ACC 3020: Share-based compensation Restricted stock award On January 2, 2019 Jupiter Company granted 5 million shares of $1 par value common stock to executives. The vesting period was 3 years. The stock traded at $48/share on the grant date. Amount of compensation expense to be recognized 01/02/2019 12/31/2019 12/31/2020 12/31/2021 ACC 3020: Share-based compensation Restricted stock units (RSU) Amount of compensation expense to be recognized 01/02/2019 12/31/2019 12/31/2020 12/31/2021 ACC 3020: Share-based compensation 100 5925 Restricted stock units: if employee can elect to receive cash 01/02/2019 12/31/2019 12/31/2020 12/31/2021