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Wiley GAAP 2008 by Colorado Steven M. Bragg Englewood, Ralph Nach American Express Tax and Business Inc., Barry J. Epstein

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Definitions of Terms

Additional paid‐in capitalAmounts received at issuance in excess of the par or stated value of capital stock and amounts received from other transactions involving the entity's stock and/or stockholders. It is classified by source.
Allocated sharesESOP shares assigned to individual participants. These shares are usually based on length of service, compensation or a combination of both.
Appropriation (of retained earnings)A segregation of retained earnings to communicate the unavailability of a portion for dividend distributions.
Authorized sharesThe maximum number of shares permitted to be issued by a corporation's charter and bylaws.
Blackout periodA period of time during which exercise of an equity share option is contractually or legally prohibited.
Broker‐assisted cashless exerciseThe simultaneous exercise by an employee of a share option and sale of the shares through a broker.
Calculated valueA measure of the value of a share option or similar instrument determined by substituting the historical volatility of an appropriate industry sector index for the expected volatility of a nonpublic entity's share price in an option‐pricing model.
CallableAn optional characteristic of preferred stock allowing the corporation to redeem the stock at specified future dates and at specific prices. The call price is usually at or above the original issuance price.
Cliff vestingA condition of an option or other stock award plan which provides that the employee becomes fully vested ...

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