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In a compensatory stock option plan for which the grant and exercise dates are different, the stock options outstanding account should be reduced at the:
A.Exercise date.
B.Beginning of the service period.
C.Date of grant.
D.Beginning of the vesting period.
Answer:A
Choice "A" is correct. Stock options outstanding are reduced at the exercise date.
Choice "C" is incorrect. Stock options outstanding are increased at the date of grant.
Choice "D" is incorrect. The beginning of the vesting period is not used.
Choice "B" is incorrect. The beginning of the service period is the beginning of the period over which the compensation expense is amortized.