Walmart offers its employees a variety of share-based compensation plans including stock options, performance share awards, restricted stock, and restricted stock units. The following is an excerpt from a disclosure note from Walmart's 2013 financial statements:
Note 3. Share-Based Compensation
The Company has awarded share-based compensation to associates and nonemployee directors of the Company. The compensation cost recognized for all plans was $378 million, $355 million and $371 million for fiscal 2013, 2012 and 2011, respectively. . . . The following table summarizes our share-based compensation expense by award type:

Required:
1. Walmart's share-based compensation includes stock options, restricted stock units, restricted stock awards, and performance-based awards. What is the general financial reporting objective when recording compensation expense for these forms of compensation?
2. Walmart reported share-based expense of $378 million in 2013. Without referring to specific numbers and ignoring other forms of share-based compensation, describe how this amount reflects the value of stock options.

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Fiscal Years Ended January 31 (Amounts in millions) Restricted stock and performance share awards Restricted stock rights 2013 2011 $162 157 52 $371 2012 $152 195 31 S142 184 29 Stock options Share-based compensation expense $378 $355