keV, it's a new accounting requirement for public companies, requiring companies to book stock given to employees (ESOPs, discounted options, etc.) as an expense, even though no cash goes out the door.
As has been posted, stock options now must be expensed under Fas 123(R) starting this year. Previously there wass no requirment although pro forma calculations were required. I am not sure at what level of discount a discounted employee stock purchase plan needs to be expense. I initially assumed the expesne was from the options but maybe a piece is from the discounted plan.
As you know, options are quite common especially for a hi tech company. And if you've been reading lately subject to even more abuse than I thought (and I consult in this area). The discounted purchase paln is also fairly common although I would question the cost/benefit of it for an employer.
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