CPA Study Group
Seems like at the end of year one DEC31 would have accounted to a year of service if they granted the Stock Option on the 1st of JAN, this would mean 12,000/3 for 3 years left not 4.
Equally, if that is not the case, than why would you on DEC 31 years 2 (one year later) divided the 20,000 option by 2years left. if you just used 4 years left the year before.
Ether way, one seems wrong.
I love to hear what I am missing or was this just an error.