restricted unit awards in 2010 and 2009 , the hartford issued restricted units as part of the hartford 2019s 2005 stock plan .
restricted stock unit awards under the plan have historically been settled in shares , but under this award will be settled in cash and are thus referred to as 201crestricted units 201d .
the economic value recipients will ultimately realize will be identical to the value that would have been realized if the awards had been settled in shares , i.e. , upon settlement , recipients will receive cash equal to the hartford 2019s share price multiplied by the number of restricted units awarded .
because restricted units will be settled in cash , the awards are remeasured at the end of each reporting period until settlement .
awards granted in 2009 vested after a three year period .
awards granted in 2010 include both graded and cliff vesting restricted units which vest over a three year period .
the graded vesting attribution method is used to recognize the expense of the award over the requisite service period .
for example , the graded vesting attribution method views one three-year grant with annual graded vesting as three separate sub-grants , each representing one third of the total number of awards granted .
the first sub-grant vests over one year , the second sub-grant vests over two years and the third sub-grant vests over three years .
there were no restricted units awarded for 2013 or 2012 .
as of december 31 , 2013 and 2012 , 27 thousand and 832 thousand restricted units were outstanding , respectively .
deferred stock unit plan effective july 31 , 2009 , the compensation and management development committee of the board authorized the hartford deferred stock unit plan ( 201cdeferred stock unit plan 201d ) , and , on october 22 , 2009 , it was amended .
the deferred stock unit plan provides for contractual rights to receive cash payments based on the value of a specified number of shares of stock .
the deferred stock unit plan provides for two award types , deferred units and restricted units .
deferred units are earned ratably over a year , based on the number of regular pay periods occurring during such year .
deferred units are credited to the participant's account on a quarterly basis based on the market price of the company 2019s common stock on the date of grant and are fully vested at all times .
deferred units credited to employees prior to january 1 , 2010 ( other than senior executive officers hired on or after october 1 , 2009 ) are not paid until after two years from their grant date .
deferred units credited on or after january 1 , 2010 ( and any credited to senior executive officers hired on or after october 1 , 2009 ) are paid in three equal installments after the first , second and third anniversaries of their grant date .
restricted units are intended to be incentive compensation and , unlike deferred units , vest over time , generally three years , and are subject to forfeiture .
the deferred stock unit plan is structured consistent with the limitations and restrictions on employee compensation arrangements imposed by the emergency economic stabilization act of 2008 and the tarp standards for compensation and corporate governance interim final rule issued by the u.s .
department of treasury on june 10 , 2009 .
there were no deferred stock units awarded in 2013 or 2012 .
a summary of the status of the company 2019s non-vested awards under the deferred stock unit plan as of december 31 , 2013 , is presented below : non-vested units restricted units ( in thousands ) weighted-average grant-date fair value .

Non-vested Units
Restricted Units (in thousands)
Weighted-Average Grant-Date Fair Value
Non-vested at beginning of year
309
25.08
Granted
—
—
Vested
(306)
25.04
Forfeited
(3)
28.99
Non-vested at end of year
—
$—

subsidiary stock plan in 2013 the hartford established a subsidiary stock-based compensation plan similar to the hartford 2010 incentive stock plan except that it awards non-public subsidiary stock as compensation .
the company recognized stock-based compensation plans expense of $ 1 in the year ended december 31 , 2013 for the subsidiary stock plan .
upon employee vesting of subsidiary stock , the company will recognize a noncontrolling equity interest .
employees will be restricted from selling vested subsidiary stock to other than the company and the company will have discretion on the amount of stock to repurchase .
therefore the subsidiary stock will be classified as equity because it is not mandatorily redeemable .
table of contents the hartford financial services group , inc .
notes to consolidated financial statements ( continued ) 19 .
stock compensation plans ( continued ) .

Question: Analyse this data from a financial earnings document. what is the total value of the forfeited units?
Choices:
840.42
60
31.99
-86.97
86.97
Correct choice index: 4