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EARNINGS PER SHARE (Tables)
 9 Months Ended
Sep. 30, 2012
Earnings Per Share [Abstract]  
Earnings per share calculation [Table Text Block]
A summary of the earnings per share calculation is as follows (in thousands, except per share amounts):
 
Three Months Ended
 
Nine Months Ended
 
September 30,
 
September 30,
 
2012
 
2011
 
2012
 
2011
Basic earnings (loss) per share:
 
 
 
 
 
 
 
Net income (loss)
$
(44,406
)
 
$
7,512

 
$
(44,121
)
 
$
27,965

Weighted-average common shares
28,908

 
28,799

 
28,586

 
28,789

Basic earnings (loss) per share
$
(1.54
)
 
$
0.26

 
$
(1.54
)
 
$
0.97

Diluted earnings (loss) per share (1):

 

 

 

Net income (loss)
$
(44,406
)
 
$
7,512

 
$
(44,121
)
 
$
27,965

Weighted-average common shares
28,908

 
28,799

 
28,586

 
28,789

Effect of dilutive securities:

 

 

 

Employee stock plans
—

 
1,080

 
—

 
1,406

Diluted weighted-average common shares
28,908

 
29,879

 
28,586

 
30,195

Diluted earnings (loss) per share
$
(1.54
)
 
$
0.25

 
$
(1.54
)
 
$
0.93

_______________ 

(1)
The Company includes the shares underlying performance-based awards in the calculation of diluted earnings per share when they become contingently issuable per ASC 260-10, Earnings per Share and excludes such shares when they are not contingently issuable. The Company has excluded all performance-based awards underlying the fiscal 2012 and 2011 awards as those shares were not contingently issuable as of the end of the periods reported.