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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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