2.2.0.25falsefalse0208 - Disclosure - Stockholders' Equity and Share-Based Compensationtruefalsefalse1falsefalseUSDfalsefalse1/1/2011 - 3/31/2011 USD ($) USD ($) / shares $Jan-01-2011_Mar-31-2011http://www.sec.gov/CIK0001254419duration2011-01-01T00:00:002011-03-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDEPSDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$2true0mdas_StockholdersEquityAndShareBasedCompensationAbstractmdasfalsenadurationStockholders' equity and share-based compensation.falsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalsefalseOtherxbrli:stringItemTypestringStockholders' equity and share-based compensation.falsefalseStockholders' Equity and Share-Based Compensation [Abstract]3false0mdas_StockholdersEquityAndShareBasedCompensationTextBlockmdasfalsenadurationDisclosures related to accounts comprising shareholders' equity, including other comprehensive income. Includes, for example,...falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00  <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b>8. STOCKHOLDERS’ EQUITY AND SHARE-BASED COMPENSATION</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt"><b><i>Common Stock</i></b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, we issued approximately 195,000 shares of common stock in connection with employee stock option and stock-settled stock appreciation right (or “SSAR”) exercises for aggregate exercise proceeds of $1,360. </div> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b><i>Share-Based Compensation</i></b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     As of March 31, 2011, we had restricted common stock, SSARs and common stock option equity awards outstanding under three share-based compensation plans. As of March 31, 2011, we had approximately 828,000 shares reserved under our 2008 equity incentive plan available for grant. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     The share-based compensation expense related to equity awards charged against income was $3,343 and $3,472 for the three months ended March 31, 2011 and 2010, respectively. The total income tax benefit recognized in the Condensed Consolidated Statement of Operations for share-based compensation arrangements related to equity awards was $1,276 and $1,309 for the three months ended March 31, 2011 and 2010, respectively. There were no capitalized share-based compensation expenses at March 31, 2011. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     Total share-based compensation expense (inclusive of restricted common stock, SSARs and common stock options) for the three months ended March 31, 2011 and 2010 as reflected in our Condensed Consolidated Statements of Operations is as follows: </div> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom"> <td width="76%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 0px solid #000000"><b>Three Months Ended March 31,</b></td> <td> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2011</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td> <td> </td> </tr>   <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Cost of revenue </div></td> <td> </td> <td align="left">$</td> <td align="right">1,019</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">566</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px">Product development </div></td> <td> </td> <td> </td> <td align="right">55</td> <td> </td> <td> </td> <td> </td> <td align="right">197</td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Selling and marketing </div></td> <td> </td> <td> </td> <td align="right">290</td> <td> </td> <td> </td> <td> </td> <td align="right">614</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px">General and administrative </div></td> <td> </td> <td> </td> <td align="right">1,979</td> <td> </td> <td> </td> <td> </td> <td align="right">2,095</td> <td> </td> </tr> <tr style="font-size: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Total share-based compensation expense </div></td> <td> </td> <td align="left">$</td> <td align="right">3,343</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">3,472</td> <td> </td> </tr> <tr style="font-size: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td> <td> </td> </tr>  </table> </div> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b><i>Employee Stock Purchase Plan</i></b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     In 2010, the Company established the MedAssets, Inc. Employee Stock Purchase Plan (the “Plan”). Under the Plan, eligible employees may purchase shares of our common stock at a discounted price through payroll deductions. The price per share of the common stock sold to participating employees will be 95% of the fair market value of such share on the applicable purchase date. The Plan requires that all stock purchases be held by participants for a period of 18 months from the purchase date. A total of 500,000 shares of our common stock are authorized for purchase under the Plan. On February 28, 2011, we purchased approximately 19,100 shares of our common stock under the Plan which amounted to approximately $257. </div> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b><i>Equity Award Grants</i></b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, we granted the following equity awards to certain of our employees: </div> <div align="left" style="font-size: 10pt; margin-top: 12pt"><i>Common Stock Option Awards</i> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, we did not grant any stock option awards. </div>   </div>  <div style="font-family: 'Times New Roman',Times,serif"> <div align="center" style="font-size: 10pt; margin-top: 0pt"> <b> </b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, approximately 116,000 options were forfeited. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     As of March 31, 2011, there was approximately $2,752 of total unrecognized compensation expense related to all outstanding stock option awards that will be recognized over a weighted-average period of 1.4 years. </div> <div align="left" style="font-size: 10pt; margin-top: 12pt"><i>Restricted Common Stock Awards</i> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, we granted approximately 27,500 shares of restricted common stock with a service vesting period of four years. The weighted-average grant date fair value of each restricted common stock share was $15.57. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, approximately 26,000 shares of restricted common stock were forfeited. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     As of March 31, 2011, there was approximately $11,669 of total unrecognized compensation expense related to all unvested restricted common stock awards that will be recognized over a weighted-average period of 1.6 years. </div> <div align="left" style="font-size: 10pt; margin-top: 12pt"><i>SSARs Awards</i> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, we granted approximately 320,000 SSARs with a service vesting period of five years. The weighted-average grant date base price of each SSAR was $15.57 and the weighted-average grant date fair value of each SSAR granted during the three months ended March 31, 2011 was $6.78. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     During the three months ended March 31, 2011, approximately 81,000 SSARs were forfeited. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     As of March 31, 2011, there was approximately $15,083 of total unrecognized compensation expense related to all unvested SSARs that will be recognized over a weighted-average period of 1.7 years. </div> </div>  <!-- Begin Block Tagged NotefalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDisclosures related to accounts comprising shareholders' equity, including other comprehensive income. Includes, for example, such items as: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables; effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure. Disclosure of compensation-related costs for share-based compensation which may include disclosure of policies, compensation plan details, allocation of stock compensation, incentive distributions, share-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.No authoritative reference available.falsefalseSTOCKHOLDERS' EQUITY AND SHARE-BASED COMPENSATION12Stockholders' Equity and Share-Based CompensationUnKnownUnKnownUnKnownUnKnownfalsetrue