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STOCKHOLDERS' EQUITY (Tables)
 12 Months Ended
Dec. 31, 2015
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, 2015
 
December 31, 2014
 
December 31, 2013
 
(in thousands)
Employee stock options
$
44

 
$
186

 
$
1,644

Employee stock purchase plan
2,381

 
2,803

 
2,858

Restricted stock units
49,365

 
56,842

 
37,952

Net amounts (capitalized in) released from inventory
(398
)
 
(152
)
 
670

 
$
51,392

 
$
59,679

 
$
43,124
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,
2015
 
December 31,
2014
 
December 31,
2013
 
(in thousands)
Cost of revenue
$
5,900

 
$
6,356


$
5,889

Research and development
14,172

 
17,569


14,852

Selling, general and administrative
31,320

 
35,754


22,383

Total share-based compensation expense, before income taxes
51,392

 
59,679


43,124

Tax benefit
(11,144
)
 
(11,423
)

(7,707
)
Total share-based compensation expense, net of income taxes
$
40,248

 
$
48,256


$
35,417
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, 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

Restricted stock units issued
(5,216
)
 
—

 
—

 
—

Plan adjustment for restricted stock units issued
(2,973
)
 
—

 
—

 
—

Restricted stock units cancelled
1,386

 
—

 
—

 
—

Plan adjustment for restricted stock units cancelled
799

 
—

 
—

 
—

Performance-based restricted stock units issued
(170
)
 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units issued
(97
)
 
—

 
—

 
—

Performance-based restricted stock units cancelled
248

 
—

 
—

 
—

Plan adjustment for performance-based restricted stock units cancelled
141

 
—

 
—

 
—

Options cancelled/expired/forfeited
5

 
(5
)
 
$3.26-$6.28

 
$
4.30

Options exercised
—

 
(687
)
 
$2.13-$6.28

 
$
4.16

Balances, December 31, 2015
7,734

 
2,367

 
$3.24-$10.01

 
$
4.70

Options vested and expected to vest at December 31, 2015
 
 
2,367

 
$3.24-$10.01

 
$
4.70

Options exercisable at December 31, 2015
 
 
2,365

 
$3.24-$10.01

 
$
4.70
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, 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

Performance-based restricted stock units issued
1,048

 
$
7.33

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

Performance-based restricted stock units issued
2,673

 
$
7.68

Performance-based restricted stock units cancelled
(2,683
)
 
$
13.30

Balances, December 31, 2014
18,163

 
$
8.40

Restricted stock units issued
5,216

 
$
8.23

Restricted stock units vested
(6,644
)
 
$
8.25

Restricted stock units cancelled
(1,386
)
 
$
7.82

Performance-based restricted stock units issued
170

 
$
8.33

Performance-based restricted stock units cancelled
(248
)
 
$
8.13

Balances, December 31, 2015
15,271

 
$
8.46
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)
3.24-3.24
 
301

 
2.29
 
$
3.24

 
301

 
$
3.24

3.27-4.20
 
290

 
2.69
 
3.86

 
290

 
3.86

4.23-4.37
 
256

 
1.34
 
4.26

 
254

 
4.26

4.43-4.70
 
229

 
3.65
 
4.43

 
229

 
4.43

4.74-4.74
 
388

 
1.62
 
4.74

 
388

 
4.74

4.89-4.92
 
295

 
1.00
 
4.90

 
295

 
4.90

4.99-5.73
 
293

 
1.88
 
5.55

 
293

 
5.55

5.96-6.11
 
131

 
2.69
 
6.08

 
131

 
6.08

6.28-6.28
 
170

 
0.96
 
6.28

 
170

 
6.28

10.01-10.01
 
14

 
4.87
 
10.01

 
14

 
10.01

 
 
2,367

 

 


 
2,365

 
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,
2015
 
December 31,
2014
 
December 31,
2013
Risk-free interest rate
0.16
%
 
0.07
%
 
0.10
%
Expected life (years)
0.50

 
0.50

 
0.50

Expected volatility
33
%
 
31
%
 
44
%
Expected dividend yield
1.92
%
 
—

 
—