In accounting for sIn accounting for share-appreciation rights plans, compensation expense is generally Select one: a. Allocated over the service period of the employees. b. Recognized in the period of exercise. c. Recognized in the period of the grant. d. Not recognized because no excess of market price over the option price exists at the date of grant.hare-appreciation rights plans, compensation expense is generally Select one: a. Allocated over the service period of the employees. b. Recognized in the period of exercise. c. Recognized in the period of the grant. d. Not recognized because no excess of market price over the option price exists at the date of grant.