XML 28 R11.htm IDEA: XBRL DOCUMENT v2.4.0.8
Share-Based Compensation
3 Months Ended
Mar. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Share-Based Compensation
SHARE-BASED COMPENSATION
The Company recognized share-based compensation expense of $0.9 million for the 13-week period ended March 29, 2014 and $0.8 million for the 13-week period ended March 30, 2013, the majority of which was recorded as SG&A expense. The tax benefit associated with share-based compensation expense for the 13-week period ended March 29, 2014 was $0.1 million, which was recognized as an excess tax benefit in additional paid-in capital. The tax benefit associated with share-based compensation expense for the 13-week period ended March 30, 2013 was $0.6 million, which was recognized as an excess tax benefit in additional paid-in capital. The Company began a new performance-based restricted stock unit program during the first quarter of 2014. The related compensation expense is included in the share-based compensation amount for the period ended March 29, 2014.
The Manager Share Appreciation Plan ("MSAP") compensation expense for the 13-week period ended March 29, 2014 was minimal. The corresponding liability at March 29, 2014 was $0.1 million. The MSAP compensation expense for the 13-week period ended March 30, 2013 was $0.1 million. The corresponding liability at March 30, 2013 was $0.1 million.