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Compensatory Stock Option
An employee benefit option that gives the right to purchase company stock at a discount.
Compensation Expense
The total amount of cash and non-cash payments that businesses must make to employees, including salaries, bonuses, and benefits.
Paid-in Capital
The total amount of cash and other assets received from shareholders in exchange for stock, including amounts above the nominal value (or par value) of the shares.
Historical Cost Principle
An accounting principle that states assets should be recorded and reported at their original purchase price.
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