Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 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 nine months ended September 30, 2013 and 2012 (in thousands):

	Three months ended				Nine months ended
	September 30,				September 30,
	2013		2012		2013		2012
Cost of goods sold		$27		$9		$70		$29
Product development and engineering	21		9		46		30
Selling, general and administrative	161		315		395		718
Total share-based compensation expense (1)		$209		$333		$511		$777

(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 nine months ended September 30, 2013 and 2012, respectively:

Nine months ended September 30,	2013		2012
Risk-free interest rate	1.2	%	0.8	%
Dividend yield (1)	—		—
Volatility	51.9	%	89.0	%
Expected life (in years)	5.7		5.5