12. Loss per Share

Basic loss per common share is determined by dividing loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period, without consideration of common stock equivalents. Diluted loss per share is computed by dividing the loss attributable to common stockholders by the weighted-average number of common share equivalents outstanding for the period. The treasury stock method is used to determine the dilutive effect of the Company's stock option grants, SARS, potential Employee Stock Purchase Plan (ESPP) awards and warrants, and the if-converted method is used to determine the dilutive effect of the Company's Notes and Series A Preferred Stock. The following common stock equivalents were excluded in the calculation of diluted loss per share because their effect would be anti-dilutive as applied to the loss from continuing operations applicable to common stockholders for the periods ending December 31, 2013, 2012 and 2011:

	Year Ended December 31,

	2013		2012		2011
Shares Underlying Convertible Senior Secured Notes		6,219,782		—		—
Series A Preferred Stock		—		4,049,863		12,249,998
Warrants to purchase Series A Preferred Stock/Common Stock		13,388		21,090		143,749
Stock Options, Stock Appreciation Rights, and Non-vested Stock Options		151,737		256,939		598,109