2.4.0.8008 - Disclosure - Note 3 - Stock Appreciation Rightstruefalsefalse1false falsefalsec4_From30Dec2012To29Jun2013http://www.sec.gov/CIK0000225051duration2012-12-30T00:00:002013-06-29T00:00:001true 1ardna_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockAbstractardna_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Disclosure of Compensation Related Costs, Share-based Payments [Text Block]2false 2us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00 3.       Stock Appreciation Rights The Company has outstanding stock appreciation rights (SARs) that have been granted to non-employee directors and certain employees. Each SAR entitles the holder to receive cash upon exercise equal to the excess of the fair market value of a share of the Company’s Class A Common Stock (Class A), as determined in accordance with the SARs agreement, on the date of exercise over the grant price. All currently outstanding SARs vest 25% each year beginning at the end of the third year and expire seven years from the date of grant. The fair value of each SAR is estimated on the date of grant and, subsequently, at the end of each reporting period using the Black-Scholes option-pricing model which relies on the use of various highly subjective assumptions. The assumptions used in the Black-Scholes option-pricing model for the second quarter ended June 29, 2013 were as follows: <table style="WIDTH: 80%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 64pt; FONT-SIZE: 10pt; MARGIN-RIGHT: 10%" id="TBL1141" border="0" cellspacing="0" cellpadding="0"> <tr id="TBL1141.finRow.1"> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #cceeff; WIDTH: 35%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: top"> Dividend yield </td> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.1.lead.2">   </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.1.symb.2">   </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 15%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.1.amt.2"> .85% </td> <td style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.1.amt.3"> - </td> <td style="BACKGROUND-COLOR: #cceeff; WIDTH: 5%; FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.1.amt.4"> .92% </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 36%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.1.trail.4" nowrap="nowrap">   </td> </tr> <tr id="TBL1141.finRow.2"> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #ffffff; WIDTH: 35%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: top"> Expected volatility </td> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.2.lead.2">   </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.2.symb.2">   </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 15%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.2.amt.2"> 26.5% </td> <td style="TEXT-ALIGN: center; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.2.amt.3"> - </td> <td style="BACKGROUND-COLOR: #ffffff; WIDTH: 5%; FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.2.amt.4"> 34.7% </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 36%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.2.trail.4" nowrap="nowrap">   </td> </tr> <tr id="TBL1141.finRow.3"> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #cceeff; WIDTH: 35%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: top"> Risk-free interest rate </td> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.3.lead.2">   </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.3.symb.2">   </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #cceeff; WIDTH: 15%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.3.amt.2"> .3% </td> <td style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cceeff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.3.amt.3"> - </td> <td style="BACKGROUND-COLOR: #cceeff; WIDTH: 5%; FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.3.amt.4"> 1.4% </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 36%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.3.trail.4" nowrap="nowrap">   </td> </tr> <tr id="TBL1141.finRow.4"> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #ffffff; WIDTH: 35%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: top"> Expected average term (years) </td> <td style="TEXT-ALIGN: justify; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.4.lead.2">   </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.4.symb.2">   </td> <td style="TEXT-ALIGN: right; BACKGROUND-COLOR: #ffffff; WIDTH: 15%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.4.amt.2"> 5.29 </td> <td style="TEXT-ALIGN: center; BACKGROUND-COLOR: #ffffff; WIDTH: 1%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.4.amt.3"> - </td> <td style="BACKGROUND-COLOR: #ffffff; WIDTH: 5%; FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.4.amt.4"> 5.45 </td> <td style="TEXT-ALIGN: left; BACKGROUND-COLOR: #ffffff; WIDTH: 36%; FONT-FAMILY: Times New Roman, Times, serif; MARGIN-LEFT: 0pt; FONT-SIZE: 10pt; VERTICAL-ALIGN: bottom" id="TBL1141.finRow.4.trail.4" nowrap="nowrap">   </td> </tr> </table> SARs compensation expense must be recognized each reporting period for changes in fair value and vesting. During the second quarter of 2013, the Company recognized $670,000 of SARs compensation expense reflecting an increase in the fair value of SARs during the quarter and additional vesting. During the second quarter of 2012, the Company reversed $170,000 of SARs compensation expense recognized in prior periods. On a year-to-date basis, the Company recognized SARs compensation expense of $1,110,000 for the first half of 2013 compared to the reversal of SARs compensation expense of $434,000 during the first half of the prior year. SARs compensation expense is recorded in Selling, General and Administrative (SG&A) Expense on the Condensed Consolidated Statements of Comprehensive Income. During the second quarter of 2013, 875 SARs units were exercised with an intrinsic value of approximately $8,181. Intrinsic value represents the amount by which the fair value of SARs on the date of exercise exceeds the base price. There were no SARs units granted, forfeited or expired during the second quarter of 2013. As of June 29, 2013, assuming no forfeitures or change in the SARs fair value, there was approximately $1,468,000 of total unrecognized compensation cost related to SARs which is expected to be recognized over a weighted average period of approximately 3.2 years. As of June 29, 2013, there were 136,625 SARs units outstanding. falsefalsefalsenonnum:textBlockItemTypenaThe 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.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 false0Disclosure of Compensation Related Costs, Share-based Payments [Text Block]falseNote 3 - Stock Appreciation RightsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.ardengroupinc.com/role/Note3StockAppreciationRights12