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From the makers of 
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This excerpt taken from the ATHR 10-K filed Mar 10, 2006. Restricted Stock
In April 2005, the Company issued 94,000 shares of restricted stock to employees pursuant to the 2004 Plan. The Company determined the fair value of the restricted stock grant to be $785,000 by reference to the quoted market price of the stock at the date of grant and is amortizing this amount on a graded vesting method over two years. Compensation expense related to the issuance of restricted stock was $573,000 for the year ended December 31, 2005.
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