Stock options compensation accounting
{"Image DocumentName": "Accounting for Stock Compensation", "Image ImageDescription": "Expiration. If Chen\u2019s executives fail to exercise the remaining stock options before their expiration date, the company records the following at the date of expiration. Jan. 1, Paid-in Capital - Stock Options 176,000. Paid-in Capital \u2013 Expired Stock Options 176,000.     ( 220,000 x 80%) LO 4 Describe the accounting for stock compensation plans under generally accepted accounting principles.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}