18. The cost to a company of a stock-based compensation plan is measured at base of: a. The par value of the shares to be granted b. The book value of the shares to be granted c. The intrinsic value of the shares to be granted d. The market price of the shares to be granted

19. The cost of a stock-based compensation plan is recognized as an expense: a. On the date the plan is established. b. On the date the executives complete the period of service. c. On a cost amortization basis throughout the service period. d. Not recognized as an expense