Coke is the first company to announce that thay will begin to count options as an expense,
UPS does not include options as an expense nor are they or any other compnay required to do so yet.
The writting is on the wall and with Coke taking the first step I think it will gain momnetum and become the standard.
This is a double edged sword and will be very painfull short term as companies make the transition but long term it should eliminate the outrageous abuse of what was a good incentive plan gone terribly awry.
John
