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Clear Channel Outdoor Holdings (CCO)
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CCO » Topics » Stock-Based Compensation

This excerpt taken from the CCO 8-K filed Dec 11, 2009.

Stock-Based Compensation

Under the fair value recognition provisions of ASC 718-10, stock-based compensation cost is measured at the grant date based on the value of the award and is recognized as expense on a straight-line basis over the vesting period. Determining the fair value of share-based awards at the grant date requires assumptions and judgments about expected volatility and forfeiture rates, among other factors. If actual results differ significantly from these estimates, our results of operations could be materially impacted.

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