Income (Loss) Per Share Income (loss) per share (Policies)

9 Months Ended

Sep. 29, 2012

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Earnings Per Share, Policy [Policy Text Block]

Basic income (loss) per share is computed based upon the weighted average number of common shares outstanding for the period. Diluted income (loss) per share for the three months ended September 29, 2012, is calculated using two approaches. The first approach, the treasury stock method, reflects the potential dilution that could occur if the stock options and RSUs (“Equity Awards”) to issue common stock were exercised. The second approach, the if converted method, reflects the potential dilution of the Equity Awards and the 7% Notes being exchanged for common stock. Under this method, interest expense associated with the 7% Notes, net of tax, is added back to income from continuing operations and the shares outstanding are increased by the underlying 7% Notes equivalent.

For the nine months ended September 29, 2012 and October 1, 2011, the effect of approximately 25,066,150 and 5,731,478, respectively, related to the exchange of the 7% Notes for common stock, stock options outstanding and unvested RSUs, which would be calculated using the treasury stock method, were excluded from the calculation of diluted income (loss) per share, as the effect would be anti-dilutive