Share-based compensation plans	9 Months Ended
Share-based compensation plans	Sep. 30, 2014
Share-based compensation plans
Share-based compensation plans	(11) Share-based compensation plans The Company has two share-based compensation plans, the 2013 Director Smart Bonus Unit Plan and 2013 Smart Bonus Unit Award Plan. These plans provide for the issuance of a cash bonus for stock appreciation. A Committee comprised of members of the Board of Directors approves all awards that are granted under its incentive-based compensation plan. We classified the awards as a liability as the value of the award will be settled in cash. As of September 30, 2014, we have 280,500 equivalent shares of stock appreciation rights ("SARs") outstanding. During the nine months ended September 30, 2014, we have granted 65,500 SARs and have forfeitures of 53,000. The SARs are remeasured each reporting period and are recognized ratably over the vesting period of the award. The SARs vest over a period of three years and are paid to the recipient in three annual payments of one-third the vested award amount. The liability related to these awards is included in other long-term liabilities on our consolidated balance sheets. SARs expense for the three and nine months ended September 30, 2014 was $ and $ , respectively, as compared to $ for the three and nine months ended September 30, 2013. The SARs are included in selling, general and administrative expenses in our consolidated statement of operations. As of September 30, 2014, total unrecognized compensation cost related to unvested SARs was $ .

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.

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