SaaS
New ESOP Grant — Fair Value Determination
Recording the fair value of a new batch of stock options granted to employees at grant date.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Stock Compensation Expense (Memo / Future) | Disclosure | - | - |
| APIC — Unearned Stock Compensation | Equity (Contra) | 120,000.00 | - |
| APIC — Stock Options (Granted) | Equity (+) | - | 120,000.00 |
💡 Accountant's Note
At grant date, the total fair value of options (Black-Scholes) is determined and disclosed. No expense is recognized immediately — the total is amortized over the vesting period.
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