Disclaimer The general accounting treatment as described is based on FAS 123(R). This is a general summary of the accounting rules and must not be construed as accounting advice relative to your specific situation. For specific accounting advice, please consult with your auditor. Certain exceptions and special rules, if any, are beyond the scope of this summary. Any US tax advice contained herein was not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.