XML 76 R62.htm IDEA: XBRL DOCUMENT v3.20.2
STOCK-BASED COMPENSATION, Assumptions Used to Determine Fair Value of Share Options Granted (Details) - $ / shares
9 Months Ended 12 Months Ended
Sep. 30, 2020
Dec. 31, 2019
Employee Share Option [Member] | Market Based [Member]    
Fair Value of Options Granted [Abstract]    
Fair value of common share (in dollars per share) [1] $ 22.07  
Volatility [2] 45.10%  
Risk-free interest rate [3] 2.68%  
Expected dividend [4] 0.00%  
Employee Share Option [Member] | Market Based [Member] | Minimum [Member]    
Fair Value of Options Granted [Abstract]    
Expected term in years [5] 9 years 2 months 12 days  
Employee Share Option [Member] | Market Based [Member] | Maximum [Member]    
Fair Value of Options Granted [Abstract]    
Expected term in years [5] 9 years 9 months 18 days  
Employee and Non-employee Stock Option [Member] | Service Period Based [Member]    
Fair Value of Options Granted [Abstract]    
Expected term in years [5]   6 years 3 months
Expected dividend [4] 0.00% 0.00%
Employee and Non-employee Stock Option [Member] | Service Period Based [Member] | Minimum [Member]    
Fair Value of Options Granted [Abstract]    
Fair value of common share (in dollars per share) [1] $ 22.07 $ 13.64
Expected term in years [5] 5 years 6 months  
Volatility [2] 42.17% 39.91%
Risk-free interest rate [3] 0.27% 1.69%
Employee and Non-employee Stock Option [Member] | Service Period Based [Member] | Maximum [Member]    
Fair Value of Options Granted [Abstract]    
Fair value of common share (in dollars per share) [1] $ 85.27 $ 16.81
Expected term in years [5] 6 years 3 months  
Volatility [2] 48.15% 40.35%
Risk-free interest rate [3] 0.82% 2.46%
[1] Fair value of Class A common stock value was the closing market price of the Class A common stock on the grant date.
[2] Volatility is calculated based on the historical volatility of the stock of companies comparable to ACM in the period equal to the expected term of each grant.
[3]
Risk-free interest rate is based on the yields of U.S. Treasury securities with maturities similar to the expected term of the share options in effect at the time of grant.
[4] Expected dividend is assumed to be 0% as ACM has no history or expectation of paying a dividend on its common stock.
[5] Expected term of share options is based on the average of the vesting period and the contractual term for each grant according to Staff Accounting Bulletin 110.