STOCK-BASED COMPENSATION	9 Months Ended
Sep. 30, 2021
STOCK-BASED COMPENSATION
NOTE 16 - STOCK-BASED COMPENSATION	NOTE 16 — STOCK-BASED COMPENSATION The Company accounts for share-based compensation by measuring the cost of employee services received in exchange for an award of equity instruments, including grants of stock options, based on the fair value of the award at the date of grant. In addition, to the extent that the Company receives an excess tax benefit upon exercise of an award, such benefit is reflected as cash flow from financing activities in the consolidated statement of cash flows. There was no stock-based compensation expense for the nine months ended September 30, 2021 and 2020.

STOCK-BASED COMPENSATION

9 Months Ended

Sep. 30, 2021

NOTE 16 — STOCK-BASED COMPENSATION

The Company accounts for share-based compensation by measuring the cost of employee services received in exchange for an award of equity instruments, including grants of stock options, based on the fair value of the award at the date of grant. In addition, to the extent that the Company receives an excess tax benefit upon exercise of an award, such benefit is reflected as cash flow from financing activities in the consolidated statement of cash flows.

There was no stock-based compensation expense for the nine months ended September 30, 2021 and 2020.