XML 66 R27.htm IDEA: XBRL DOCUMENT v2.4.0.8
Basic and Diluted Net Income (Loss) Per Share (Tables)
 3 Months Ended
Mar. 31, 2014
Earnings Per Share [Abstract]  
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]
(C)
For the three months ended March 31, 2014 and 2013, the following equity awards, by type, were excluded from the calculation, as their effect would have been anti-dilutive (in thousands):
 
Three Months Ended
 
March 31,
 
2014
 
2013
Stock options
3,188

 
2,892

Restricted stock units
282

 
488

Performance based restricted stock units (D)
674

 
985

Total equity award shares excluded
4,144

 
4,365



(D)
Shares under the Long-Term Incentive Plan ("LTIP") are presented based on attainment of 100% of the performance goals being met. The LTIP provides for the grants of awards payable in shares of common stock upon the achievement of performance goals set by the Company's Compensation and Development Committee. In addition to the performance conditions, the awards contain market-based multipliers based on the average price of the Company's common stock thirty days prior to the end of each semi-annual performance period. The maximum multiplier for a given semi-annual performance period is 2.75x the original grant and overall achievement is limited to a maximum of 2.5x of the target award over the entire performance period. Based on this formula, the maximum number of shares that could be earned was 1.8 million and 2.1 million for the three months ended March 31, 2014 and 2013
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
A reconciliation of the numerator and the denominator used to calculate basic and diluted net loss per share is as follows (in thousands, except per share amounts):
 
 
Three Months Ended
 
 
March 31,
 
 
2014
 
2013
Numerator — Basic
 
 
 
 
Net loss
 
$
(10,434
)
 
$
(6,557
)
Numerator — Diluted
 
 
 
 
Net loss
 
$
(10,434
)
 
$
(6,557
)
Interest on convertible notes, net of tax benefit (B)
 
—

 
—

Net loss, diluted
 
$
(10,434
)
 
$
(6,557
)
Denominator — Basic
 
 
 
 
Weighted average shares used to calculate net loss per share, basic
 
29,864

 
28,470

Denominator — Diluted
 
 
 
 
Weighted average shares used to calculate net loss per share, basic
 
29,864

 
28,470

Effect of escrow shares (A)
 
—

 
—

Effect of convertible notes (B)
 
—

 
—

Effect of dilutive restricted stock units (C)
 
—

 
—

Effect of dilutive stock options (C)
 
—

 
—

Weighted average shares used to calculate net loss per share, diluted
 
29,864

 
28,470

Net loss per share
 
 
 
 
Basic
 
$
(0.35
)
 
$
(0.23
)
Diluted
 
$
(0.35
)
 
$
(0.23
)