这个和9.1 授予有什么关系吗

问题如下：

The fiscal year 2015 stock-based compensation expense from the stock grant program will be closest to:

选项：

A.1.4 million.

B.4.2 million.

C.0

解释：

A is correct. The compensation expense for restricted stock grants is the fair market value of the shares on the grant date, and this amount is allocated over the three-year service period because of the three-year vesting period: $4.2 million/3 = $1.4 million.

B is incorrect. It expenses the entire amount on the grant date.

C is incorrect. It assumes that nothing is expensed until the vesting period is over.