Article: GM to Expense Employee Stock Options

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DETROIT (AP) _ General Motors Corp. will begin charging its stock options as an expense against earnings beginning in January 2003, the automaker said Tuesday.

GM will expense the fair-market value of options granted to employees under guidelines of the Financial Accounting Standards Board, which call for amortizing the expense of options over their vesting period.

The expected change would be about $85 million the first year. The full cost of GM's annual option grants would grow to about $130 million, or 24 cents per share, in the year 2005, the automaker said.

Other companies also have made the change to a stricter accounting method for stock option reporting in the ...

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