of revenue
$
1,560


$
1,605

 
$
4,357

 
$
4,892

Research and development
3,418


4,632

 
10,569

 
13,744

Selling, general and administrative
7,741


8,680

 
24,017

 
27,176

Total share-based compensation expense, before income taxes
12,719


14,917

 
38,943

 
45,812

Tax benefit
(2,884
)

(3,760
)
 
(8,557
)
 
(10,005
)
Total share-based compensation expense, net of income taxes
$
9,835


$
11,157

 
$
30,386

 
$
35,807
Schedule of 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, 2014
13,611

 
3,059

 
$2.13-$10.01

 
$
4.57

Restricted stock units issued
(479
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(273
)
 
—

 
—

 
—

Restricted stock units cancelled
363

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
210

 
—

 
—

 
—

Performance-based restricted stock units cancelled
253

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
144

 
—

 
—

 
—

Options cancelled/expired/forfeited
2

 
(2
)
 
$
3.26

 
$
3.26

Options exercised
—

 
(198
)
 
$2.66-$6.28

 
$
3.51

Balances, March 31, 2015
13,831

 
2,859

 
$2.13-$10.01

 
$
4.65

Restricted stock units issued
(446
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(254
)
 
—

 
—

 
—

Restricted stock units cancelled
432

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
250

 
—

 
—

 
—

Performance-based restricted stock units cancelled
87

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
50

 
—

 
—

 
—

Options cancelled/expired/forfeited
—

 
—

 
—

 
$
—

Options exercised
—

 
(387
)
 
$2.13-$6.28

 
$
4.53

Balances, June 30, 2015
13,950

 
2,472

 
$2.13-$10.01

 
$
4.67

Restricted stock units issued
(4,204
)
 
 
 
 
 
 
Plan adjustment for restricted stock units issued
(2,396
)
 
 
 
 
 
 
Restricted stock units cancelled
306

 
 
 
 
 
 
Plan adjustment for restricted stock units cancelled
176

 
 
 
 
 
 
Performance-based restricted stock units cancelled
24

 
 
 
 
 
 
Plan adjustment for performance-based restricted stock units cancelled
14

 
 
 
 
 
 
Options cancelled/expired/forfeited
3

 
(3
)
 
$4.36-$6.28

 
$
5.00

Options exercised
—

 
(63
)
 
$2.13-$6.28

 
$
3.81

Balances, September 30, 2015
7,873

 
2,406

 
$3.24-$10.01

 
$
4.69

Options vested and expected to vest at September 30, 2015
 
 
2,406

 
$3.24-$10.01

 
$
4.69

Options exercisable at September 30, 2015
 
 
2,400

 
$3.24-$10.01

 
$
4.69
Schedule of 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, 2014
18,163

 
$
8.40

Restricted stock units issued
479

 
8.45

Restricted stock units vested
(1,898
)
 
8.43

Restricted stock units cancelled
(363
)
 
7.71

Performance-based restricted stock units cancelled
(253
)
 
7.35

Balances, March 31, 2015
16,128


$
8.43

Restricted stock units issued
446

 
9.45

Restricted stock units vested
(1,483
)
 
8.53

Restricted stock units cancelled
(432
)
 
7.59

Performance-based restricted stock units cancelled
(87
)
 
8.31

Balances, June 30, 2015
14,572

 
$
8.48

Restricted stock units issued
4,204

 
8.07

Restricted stock units vested
(1,612
)
 
4.17

Restricted stock units cancelled
(306
)
 
8.11

Performance-based restricted stock units cancelled
(24
)
 
8.23

Balances, September 30, 2015
16,834

 
$
8.80
Schedule of 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,
2015
 
September 30,
2014
 
September 30,
2015
 
September 30,
2014
Risk-free interest rate
0.24
%
 
0.06
%
 
0.16
%
 
0.07
%
Expected life (years)
0.50

 
0.50

 
0.50

 
0.50

Expected volatility
30
%
 
30
%
 
33
%
 
31
%
Expected dividend yield
1.94
%
 
—
%
 
1.92
%
 
—