Share-Based Employee Compensation (Tables)

6 Months Ended

Jun. 30, 2012

Share-Based Compensation Including Expense for Phantom Stock Units and Cash Settled Stock Appreciation Rights Granted to Employees

The table below summarizes the amounts recognized in the financial statements for the three and six months ended June 30, 2012 and 2011 for share-based compensation, including expense for phantom stock units and cash settled stock appreciation rights granted to employees (in thousands):

	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Cost of sales	$	67		$	180		$	147		$	343
Operating expenses		944			5,640			3,729			8,191
Total cost of employee share-based compensation included in income (loss), before income tax		1,011			5,820			3,876			8,534
Amount of income tax recognized in earnings		(389	)		(2,383	)		(1,492	)		(3,284	)
Amount charged against net income (loss)	$	622		$	3,437		$	2,384		$	5,250
Impact on net income per common share:
Basic	$	(0.01	)	$	(0.05	)	$	(0.04	)	$	(0.08	)
Diluted	$	(0.01	)	$	(0.05	)	$	(0.03	)	$	(0.08	)

Weighted Average Black-Scholes Fair Value Assumptions used in Valuation of Stock Options Granted

The table below summarizes the weighted average Black-Scholes fair value assumptions used in the valuation of stock options granted during the six months ended June 30, 2012 and 2011.

	Six Months Ended June 30,
	2012		2011
Dividend yield		1.2%		1.4%
Expected volatility		50.6%		48.5%
Risk free interest rate		0.8%		2.0%
Expected life		4.9 years		5.0 years