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.