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FAS 123 (Financial Accounting Standard No. 123)

Prior to FAS 123(R) (now called ASC Topic 718), this accounting statement required companies to estimate the value of their stock options and ESPPs in a footnote on their financial statements or, at the company's discretion, to recognize that value as a compensation expense on the income statement. The fair value is calculated on the grant date by using an option-pricing model, allocated over the vesting period. Almost no companies chose to expense options on their income statements.

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