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The compensation associated with restricted stock under a stock award plan is: The book value of an unrestricted share of the same stock times the

The compensation associated with restricted stock under a stock award plan is:

The book value of an unrestricted share of the same stock times the number of shares.

The estimated fair value of a share of similar stock times the number of shares.

Allocated to expense over the service period which usually is the vesting period.

The book value of a share of similar stock times the number of shares.

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