SOGRAT Patent - May 20, 2003 - AICPA

Paid-In Capital from Stock Options 100,000. Total compensation over the 3-year life of the options: 100,000 options ( $3 = $300,000. The same adjusting entry would be made at the end of the second and the third years. Option Exercise Date: Cash (100,000 options ( $30) 3,000,000. Paid-In Capital from Stock Options 300,000 ................
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