NO.PZ2024011002000118
问题如下：
Assume ABC Company, a fictional company provides the following disclosure about its stock compensation plans:
“The average fair value of shares granted was USD20.86, USD16.42, and USD17.80 in 2021, 2020, and 2019 respectively.” If the company granted 18,000 shares, with a three-year vesting period in 2021, what is the annual compensation expense for the 2021 shares granted?
选项：
A.USD125,160
B.USD339,480
C.USD375,480
解释：
Calculated as follows: 18,000 shares × by average fair value at grant date of USD20.86 = USD375,480 total compensation. Divide this amount by the three-year vesting period, and the result is USD125,160 annual compensation expense.这个结果怎么算出来的呢
