L2v: As you say, with the debate over option expensing, there have been a lot of new accounting rules and interpretations on how this should be done. The new rules have also affected the accounting for RSUs, with IDCC using an accelerated amortization method, rather than the normal straight line accounting. The following is from my post 100513
“As stated in the 10-K, IDCC is using accelerated amortization to calculate the expense charge for the RSU grants. Accelerated amortization of RSU grants is a new accounting procedure, and I am still trying to get some background on it. However, it is obvious that the procedure results in much higher first year costs than straight amortization. In an example of the expense calculation of a grant with a four year vesting period, instead of the normal 25%/year expense charge, using accelerated amortization results in a first year charge of 52%.”
To amplify that post, for the 4 year example given, year 2 expense would be 27%, year 3 expense 15%, and and year 4 expense ould be 6%.
As you see it can get a little complicated, with the calculations based on the vesting schedule.
Still not clear on how a company making RSU grants does the expense accounting on those grants.
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