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Accounting Considerations Related to the Use of Software Programs to Calculate Stock-Based Compensation Cost

Financial Reporting Alert 10-12 — December 21, 2010


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The attached Financial Reporting Alert discusses accounting considerations related to the use of a “dynamic forfeiture rate” to estimate an entity’s forfeiture rate for its share-based payment awards. That rate is an important factor in the recognition of compensation cost. This alert also discusses a “ratable method” for recognizing compensation cost for awards with only a service condition that have a graded vesting schedule.

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