can you help me rephrase this - American Eagle Outfitters (AEO) accounts for share-based payments following ASC 718, Compensation - Stock Compensation. The fair value of stock option awards is determined using the Black-Scholes option-pricing model, while performance-based restricted stock awards are valued using a Monte-Carlo simulation. Both methods require management to apply judgment and assumptions. Assumptions include expected term and stock price volatility. Changes in these assumptions can materially affect the fair value calculation of share-based payments