19. The cost of a stock-based compensation plan is recognized as an expense a. On the date the plan is establisted. b. On the date executives complete the term of service. c. Based on amortization of the coit through the service period: d. Not recogrized as an expense 20. A plan based on itock appreciation (SAR) is considered tebt, rather that equity, under the followieg circumstinken a. Never. The plan is alway beritate b. When die employee will receive cadi ar san choose to iecerie cash. c. When the company agreco to pay eah before the cind of the icrvice period. d. When the craployee anseanses that he wall resage froei dhe tompany before be coapleter his terna of service