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Why must companies expense the fair value of stock options at the time of granting? A. The options are most often worthless to an employee

Why must companies expense the fair value of stock options at the time of granting?

A.

The options are most often worthless to an employee

B.

The options represent significant future value for an employee

C.

The options do not vest when issued to employees

D.

The options are always issued 'in the money'

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