On January 1, 2021, Cori Ander Herbs granted restricted stock units (RSUs) representing 300,000 of its $1 par common shares to executives, subject to forfeiture if employment is terminated within three years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $12 per share on the grant date. At the date of grant, the company anticipated that 6% of the recipients would leave the firm prior to vesting. In 2022, 2% of the options are forfeited due to executive turnover. The company chooses the option not to estimate forfeitures. What amount should the company record as compensation expense for the year ended December 31, 2022

$1,152,000

Explanation:

Compensation Expense = [(No. of RSUs * Market Value per share) * Years elapsed / Total period] - Compensation expense already recorded

Year 1 - 2021

= [ ( 300,000 * 12) * 1/3] - 0

= $1,200,000

Year 2 - 2020

2% of the options have been forfeited so the RSUs left are:

= 300,000 * ( 1 - 2%)

= 294,000 RSUs

Compensation expense = [ (294,000 * 12) * 2/3] - 1,200,000

= $1,152,000

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