On December 31, 2016, Carla Company issues 152,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $11. The fair value of the SARs is estimated to be $5 per SAR on December 31, 2017; $2 on December 31, 2018; $11 on December 31, 2019; and $9 on December 31, 2020. The service period is 4 years, and the exercise period is 7 years.

(a)

Prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan. (If the compensation decreases from prior year enter the amount as a negative number in the table e.g. -25,000 or (25,000).)

Date		Fair Value		Cumulative Compensation Recognizable		Percentage Accrued			Compensation Accrued to Date		Expense 2017		Expense 2018		Expense 2019		Expense 2020
12/31/17		$enter a dollar amountenter a dollar amount		$enter a dollar amountenter a dollar amount		enter percentagesenter percentages	%		$enter a dollar amountenter a dollar amount		$enter a dollar amountenter a dollar amount		$enter a dollar amountenter a dollar amount		$enter a dollar amountenter a dollar amount		$enter a dollar amountenter a dollar amount
									enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
12/31/18		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter percentagesenter percentages	%		enter a subtotal of the two previous amountsenter a subtotal of the two previous amounts		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
									enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
12/31/19		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter percentagesenter percentages	%		enter a subtotal of the two previous amountsenter a subtotal of the two previous amounts		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
									enter a total of the two previous amountsenter a total of the two previous amounts		enter a total of the two previous amountsenter a total of the two previous amounts		enter a total of the two previous amountsenter a total of the two previous amounts		enter a total of the two previous amountsenter a total of the two previous amounts		enter a total of the two previous amountsenter a total of the two previous amounts
12/31/20		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter percentagesenter percentages	%		$enter a subtotal of the two previous amountsenter a subtotal of the two previous amounts