Examlex
The ground state is when an electron in an atom is excited into the lowest possible vacant orbital.
Vesting Period
The period of time before shares are unconditionally owned by an employee in an employee stock option plan.
GAAP
General Accepted Accounting Principles, a standard framework of guidelines for financial accounting used in any jurisdiction, including the detailed standards and rules developed by the Financial Accounting Standards Board in the U.S.
Compensation Expense
The total cost that a company recognizes for paying its employees, including wages, salaries, and bonuses.
Diluted Earnings
An earnings calculation that accounts for all potential shares that could be issued, showing the lowest possible earnings per share.
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