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This book was written after FASB released its proposed FAS 123 revision Tin March 2004. As one of the valuation consultants and FASB advisors on the FAS 123 initiative in 2003 and 2004, I would like to illustrate to the finance and accounting world that what FASB has proposed is actually pragmatic and applicable. I am neither for nor against the expensing of employee stock options and would recuse myself from the philosophical and sometimes emotional debate on whether employee stock options should be expensed (that they are a part of an employee’s total compensa- tion, paid in part for the exchange of services, and are an economic oppor- tunity cost to the firm just like restricted stocks or other contingent claims issued by the company) or should not be expensed (that they simply dilute the holdings of existing shareholders, are a cashless expense, and if ex- pensed, provide no additional valuable information to the general investor as to the financial health of the company but rather reduce the company’s profitability and hence the ability to continue issuing more options to its employees).