25-10 Market Value, Dec 31, 2020 45 25-15 Market Value, Dec 31, 2020

Predetermined price on January 1, 2020 30 Predetermined price on January 1, 202

Excess 15 Excess
Multiply by the no. of shares 20,000 Multiply by the no. of shares
Total compensation 300,000 c Total compensation

25-16 FV of share alternative (15,000 x 45)

25-11 Market Value, Dec 31, 2020 28 FV of liability on gran date, Jan 1,2020
Predetermined price on January 1, 2020 20 (10,000 x 60)
Excess 8 Equity Component
Multiply by the no. of shares 30,000
Cummulative compensation 240,000 Share Basis
Multiply by FV
Accrued compensation on December 31, 2021 Total liability
(240,000 /3x 2yrs) 160,000 c
Accrued liability, 12-31-2020 (630,000/
25-12 Market Value, Dec 31, 2020 118
Predetermined price on January 1, 2020 100 Share Basis
Excess 18 Multiply by FV
Multiply by the no. of shares 10,000 Total liability
Total compensation 180,000
Accrued liability, 12-31-2021(660,000/3
Compensation for 2020 (180,000/3) 60,000 Accrued liability, 12-31-2020
Compensation Expense, 2021
Market Value, Dec 31, 2021 112
Predetermined price on January 1, 2020 100 Share Basis
Excess 12 Multiply by FV
Multiply by the no. of shares 10,000 Total liability
Cummulative compensation 120,000
Accrued liability, 12-31-2022(720,000)
Accrued compensation on December 31, 2021 Accrued liability, 12-31-2021
(120,000 /3x 2yrs) 80,000 Compensation Expense, 2022 -liability
Accrued Compensation for 2020 (60,000) Compensation Expense, 2022 -Equity
Compensation expense for 2021 20,000 d (75,000/3)
Total compensation for 2022
25-13 Share appreciation rights
(100 employess x 1,000) 100,000 Share alternative
Multiply by FV 10 Accrued salaries Payable
Total FV 1,000,000 Share options Oustanding
Estimated will vest 90% Share Capital (15,000 x 40
Total FV 900,000 Share Premium
Divide by: 3
 Accrued liability 300,000 c
. 25-17 FV of equipment equal to cash price
25-14 Market Value, Dec 31, 2020 124 FV of Liability (15,000 x 80)
Predetermined price on January 1, 2020 100 Equity component
Excess 24
Multiply by the no. of shares 50,000 Cash payment (15,000 x 100)
Total compensation 1,200,000 FV of Liability beg of th yr
Implied interest
Compensation for 2020 (1,200,000/3) 400,000
Share alternative
Market Value, Dec 31, 2021 151 Accounts payable
Predetermined price on January 1, 2020 100 Share options Oustanding
Excess 51 Share Capital (20,000 x 50
Multiply by the no. of shares 50,000 Share Premium
Cummulative compensation 2,550,000
25-18 Market Value, Dec 31, 2020
Accrued compensation on December 31, 2021 Pre-established price on January 1, 202
(2,550,000 /3x 2yrs) 1,700,000 Excess
Accrued Compensation for 2020 (400,000) Multiply by the no. of shares
Compensation expense for 2021 1,300,000 Total compensation

Market Value, Dec 31, 2022
Predetermined price on January 1, 2020
Excess
Multiply by the no. of shares
Cummulative compensation
Accrued compensation on December 31, 2022
(2,550,000 /3x 3yrs)
Accrued Compensation for 2021
Compensation expense for 2022
151 Market Value, Dec 31, 2021
100 Predetermined price on January 1, 202
51 Excess
50,000 Multiply by the no. of shares
2,550,000 Cummulative compensation
Accrued Compensation for 2020
Compensation expense for 2021
2,550,000
(1,700,000) Market Value, Dec 31, 2022
850,000 c Predetermined price on January 1, 202
Excess
Multiply by the no. of shares
Cummulative compensation
Payment exercised (10,000 sh x 20Par)
Adjusted accrued liability
e, Dec 31, 2020 120 25-19 Market Value, Dec 31, 2020
ed price on January 1, 2020 100 Predetermined price on January 1, 2020
20 Excess
he no. of shares 80,000 Multiply by the no. of shares
1,600,000 a Total compensation

lternative (15,000 x 45) 675,000 Accrued liability Dec 31, 2020 (1M/4)
on gran date, Jan 1,2020
600,000 Market Value, Dec 31, 2021
75,000 d Predetermined price on January 1, 2020
Excess
10,000
63 Accrued liability. 12-31,21 (50,000 x 30/4x2)
630,000 Accrued liability. 12-31,20
Increase in accrued liability
lity, 12-31-2020 (630,000/3) 210,000
Number of shares option
10,000 Multiply by FV
66 Total FV
660,000
Share options outstanding (3,500,000/4x2)
lity, 12-31-2021(660,000/3x2) 440,000 Accrued liability - Dec 31,2021
lity, 12-31-2020 (210,000) Increase in compensation for 2021
on Expense, 2021 230,000
Cummulative compensation, Dec 31, 2022
10,000 (50,000 x 70 x 3/4
72 Cummulative compensation, Dec 31, 2021
720,000 Compensation for 2022

lity, 12-31-2022(720,000) 720,000 Cummulative compensation, Dec 31, 2023

lity, 12-31-2021 (440,000) (50,000 x 70)
on Expense, 2022 -liability 280,000 Cummulative compensation, Dec 31, 2022
on Expense, 2022 -Equity Compensation for 2023
25,000
nsation for 2022 305,000 d

ries Payable 720,000

s Oustanding 75,000
Share Capital (15,000 x 40) 600,000
Share Premium 195,000 a
ment equal to cash price 2,000,000
y (15,000 x 80) 1,200,000
800,000 c

nt (15,000 x 100) 1,500,000

y beg of th yr 1,200,000
300,000 c

1,200,000
s Oustanding 800,000
Share Capital (20,000 x 50) 1,000,000
Share Premium 1,000,000 b

e, Dec 31, 2020 28

ed price on January 1, 2020 20
8
he no. of shares 60,000
480,000 a

e, Dec 31, 2021 35

ed price on January 1, 2020 20
15
he no. of shares 60,000
e compensation 900,000
mpensation for 2020 (480,000)
on expense for 2021 420,000 b

e, Dec 31, 2022 30

ed price on January 1, 2020 20
10
he no. of shares 60,000
e compensation 600,000
rcised (10,000 sh x 20Par) (200,000)
rued liability 400,000 c
 120
100
20
50,000
1,000,000

250,000 a

130
100
30

750,000
(250,000)
500,000 Increase in accrued liability 500,000
Increase in compensation for 2021 1,000,000
50,000 b Compensation for 2021 1,500,000
70
3,500,000

1,750,000
750,000
1,000,000

2,625,000
(1,750,000)
875,000 c

3,500,000
(2,625,000)
875,000 ?