Share-Based Compensation Plans

6 Months Ended

Apr. 30, 2013

Cooper has several share-based compensation plans that are described in the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2012. The compensation expense and related income tax benefit recognized in our consolidated financial statements for share-based awards were as follows:



Periods Ended April 30,	Three Months				Six Months
(In millions)	2013		2012		2013		2012
Selling, general and administrative expense	$	5.5	$	4.2	$	14.0	$	10.7
Cost of sales	0.5		0.2		1.0		0.7
Research and development expense	0.3		0.3		0.7		0.6
Capitalized in inventory	0.5		0.2		1.0		0.7
Total share-based compensation expense	$	6.8	$	4.9	$	16.7	$	12.7
Related income tax benefit	$	1.9	$	1.5	$	4.9	$	4.0

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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+ Details