Microsoft provides compensation to executives in the form of a variety of incentive compensation plans, including restricted stock award grants. The following is an excerpt from a disclosure note from Microsoft's 2015 annual report:
Note 20 Employee Stock and Savings Plans (in part)
Stock awards are grants that entitle the holder to shares of common stock as the award vests. Our stock
awards generally vest over a five-year period . . . During fiscal year 2015, the following activity occurred under our plans:

Required:
1. What is the "incentive" provided by Microsoft's restricted stock grants?
2. If all awards are granted, vested, and forfeited evenly throughout the year, what is the compensation expense in fiscal 2015 pertaining to the previous and current stock awards? Explain. Assume forfeited shares were granted evenly throughout the three previous years.

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Shares $ In millilons) Welghted Average Grant- Date Fair Value Stock awards: 27.88 42.36 27.47 31.81 $32.72 Nonvested balance, beginning of year Granted Vested Forfeited 259 75 (94) (24) 216 Nonvested balance, end of year