Question
How do market conditions affect forfeiture reversals?
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Answer
They do not reverse if service is rendered.
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Question
What measurement basis is used for equity-classified stock compensation at grant date?
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Answer
Grant-date fair value, measured once and not remeasured.
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Question
How are restricted stock and RSUs valued differently from stock options?
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Answer
At the grant-date market price of the shares; no option model is needed.
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Question
Why does liability-classified compensation expense fluctuate over time?
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Answer
Because the award is remeasured to fair value each reporting period.
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