Assertion: call's option | /r/HasProperty | expensed
Facets:
value: as of the grant date
type: TEMPORAL
Source sentences:
text: This means that cash taxes in the period the options are expensed are higher than GAAP taxes.
text: The controversy continued and in 2005, at the insistence of the SEC, the FASB modified the FAS123 rule to provide a rule that the options should be expensed as of the grant date.