What other options besides services based options need to true up?
Performance based awards based on non-stock price goals.
Correct. The performance based awards based on stock price goals do not true up, but you can factor in the probability of hitting the price target when you determine the fair value of the option.
this may be basic but what does tru-up mean as it relates to ESPPs and Performance-based awards…
true ups are adjustments to compensation expense…
You get to reverse the expense from those shares that did not vest…so in the case of service, if the employ left before the shares vested, you get to reverse that expense.