The Compensation Associated with Restricted Stock Units (RSUs) Under a Stock

question 168

Multiple Choice

The compensation associated with restricted stock units (RSUs) under a stock award plan is:

• A) The book value of an unrestricted share of the same stock times the number of shares represented by the RSUs.
• B) Allocated to expense over the service period which usually is the vesting period.
• C) The estimated fair value of a share of similar stock times the number of shares represented by the RSUs.
• D) The book value of a share of similar stock times the number of shares represented by the RSUs.

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Definitions:

HCPCS Level II Codes

Codes used in the healthcare industry in the United States to identify products, supplies, and services not included in the CPT coding system, especially for Medicare and Medicaid patients.

CPT Codes

Current Procedural Terminology codes, a set of medical codes used to report medical, surgical, and diagnostic procedures and services.

ICD Coding Rules

The standards and guidelines for using the International Classification of Diseases system to categorize and code patient diagnoses.

Reason Rule

Refers to the purpose or reason for doing a test or procedure, an insurance company criteria for reimbursement; the reason for the patient visit (encounter) is coded first. This is the primary diagnosis; any other issues the patient presents with (comorbidities) are coded next, in order of importance. This includes chronic conditions that must be considered or will be affected by the treatment for the primary diagnosis.