Quiz
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
N
Noncompensatory Plan

A stock plan not treated as compensation under FAS 123(R) (now called ASC Topic 718), such as an ESPP with a 5% or smaller discount from the purchase price. Companies do not take an earnings charge for plans not considered compensation.

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