Why some technology companies are bucking the sector trend and expensing options
In early 2001 Amazon.com was forced to offer an exchange of employee stock options that were 'underwater'. Shares of the e-tailer, which had once enjoyed a market capitalization that nearly eclipsed bricks-and-mortar competitors like Barnes & Noble and Borders combined, had fallen on hard times along with so many other internet and technology companies. Because of the option exchange or 'repricing', Amazon.com incurred variable accounting treatment for around 15 mn stock options.A year
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