XML 40 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6
1. Organization of The Company and Significant Accounting Policies: Stock Based Compensation (Policies)
3 Months Ended
Mar. 31, 2013
Policies  
Stock Based Compensation

 

Stock-Based Compensation- The Company estimates the fair value of share-based payment awards made to employees and directors, including stock options, restricted stock and employee stock purchases related to employee stock purchase plans, on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense ratably over the requisite service periods. We estimate the fair value of each share-based award using the Black-Sholes option pricing model. The Black-Sholes model is highly complex and dependent on key estimates by management. The estimates with the greatest degree of subjective judgment are the estimated lives of the stock-based awards and the estimated volatility of our stock price. The Black-Sholes model is also used for our valuation of warrants.