SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment Estimated Ranges of Useful Lives

Depreciation is calculated on a straight-line basis over the following estimated ranges of useful lives:

Asset classification	Estimated useful life
Plant equipment	5 – 20 years
Lab equipment	3 – 7 years
Leasehold improvements	Shorter of useful life or life of lease
Building and improvements	7 – 20 years
Computer equipment and software	3 – 7 years
Furniture and fixtures	5 – 7 years
Automobiles	5 years

Calculation of Basic and Diluted Net Loss Per Share

The following table summarizes the Company’s calculation of basic and diluted net loss per share attributable to Solazyme, Inc. common stockholders (in thousands, except share and per share amounts):

	Year ended December 31,
	2012			2011			2010
Numerator
Net loss attributable to Solazyme, Inc. common stockholders	$	(83,132	)	$	(53,961	)	$	(16,420	)
Denominator
Weighted-average number of common shares used in net loss per share calculation		60,570,891			40,132,125			11,977,216
Less: Weighted-average shares subject to repurchase		(61,843	)		(198,112	)		(436,722	)
Denominator: basic and diluted		60,509,048			39,934,013			11,540,494
Net loss per share attributable to Solazyme, Inc. common stockholders, basic and diluted	$	(1.37	)	$	(1.35	)	$	(1.42	)

Antidilutive Securities Excluded from Computation of Earnings Per Share

The following outstanding shares of potentially dilutive securities were excluded from the calculation of diluted net loss per share attributable to Solazyme, Inc. common stockholders for the periods presented as the effect was anti-dilutive:

	Year ended December 31,
	2012		2011		2010
Options to purchase common stock		9,521,970		8,410,765		5,538,004
Common stock subject to repurchase		34,832		99,110		349,953
Restricted stock units		252,167		176,668		—
Warrants to purchase convertible preferred stock		—		—		386,012
Warrants to purchase common stock		1,000,000		1,000,000		5,000
Convertible preferred stock (on an as if converted basis)		—		—		34,534,125
Total		10,808,969		9,686,543		40,813,094