RE:RE:RE:RE:RE:Bad news/ Good newsIt's true that they have to follow a mark-to-market approach and that they must record a fair market value expense each quarter based on formulas under standard GAAP (FAS accounting rules). And yes it can cause a lot of noise when the stock is volatile. When times are good, and share price is climbing you have to up your current quarterly expense causing a bit of a head wind. When times are bad, and so is declining, you get the bonus at least of reducing stock based comp expenses to help EPS. This is the nature of Long Term Incentives and applies to any Plan offering; stock option grants, restricted share units, restricted stock units, phantom shares etc. It's the name of the game and all publically traded companies offering these incentives to retain and attract top executives has to abide by these accounting rules. Don't blame stock based comp. on the companies latest tumble in price. These expenses are a drop in the bucket vs. Regulatory issues that keep popping up and frustrating us all.