Stock grants Recording

While recording stock grants, we record them on the date of issue and expense it over the life of the vesting period?

For example if stock grant cost is $4000 which will vest after working for 4 years, do we expense immediately or expense $1000 every year?

I believe for your example you would spread it over 4 years. grants are based on the market value of the stock and expensed during the employees service period. if there’s no vesting they are expensed immediately. then after they have vested I think the MV of the stock is simply the compensation expense if the grants have not been exercised.