Stock Based Compensation

12 Months Ended

Dec. 31, 2013

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

Compensation expense associated with common stock, RSUs and restricted stock was recognized based on the fair value of the instruments, over the instruments’ vesting period. Stock based compensation expense increased by $1.8 million for the year ended December 31, 2013 from the same period in 2012 primarily due to amortization for wireless operations reflecting new grants with a total fair value (net of estimated forfeitures) of $4.7 million under the 2011 LTIP in 2013. Stock based compensation expense for software operations for the year ended December 31, 2012 included a benefit of $0.4 million for forfeitures under the 2011 LTIP associated with the departure of two former executives and $0.2 million for the modification of the 2011 LTIP. The following table reflects the statement of income line items for stock based compensation expense for the periods stated:



	For the Year Ended December 31,
Operating Expense Category	2013		2012		2011
	(Dollars in thousands)
Service, rental and maintenance	$	54	$	25	$	23
Selling and marketing	70		72		65
General and administrative ⁽¹⁾	2,921		1,127		1,442
Total stock based compensation	$	3,045	$	1,224	$	1,530


⁽¹⁾	Software operations stock based compensation represented $0.8 million, $0.1 million and $0.6 million for the years ended December 31, 2013, 2012 and 2011, respectively.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References+ Details