ILLUSTRATIONS OF ACCOUNTING UNDER APB OPINION NO 25 in VS .NET

Creator QR Code in VS .NET ILLUSTRATIONS OF ACCOUNTING UNDER APB OPINION NO 25
395 ILLUSTRATIONS OF ACCOUNTING UNDER APB OPINION NO 25
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39 31
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(ii) Accounting by Employer for Compensation Expense A performance stock option is a variable award since the number of shares the employee is entitled to receive or the exercise price the employee is required to pay is not known at the date of grant The measurement date and, thus, the determination of total compensation is not determined until the date at which performance ultimately can be measured Total compensation cost is equal to the number of stock options that become exercisable multiplied by the intrinsic value of each option at the measurement date For purposes of allocating compensation cost to expense of interim periods between the date of grant and the measurement date, compensation cost is estimated at the end of each interim period by multiplying the number of options expected to become exercisable times the intrinsic value of each option as of the end of the period During the service period, this estimate of compensation cost is allocated to interim periods by recognizing expense (or a decrease in expense) in an amount required to adjust accrued compensation at the end of each period to an amount equal to the percentage of the total service period that has elapsed times the estimated compensation cost (iii) Accounting by Employer for Federal Income Taxes Accounting for income taxes for a nonstatutory performance stock option is similar to the accounting for income taxes for a nonstatutory (non performance) stock option addressed above (iv) Accounting by Employer for Earnings per Share Performance-based employee stock options (and performance-based nonvested stock) are treated as contingently issuable shares in diluted earnings per share computations Contingently issuable shares are included in the computation of diluted earnings per share as of the beginning of the period in which the conditions are satis ed (or as of the date of the agreement providing for contingently issuable shares, if later) If all necessary conditions have not been satis ed by the end of the period, the number of contingently issuable shares included in diluted earnings per share is based on the number of shares,
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HYPOTHETICAL VARIABLE AWARD Market Price of Employer s Common Stock $20 $22 No signi cance $34 Average During the Year 21 24 27 25 28
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Event Grant of SAR Vesting of SAR (ie, the date SAR becomes exercisable) Expiration date of SAR Exercise of SAR and delivery of shares to the transfer agent
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Date January 1, 1998 December 31, 2001 December 31, 2002 December 31, 2002
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Fair market value of employer s common stock:
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Number of shares/rights covered by award Base price of SAR Par value of employer s common stock Employer s effective tax rate
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End of Year December 31, 1998 December 31, 1999 December 31, 2000 December 31, 2001 December 31, 2002 1, 000 $20 $ 5 40%
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22 26 28 22 34
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Share appreciation is payable in stock or cash at the employee s election Exhibit 394 Accounting for a variable award
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(Continues)
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39 32
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STOCK-BASED COMPENSATION
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ACCOUNTING BY EMPLOYER (Entries Required) Date December 31, 1998 Description Debit Credit
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Compensation expense $ 500 Accrued compensation Deferred income taxes 200 Income tax expense December 31, 1999 Compensation expense 2,500 Accrued compensation Deferred income taxes 1,000 Income tax expense December 31, 2000 Compensation expense 3,000 Accrued compensation Deferred income taxes 1,200 Income tax expense December 31, 2001 Accrued compensation 4,000 Compensation expense Income tax expense 1,600 Deferred income taxes December 31, 2002 Compensation expense 12,000 Accrued compensation Deferred income taxes 4,800 Income tax expense To record compensation expense and the related federal income tax effect for each of the years in the 5-year period ended December 31, 2002 (see computation) December 31, 2002 Accrued compensation 14,000 Income taxes payable 5,600 Common stock Paid-in capital Deferred income taxes To record issuance of 412 earned shares ($14,000 $34) and the related adjustments to accrued compensation and deferred income taxes Computation of compensation expense and the related federal income tax effect: Year Ended December 31 1998 1999 2000 2001
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$ 500 200 2,500 1,000 3,000 1,200 4,000 1,600 12,000 4,800
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2,060 11,940 5,600
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Increase in fair market value of employer s capital stock over base price Shares covered by SAR Estimated total compensation cost Service period elapsed (%) Cumulative compensation expense Accrued compensation beginning of period Compensation expense current period Effective tax rate Tax effect Exhibit 394
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