ch19 #2

cost for each vesting date as a separate award. The fair value of each tranche is estimated at January 1, 2021, as follows: Vesting Date Dec. 31, 2021 Dec. 31, 2022 Dec. 31, 2023 Dec. 31, 2024 Amount Vesting 25% 25% 25% 25% Fair Value per Option $5.50 $6.00 $6.60 $7.00 Required: 1. Determine the compensation expense related to the options to be recorded each year 20212024, assuming Pastner allocates the compensation cost for each of the four groups (tranches) separately. 2. Determine the compensation expense related to the options to be recorded each year 20212024, assuming Pastner uses the straight-line method to allocate the total compensation cost. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the compensation expense related to the options to be recorded each year 2021-2024, assuming Pas allocates the compensation cost for each of the four groups (tranches) separately. (Enter your answers in whole Compensation Expense in: 2022 2023 2024 2021 Total Shares Vesting at: Dec. 31, 2021 Dec. 31, 2022 Dec. 31, 2023 Dec. 31, 2024 Total cost for each vesting date as a separate award. The fair value of each tranche is estimated at January 1, 2021, as follows: Vesting Date Dec. 31, 2021 Dec. 31, 2022 Dec. 31, 2023 Dec. 31, 2024 Amount Vesting 25% 25% 25% 25% Fair Value per Option $5.50 $6.00 $6.60 $7.00 Required: 1. Determine the compensation expense related to the options to be recorded each year 20212024, assuming Pastner allocates the compensation cost for each of the four groups (tranches) separately. 2. Determine the compensation expense related to the options to be recorded each year 20212024, assuming Pastner uses the straight-line method to allocate the total compensation cost. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the compensation expense related to the options to be recorded each year 2021-2024, assuming Pas allocates the compensation cost for each of the four groups (tranches) separately. (Enter your answers in whole Compensation Expense in: 2022 2023 2024 2021 Total Shares Vesting at: Dec. 31, 2021 Dec. 31, 2022 Dec. 31, 2023 Dec. 31, 2024 Total