Patent ID: 8090639

Claim:
A computer system for determining value of a plurality of employee stock options, the computer system comprising: a memory; and a processor coupled to the memory, the processor programmed to: facilitate issuance of the plurality of employee stock options to company employees on company stock, wherein the employee stock options include an exercise term, a strike price and a restriction on transfer or hedge, facilitate issuance of a plurality of warrants on the company stock, wherein the warrants include an amortization factor, the same or a substantially similar exercise term as the employee stock options, the same or a substantially similar strike price as the employee stock options, and provisions to periodically determine the amortization factor based on early forfeiture or exercise of the employee stock options, apply the amortization factor to the warrants and determine an intrinsic value of the warrants, determine the market value of the warrants at issue, and determine the value of the employee stock options using the market value of the warrants at issue.