Total share-based compensation expense related to the RSUs, stock grant awards and the ESPP was recorded within the Consolidated Statements of Operations and Comprehensive Income as follows (in millions):


	Quarters Ended
	April 4, 2025		March 29, 2024
Cost of revenue	$	6.0	$	5.4
Research and development	6.3		5.7
Selling and marketing	4.7		5.2
General and administrative	16.9		16.7
Share-based compensation expense	33.9		33.0
Income tax benefit	(7.1)		(6.9)
Share-based compensation expense, net of tax	$	26.8	$	26.1

As of April 4, 2025, the total unrecognized expected share-based compensation expense, net of estimated forfeitures, related to non-vested RSUs with service, performance and market conditions was $164.8 million, which is expected to be recognized over

a weighted-average period of 1.9 years. Upon vesting of RSUs or stock grant awards or completion of a purchase under the ESPP, new shares of common stock are issued. The annualized pre-vesting forfeiture rate for RSUs was estimated to be 8% for each of the quarters ended April 4, 2025 and March 29, 2024.

As of April 4, 2025 and December 31, 2024, there was an aggregate of 32.0 million and 33.6 million shares of common stock, respectively, available for grant under the Amended and Restated SIP.

RSUs generally vest ratably over three years for awards with service conditions and over three or five years for awards with performance, service and market conditions, or a combination thereof, and are settled in shares of common stock upon vesting. A summary of the RSU transactions for the quarter ended April 4, 2025 was as follows (in millions, except per share data):


	Number of Shares	Weighted-Average Grant Date Fair Value Per Share
Non-vested RSUs at December 31, 2024	3.5	$	76.27
Granted	0.9	53.18
Achieved	0.2	73.27
Released	(1.3)	73.64
Forfeited	(0.1)	76.51
Non-vested RSUs at April 4, 2025	3.2	70.32