Case 17 : Fashion In Page 2 2 . How do the service performance , and market conditions affect vesting of the units ? of the various conditions present in the awards a . Which affect the vesting of the award ? b . Which affect factors other than vesting of the award and what is their accounting Treatment ? 3 . As described above on January 1 20 *1 ( the grant date ) , $30 million of sales were probable for year S During years 1 2 and 3 530 million of sales for year S remained probable At the beginning of year 4 management determines that it is probable that only $22 million of sales will occur for year S . What are the proper accounting treatment and journal entries for each year ? Through the end of year S , Fashion's share price remained at SIS and therefore the market condition was not met What is the accounting impact of the market condition not having been met