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Stock-Based Compensation
 9 Months Ended
Sep. 27, 2020
Share-based Payment Arrangement [Abstract]  
Stock-Based Compensation STOCK-BASED COMPENSATION
The following table summarizes the consolidated stock-based compensation expense by line item in our condensed consolidated statements of operations:
 Three Months EndedNine Months Ended
(In thousands)September 27, 2020September 29, 2019September 27, 2020September 29, 2019
Cost of revenue$968 $854 $2,154 $1,586 
Research and development38 343 575 979 
Sales, general and administrative3,448 3,778 10,657 11,116 
Total stock-based compensation expense$4,454 $4,975 $13,386 $13,681 

The following table summarizes the consolidated stock-based compensation expense by type of award:
 Three Months EndedNine Months Ended
(In thousands)September 27, 2020September 29, 2019September 27, 2020September 29, 2019
Restricted stock units$4,581 $5,296 $13,087 $14,824 
Change in stock-based compensation capitalized in inventory(127)(321)299 (1,143)
Total stock-based compensation expense$4,454 $4,975 $13,386 $13,681 


In connection with the Spin-Off of Maxeon Solar and in accordance with the employee matters agreement we entered into with Maxeon Solar, we made certain adjustments to the unvested restricted stock-based compensation awards with the intention of preserving the intrinsic value of the awards prior to the Spin-Off. Unvested restricted stock unit awards and performance-contingent awards have been adjusted to provide holders with restricted stock units awards and performance-contingent awards in the company that employs such employee following the Spin-Off. Consequently, all outstanding restricted stock awards and stock options for employees transferred to Maxeon Solar were cancelled upon the Spin-Off.
The modification resulted in an additional grant of shares to the employees of SunPower, with no changes to other terms of the original grant. This resulted in an incremental compensation charge of $3.9 million to be recognized over the remaining term of the original grant. An incremental compensation charge of $0.3 million arising from this modification was recorded in net loss from continuing in the consolidated statement of operations for the three and nine months ended September 27, 2020.