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Stock-Based Compensation Arrangements
 9 Months Ended
Sep. 27, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Stock-Based Compensation Arrangements
Stock-Based Compensation Arrangements:
The following tables summarize stock-based compensation expense and the associated tax benefit recognized in the Consolidated Financial Statements for the periods presented:
 
Successor
 
Three Months Ended
 
September 27,
2015
 
September 28,
2014
 
(in thousands)
Stock-based compensation costs
$
166

 
$
197

Portion capitalized as property and equipment (1)
(2
)
 
(6
)
Stock-based compensation expense recognized
$
164

 
$
191


 
 
Successor
 
 
Predecessor
 
 
Nine Months Ended
 
For the 226 Day Period Ended
 
 
For the 47 Day Period Ended
 
 
September 27,
2015
 
September 28,
2014
 
 
February 14,
2014
 
 
(in thousands)
Stock-based compensation costs
 
$
742

 
$
197

 
 
$
1,117

Portion capitalized as property and equipment (1)
 
(9
)
 
(6
)
 
 
—

Stock-based compensation costs related to the accelerated vesting of restricted stock awards in connection with the Merger
 
—

 
—

 
 
11,108

Stock-based compensation expense recognized
 
$
733

 
$
191

 
 
$
12,225

Tax benefit recognized from stock-based compensation awards (2)
 
$
—

 
$
5,043

 
 
$
—

 __________________
(1)
We capitalize the portion of stock-based compensation costs related to our design, construction, facilities and legal departments that are directly attributable to our store development projects, such as the design and construction of a new store and the remodeling and expansion of our existing stores. Capitalized stock-based compensation cost attributable to our store development projects is included in “Property and equipment, net” in the Consolidated Balance Sheets.
(2)
We recorded the $5.0 million tax benefit related to the accelerated vesting of restricted stock awards in the 226 day period ended September 28, 2014, as such tax benefits are deductible for income tax purposes on the Successor tax return for fiscal year 2014.
As of September 27, 2015, we had $2.8 million of total unrecognized share-based compensation expense related to unvested options, net of expected forfeitures, which is expected to be amortized over the remaining weighted-average period of 3.5 years.