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Compensation Expense
The total cost incurred by a business for the payment of salaries, wages, benefits, and other forms of compensation to employees.
Options Pricing Model
A mathematical model used to determine the theoretical value of options, taking into account factors like the stock price, strike price, and volatility.
Compensatory Stock Option Plan
A benefit plan for employees which gives them the right to purchase company shares at a future date at a price established when the option is granted.
Employee Turnover
The rate at which employees leave a company and are replaced by new employees over a particular period.
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