John, the supervisor of the manufacturing department, is in the process of evaluating his staff's performance. He has determined that 15% of the group will be identified as high performers, 20% as above-average performers, 30% as average performers, 20% as below-average performers, and 15% as poor performers. John is using a(n) method.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.