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Fair-Value Accounting

Under FAS 123(R) (now called ASC Topic 718), fair-value accounting requires the company to take an earnings charge for stock options, restricted stock, SARs, performance shares, and most ESPPs according to the value at grant, amortized over the vesting period. To value the stock grants, companies use an approved option-pricing model, such as the Black-Scholes model or a binomial model.

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