Incentive Plans (Tables)

9 Months Ended

Sep. 30, 2011

Amounts recognized in the financial statements with respect to share-based plans are as follows.


	Nine Months Ended September 30,
(Thousands of dollars)	2011		2010
Compensation charged against income before tax benefit	$	32,885		31,594
Related income tax benefit recognized in income		9,883		9,144

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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