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LCI Cable Company grants 3.0 million performance stock options to key executives

ID: 2775688 • Letter: L

Question

LCI Cable Company grants 3.0 million performance stock options to key executives at January 1, 2016. The options entitle executives to receive 3.0 million of LCI $1 par common shares, subject to the achievement of specific financial goals over the next four years. Attainment of these goals is considered probable initially and throughout the service period. The options have a current fair value of $8 per option.

record the necessary journal entires

Prepare the appropriate entries on December 31 of 2018 and 2019.1 &2 Record the grant of 3 million performance stock options when the options have a fair value of $8 per option as on January 01, 2016.

Record the entry that would be made on December 31 of 2016, 2017, 2018 and 2019.

3&4

Suppose at the beginning of 2018, LCI decided it is not probable that the performance objectives will be met. Prepare the appropriate entries on December 31 of 2018 and 2019.

Prepare any necessary entry on December 31, 2018 assuming that it is not probable that the performance objectives will be met

Prepare any necessary entry on December 31, 2019 assuming that it is not probable that the performance objectives will be met.

Explanation / Answer

Answer 1.

A. No entry require for Year 2018, 2019.

B.

31st Dec. 2016          Compensation Expense............................Dr.        3 Million

                                             paid in Capital stock option.......................3 Million

31st Dec 2017           Compensation Expense............................Dr.        3 Million

                                             paid in Capital stock option.......................3 Million

31st Dec 2018            Compensation Expense............................Dr.        3 Million

                                             paid in Capital stock option.......................3 Million

31st Dec 2019           Compensation Expense............................Dr.        3 Million

                                             paid in Capital stock option.......................3 Million