Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The weighted average fair value of options and SARs granted during the years ended December 31, 2014, 2013, and 2012, was $1.47, $1.39, and $1.85, respectively, and was determined using the following weighted average assumptions:



	Year ended December 31,
	2014	2013	2012
Expected dividend yield	—%	—%	—%
Risk-free interest rate	2.0%	1.6%	0.9%
Expected volatility	66.3%	64.8%	63.9%
Expected term (in years)	5.98	6.16	6.10

Share based Compensation by arrangement, details of performance based awards [Table Text Block]

The following table contains pertinent information regarding these outstanding awards as of December 31, 2014 (in thousands except for number of awards granted):



Grant Date	# of Awards Granted and Outstanding	Fair Value on Grant Date		Cumulative Expense Recognized		Unearned Compensation Expense		Latest Date Performance Condition Could be Met
August 2010	80,000	$	596	$	—	$	596	April 2015
November 2011	50,000	277		—		277		April 2015
June 2014	570,800	1,404		324		1,080		December 2014
Total	700,800	$	2,277	$	324	$	1,953

Through June 30, 2012, cumulative compensation expense of $264,000 associated with the 130,000 unvested RSUs and RSAs granted in 2010 and 2011 had been recognized. From the date of grant through June 30, 2012, the Company had believed it was probable that the associated performance requirements would be achieved and therefore recognized expense on these awards. During the third quarter of 2012, the Company believed that the performance condition was no longer probable of achievement, however the Company had also not yet determined that the performance condition was improbable of achievement. Accordingly, expense recognition was discontinued beginning in the third quarter of 2012. As of December 31, 2013, the Company determined that the performance condition was improbable of achievement and therefore the cumulative compensation expense of $264,000 associated with these awards was reversed in the quarter ended December 31, 2013. The Company continues to believe that the performance condition is improbable of achievement and therefore no expense associated with these awards was recorded during the year ended December 31, 2014.

In addition to the awards issued in 2010 and 2011, there were 953,300 non-vested RSAs with a grant date fair value of $2.3 million that were granted on June 10, 2014, which were also subject to service-based vesting conditions as well as certain performance-based vesting requirements that must be achieved before vesting can occur. These awards vest over a nine month period ending March 14, 2015, provided the performance conditions have been met as of December 31, 2014. Of these RSAs issued in June 2014, 302,000 awards with a total fair value of approximately $743,000 were granted to employees of the Grid business. As of September 30, 2014, in conjunction with the sale of the Grid business, the Company reversed all compensation expense previously recognized associated with these awards as they will not vest. Additionally, as of December 31, 2014, 80,500 awards with a grant date fair value of approximately $198,000 were granted to employees who terminated their employment during 2014. Accordingly, the Company reversed all compensation expense previously recognized associated with these awards as they will not vest. As of December 31, 2014, the Company determined that the performance conditions associated with a portion of the remaining unvested awards with a grant date fair value of $965,000 will not be achieved and therefore any previously recorded expense associated with these awards was reversed and no additional expense was recorded during the year ended December 31, 2014.

Employee Service Share-based Compensation, Allocation of Recognized Period Costs

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

As of December 31, 2014, total compensation cost related to non-vested stock options and other equity based awards not yet recognized was $2.0 million, which is expected to be recognized over the next 1.1 years on a weighted-average basis.

The following table summarizes stock-based compensation expense for the years ended December 31, 2014, 2013, and 2012 and its allocation within the consolidated statements of operations (in thousands):



	Year ended 31 December,
	2014			2013		2012

Cost of revenues	$	292		$	198	$	678
Product development	(73		)	156		2,304
Sales and marketing	206			84		1,896
General and administrative	1,114			967		2,098
Discontinued operations	(342		)	1,133		—
Total stock based compensation expense related to stock options and share awards	1,197			2,538		6,976
Tax benefit	—			—		—
Stock-based compensation expense related to stock options and share awards, net of tax	$	1,197		$	2,538	$	6,976

As of December 31, 2014, approximately $8,000 and $2,000 of stock-based compensation expense was capitalized as part of the cost of inventory and deferred cost of goods sold, respectively. As of December 31, 2013, approximately $42,000 and $8,000 of stock-based compensation expense was capitalized as part of the cost of inventory and deferred cost of goods sold, respectively.