This excerpt taken from the EBAY 10-K filed Feb 28, 2007.
Restricted Stock Units Activity
A summary of the status of and changes in restricted stock units granted under our equity incentive plans as of December 31, 2006 and changes during the year ended December 31, 2006 is presented below (in thousands, except per share amounts):
As of December 31, 2006, there was approximately $10.5 million of unrecognized compensation cost related to restricted stock units granted under our equity incentive plans. That cost is expected to be recognized over a weighted-average period of two years.