FIN 44: Compensation Expense

1 minutes read

Last updated: November 6, 2023

The portion of the intrinsic value (if any) of the unvested replacement awards allocated to unearned compensation is recorded as an asset on the balance sheet and amortized as compensation expense over the remaining future vesting (service) period for accounting purposes under FIN 44.

Download Template

Compensation Expense

Try Macabacus for free to accelerate financial modeling in Excel.

Create Financial Models 10x Faster with Macabacus

Gain access to 100+ shortcuts, formula auditing visualizations, easy Excel-to-PowerPoint linking and productivity tools to help you accelerate financial modeling and presentations.

Try for Free Contact Sales

Discover more topics

Download The 2024 State of M&A Transactions

Download this report for expert guidance on innovative structures, cost-effective financing, and antitrust strategies to accelerate deals.

DCF Excel Template

Elevate your investment analysis with our free DCF model template. Understand discounted cash flow principles and perform accurate valuations in Excel.

Operating Model Excel Template

Download our free operating model Excel template. Forecast revenue, expenses, and key financial metrics for better decision-making.

LBO Excel Model

Try LBO modeling with our comprehensive Excel template. Understand key concepts, calculate returns, and gain actionable insights.