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If at the end of the three-year period the stock price is $40, then the intrinsic value would be $15 ($40 minus the $25 exercise price) and the expense would be $15 per share for every share that has vested In the meantime, however, the potential expense would have to be estimated and amortized over the three-year performance vesting period This is another complicating factor As Figure 3-2 shows, each quarter the company would have to determine the spread between the exercise price and the market price and adjust its quarterly expense up or down accordingly The variable accounting expense is unpredictable and potentially large These are two things that company accountants and CFOs hate; they want to avoid these kinds of expenses at all cost. asp.net gs1 128 EAN - 128 ASP . NET Control - EAN - 128 barcode generator with free ...
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