Employee Share-based Incentives

9 Months Ended

Sep. 30, 2019

Share-based Payment Arrangement [Abstract]

Employee share-based incentives

Refer to Note 9 of JPMorgan Chase’s 2018 Form 10-K for a discussion of the accounting policies and other information relating to employee share-based incentives.

The Firm recognized the following noncash compensation expense related to its various employee share-based incentive plans in its Consolidated statements of income.



	Three months ended September 30,				Nine months ended September 30,
(in millions)	2019		2018		2019		2018
Cost of prior grants of RSUs, performance share units (“PSUs”) and stock appreciation rights (“SARs”) that are amortized over their applicable vesting periods	$	265	$	282	$	882	$	956
Accrual of estimated costs of share-based awards to be granted in future periods including those to full-career eligible employees	294		240		900		852
Total noncash compensation expense related to employee share-based incentive plans	$	559	$	522	$	1,782	$	1,808

In the first quarter of 2019, in connection with its annual incentive grant for the 2018 performance year, the Firm granted 21 million RSUs and 630 thousand PSUs with weighted-average grant date fair values of $98.98 per RSU and $98.96 per PSU.