Unformatted text preview: period, the liability will be settled with cash or stock or both. The example below shows the calculation of the annual expense under a plan offered by the Sample Company. The agreement is entered into on December 31, 2018, and holds that the employee will receive a cash payment on January 2, 2023, equal in amount to the difference between the present market value of 10,000 shares and their value on December 31, 2022. The employee must work for Sample throughout the four years....
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- Winter '17