XML 112 R87.htm IDEA: XBRL DOCUMENT v3.22.0.1
STOCK-BASED COMPENSATION, Assumptions Used to Determine Fair Value of Share Options Granted (Details) - Employee Share Option [Member] - $ / shares
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Fair Value of Options Granted [Abstract]      
Granted (in shares) 140,400 786,399 656,000
Service Period Based [Member]      
Fair Value of Options Granted [Abstract]      
Expected term in years [1] 6 years 3 months   6 years 3 months
Expected dividend [2] 0.00% 0.00% 0.00%
Service Period Based [Member] | Minimum [Member]      
Fair Value of Options Granted [Abstract]      
Fair value of common share (in dollars per share) [3] $ 38.38 $ 22.07 $ 13.64
Expected term in years [1]   5 years 6 months  
Volatility [4] 48.53% 42.17% 39.91%
Risk-free interest rate [5] 1.00% 0.44% 1.69%
Service Period Based [Member] | Maximum [Member]      
Fair Value of Options Granted [Abstract]      
Fair value of common share (in dollars per share) [3] $ 51.07 $ 85.27 $ 16.81
Expected term in years [1]   6 years 3 months  
Volatility [4] 49.47% 48.15% 40.35%
Risk-free interest rate [5] 1.44% 0.82% 2.46%
Market Based [Member]      
Fair Value of Options Granted [Abstract]      
Fair value of common share (in dollars per share) [3]   $ 22.07  
Volatility [4]   45.10%  
Risk-free interest rate [5]   2.68%  
Expected dividend [6]   0.00%  
Granted (in shares) 0    
Market Based [Member] | Minimum [Member]      
Fair Value of Options Granted [Abstract]      
Expected term in years [1]   9 years 2 months 12 days  
Market Based [Member] | Maximum [Member]      
Fair Value of Options Granted [Abstract]      
Expected term in years [1]   9 years 9 months 18 days  
[1] 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.
[2] Expected dividend is assumed to be 0% as ACM has no history or expectation of paying a dividend on its common stock.
[3] Fair value of Class A common stock value was the closing market price of the Class A common stock on the grant date.
[4] 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.
[5] 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.
[6] Expected dividend is assumed to be 0%, as ACM has no history or expectation of paying a dividend on its common stock.