This excerpt taken from the KMB 10-K filed Feb 24, 2005.
Restricted Stock Awards
The Plans provide for restricted stock awards (shares or share equivalents) not to exceed 18.0 million shares. All restricted stock awards vest and become unrestricted shares in three to 10 years from the date of grant. Although participants are entitled to cash dividends and may vote such awarded shares, the sale or transfer of such shares is limited during the restricted period.
KIMBERLY-CLARK CORPORATION AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Continued)
Data concerning restricted stock awards follows:
The value of restricted stock awards is based on the market value of the Corporations common stock at date of grant and recorded at the date of the award as unearned compensation on restricted stock in a separate component of stockholders equity. Unearned compensation is amortized to compensation expense over the periods of restriction. During 2004, 2003 and 2002, $19.4 million, $18.2 million and $16.8 million, respectively, was charged to compensation expense under the Plans. The tax effect of differences between compensation expense for financial statement and income tax purposes is recorded as additional paid-in capital.