NET LOSS PER COMMON SHARE

3 Months Ended

Mar. 31, 2013

NET LOSS PER COMMON SHARE (Tables) [Abstract]

NET LOSS PER COMMON SHARE [Text Block]

NOTE 10—NET LOSS PER COMMON SHARE

Basic net loss per common share is calculated using the weighted‑average number of common shares outstanding during the period less the weighted‑average shares subject to repurchase. Diluted net loss per common share gives effect to dilutive common stock subject to repurchase, stock options (calculated based on the treasury stock method), shares under the Company's ESPP and convertible debt (calculated using an as-if-converted method). Potentially dilutive securities are excluded from shares used in computing diluted net loss per common share if their effect would be anti-dilutive.

The potential dilutive securities excluded from diluted earnings per common share were as follows (in thousands):

	Three Months Ended March 31,
	2013		2012
Employee stock compensation plans		5,994		6,020
Restricted stock subject to repurchase		3,861		2,469
Convertible notes		17,878		2,267
Total		27,733		10,756