Stock-based Compensation

3 Months Ended

Mar. 31, 2012

Share-based Compensation [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments

Stock-based Compensation

During the three months ended March 31, 2012, 44,000stock options and 14,000 restricted stock units were issued to employees under the RadiSys Corporation 2007 Stock Plan. During the three months ended March 31, 2011, 8,000 stock options were issued to employees under the 2007 Stock Plan.

Stock-based compensation was recognized and allocated as follows (in thousands):

	For the Three Months Ended
	March 31,
	2012			2011
Cost of sales	$	(71	)	$	185
Research and development	327			313
Selling, general and administrative	666			903
Total	$	922		$	1,401

In the first quarter of 2012, the Company determined there was uncertainty regarding the probability of achieving the long-term incentive plan ("LTIP") performance goal prior to the end of the measurement period and, as a result, did not recognize LTIP expense for the three months ended March 31, 2012.  To achieve the minimum threshold for share vesting under the LTIP, the Company must achieve a minimum level of Non-GAAP earnings per share (including the application of a 20% tax rate as stated in the LTIP versus current financial projections of 5%) on a rolling four quarter basis.  In addition, the Company reversed previously recognized LTIP expense of $0.5 million for a named executive officer and other employees included in our restructuring plan.