Performance-based stock options accounting
{"Image DocumentName": "Accounting for Performance-Based Plans", "Image ImageDescription": "On January 1, 2009, the board of directors of Neff Company authorized the granting of stock options to supplement the salaries of certain employees. Each stock option permits the purchase of one share of Neff common stock at a price of  50 per share; the market price on January 1, 2009, is also  50 per share. Each option is computed to have a value of  10. (continues)", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}