Accounting 101 in answer to share based comp.I talked to an accountant friend of mine. Share based compensation is the accountants way of putting a value on the stock options issued during the quater....That simple! It's not like the company just gave away shares - anyone who honestly believes that shouldn't be reading financials. Stock optons are an important way for a company to give employees/contractors "incentive" . And don't forget that they aren't free - they still need to be bought and then that money goes to the company