SHARE-BASED COMPENSATION

9 Months Ended

Sep. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

2. SHARE-BASED COMPENSATION

Total share-based compensation expense for all of the Company’s share-based awards was as follows (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016
Cost of goods sold	$	13	$	40	$	41	$	115
Selling, general and administrative		652		413		1,920		1,299
Research and development		88		188		260		326
Total share-based compensation expense	$	753	$	641	$	2,221	$	1,740

Share-based compensation costs capitalized as part of the cost of inventory were $3,000 and $19,000 for the three months ended September 30, 2017 and 2016, respectively, and $8,000 and $26,000 for the nine months ended September 30, 2017 and 2016, respectively.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details