AlberthaChattert
Created page with "<br> The money move comes when the company points new shares and receives the exercise worth and receives a tax deduction equal to the "intrinsic worth" of the ESOs when exercised. This will probably be quite a change versus earlier than, since choices didn't need to be expensed in case the exercise price was at or above the inventory worth (intrinsic worth based technique APB 25). Only a disclosure within the footnotes was required. Employee stock options need to be exp..."