stock option accounting

am i reading this right? if a CEO gets a stock option compensation plan with 5 years vesting, and he quits after 4 years, the compensation expense gets pushed down for the last year. BUT, if the option EXPIRES unexercised, the compensation expense isnt adjusted? is that correct?

it doesn’t get pushed down , instead they simply don’t record the yr 5 compensation if it just expires its not adjusted, like you said right? lol