Share-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2013

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 months ended March 31, 2013 and 2012 (in thousands):

	Three months ended
	March 31,
	2013		2012
Cost of goods sold		$17		$12
Product development and engineering	10		11
Selling, general and administrative	192		189
Total share-based compensation expense (1)		$219		$212

(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 modified during the three months ended March 31, 2012:

	Three months ended
	March 31,
	2012
Risk-free interest rate	0.5	%
Dividend yield	—
Volatility	79.7	%
Expected life (in years)	3.0