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like an absurd notion to him. I have options that have never paid me a dime. Should the company have to take an expense for these I don t think so, he remarked recently. These arguments indicate the proposed rules may need to allow for expensing based upon either their intrinsic value when exercised or the truing up of the expense after the grant date. Perhaps companies should have a choice expense now or expense later. Firms would then be able to expense based upon fair value as of the grant date (expense now), or they could utilize the intrinsic value or adjusted fair value at either the vesting or the exercise date (expense later). Under no circumstances would the question be to expense or not to expense. Rather it would be how and when. Seeking option expensing that everyone can live with, there is yet another consideration: whether stock options are also a liability and, therefore, a balance sheet item. Until now the proposed accounting rules and related discussion have been focused on the income statement (the company s net profit or loss). However, we must also consider options from the perspective of the balance sheet (the company s assets, liability, and owners equity). Options would have to be considered on the balance sheet primarily as a contingent liability: the promise to deliver something of value in the future that is as yet undetermined but which must be estimated. This would be analogous to how pensions are treated on the balance sheet. As balance sheet items, stock options would require actuarial assumptions based on stock price movements, probability of exercise, employee terminations, forfeitures, and future grants. It would also likely account for and include the impact of future potential cash inflows from the exercise of options, as well as the positive benefit of tax deductions related to option exercises. In order for the balance sheet to balance, however, there must be an asset for every liability. If options are considered a liability, I contend that the corresponding asset would be an investment in human capital. Human capital represents the dramatically increasing value of human beings in the productive process. This is coupled with the fact that companies spend a lot for compensation and invest a great deal in the development and training of their people. The adage that people are our greatest assets is actually becoming increasingly true. For companies that sell services or software, all the value they create is from the human mind, as opposed to the
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CHAPTER FOUR An Accounting Solution Everyone Can Live With
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conversion of raw materials into a manufactured product requiring vast amounts of physical and financial capital. An example illustrated in Figure 4-1 shows that the fair value of the option itself would be included in owners equity. Any positive spread between the fair value and the market value would be included in the liability section. The combination of those two components would be offset by an equal amount on the asset side, recorded as investment in human capital. Companies would then be required to earn a return on this investment. Even before the latest round of FASB/IASB accounting rules, I saw the opportunity for companies to record stock options as a human-capital investment on the balance sheet. Let s say an executive is granted 1000 options with an exercise price of $10. Five years later, when the stock is trading at $100 a share, the executive exer-
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FIGURE
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Including Stock Options as Investment in Human Capital Assets Assets: Cash Accounts Receivable Investment in Human Capital Initial value of options granted In-the-money spread on unexercised options Gain on exercised options (net of tax) Total Investment in Human Capital Total Assets A B C A+B+C $$$ Owners Equity Paid-in Capital Retained Earnings Initial Value of Options Granted Gain on Exercised Options (Net of Tax) Total Owners Equity Total Liabilities & Owner s Equity $ $ A C $$ $$$ $ $ Liabilites and Owners Equity Liabilities: Accounts Payable Short-Term Debt Long-Term Debt In-the-Money Spread on Unexercised Options Total Liabilities $ $ $ B $$
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