Gulfport Energy Corp fka GPORQ

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Quoted from 10k

Share-based payments to employees, including grants of restricted stock, are recognized as equity or liabilities at the fair value on the date of grant and to be expensed over the applicable vesting period. The vesting periods for restricted shares range between one to three years with annual vesting installments. The Company does not recognize expense based on an estimate of forfeitures, but rather recognizes the impact of forfeitures only as they occur. The Company will continue to account for its share-based payments consistent with prior periods until the Bankruptcy Court takes specific actions to modify or cancel existing awards.