Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs

The following table summarizes the impact on MRV's results of operations of recording share-based compensation for the three and nine months ended September 30, 2012 and 2011 (in thousands):

	Three months ended				Nine months ended September 30,
	September 30,
	2012		2011		2012		2011
Cost of goods sold		$11		$20		$34		$52
Product development and engineering	9		26		30		107
Selling, general and administrative	327		351		750		1,792
Total share-based compensation expense (1)		$347		$397		$814		$1,951

(1) Income tax benefits realized from stock option exercises and similar awards were immaterial in both periods.

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The following weighted average assumptions were used for estimating the fair value of options granted during the nine months ended September 30, 2012:

Nine months ended September 30,	2012		2011
Risk-free interest rate	0.8	%	2.0	%
Dividend yield	—		—
Volatility	89.0	%	87.0	%
Expected life (in years)	5.5		5.9