This excerpt taken from the OWW DEF 14A filed Apr 22, 2009.
Under Financial Accounting Standards Board Statement of Financial Accounting Standards No. 123R, Share-Based Payment (SFAS No. 123R), to the extent the fair value of each grant of new stock options exceeds the fair value of the old stock options surrendered therefor, this excess will be recognized by us as compensation expense, in addition to any remaining unrecognized expense for the old stock options surrendered. This incremental expense will be recognized ratably over the vesting period of the new stock options in accordance
with the requirements of SFAS No. 123R. In the event that any of the new stock options are forfeited prior to their settlement due to termination of employment, the incremental expense for the forfeited stock options will be reversed and will not be recognized.