Which of the following is NOT a characteristic of a non-compensatory employee stock option plan...

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Accounting

Which of the following is NOT a characteristic of a non-compensatory employee stock option plan (ESOP)?

a.

The plan requires the employee to pay an upfront premium.

b.

There is only a small discount from the market price.

c.

The plan is generally available to all employees.

d.

The plan is accounted for as compensation expense.

Clear my choice

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