can you help me rephrase this - American Eagle Outfitters (AEO) adheres to ASC 718, Compensation - Stock Compensation, for accounting share-based payments. The company uses the Black- Scholes option-pricing model to establish the fair value of stock option awards. (American Eagle Outfitters Annual Reports, 2024). In contrast, performance-based restricted stock awards are assessed using a Monte-Carlo simulation. Both valuation techniques necessitate the use of managerial judgment and assumptions, such as the expected term and stock price volatility. Variations in these assumptions can significantly impact the calculated fair value of share-based payments