Natus Medical Incorporated Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Share-Based Compensation

Share-Based Compensation

9 Months Ended

Sep. 30, 2014

9 - Share-Based Compensation

At September 30, 2014, we have two active share-based compensation plans, the 2011 Stock Awards Plan and the 2011 Employee Stock Purchase Plan. The terms of awards granted during the nine months ended September 30, 2014 and our methods for determining grant-date fair value of the awards were consistent with those described in the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2013.

Detail of share-based compensation expense is as follows (in thousands):

	Three Months Ended September 30,		Nine Months Ended September 30,
	2014	2013	2014	2013

Cost of revenue	$32	$14	$110	$109
Marketing and selling	261	202	531	675
Research and development	220	175	758	416
General and administrative	1,014	1,037	3,306	3,408
Total	$1,527	$1,428	$4,704	$4,608

As of September 30, 2014, unrecognized compensation expense related to the unvested portion of our stock options and other stock awards was approximately $8.7 million, which is expected to be recognized over a weighted average period of 2.4 years.

- 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.

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