STOCKHOLDERS' EQUITY AND SHARE-BASED COMPENSATION EXPENSE (Tables)

9 Months Ended

Sep. 30, 2012

Stockholders Equity And Share Based Compensation Expense [Abstract]

Share-based compensation expense

The Company recognized share-based compensation expense as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Costs of sales	$	403	$	267	$	1,114	$	840
Research and development		307		503		980		1,541
Selling, general and administrative		1,549		1,458		12,763		4,221
Total share-based compensation expense	$	2,259	$	2,228	$	14,857	$	6,602

Included in selling, general and administrative share-based compensation expense for the nine months ended September 30, 2012 was $8.3 million related to the acceleration of unvested stock options in connection with the Acquisition.

Fair value of options estimated at the date of grant with weighted-average assumptions

The fair value of options was estimated at the date of grant using the Black Scholes Merton option pricing model with the following weighted‑average assumptions:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Risk free interest rate		0.6	%		1.2	%		0.6	%		1.8	%
Expected dividend yield		0.0	%		0.0	%		0.0	%		0.0	%
Expected volatility		67	%		67	%		67	%		67	%
Expected option term (in years)		4.6			4.5			4.6			4.5

Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]

During the three and nine months ended September 30, 2012, the fair value of shares under the ESPP was estimated using the following assumptions:

Risk free interest rate	0.1	%
Expected dividend yield	0.0	%
Expected volatility	67	%
Expected term (in years)	0.8