Share-Based Payment Arrangements (Tables)

3 Months Ended

Mar. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

The following table summarizes the plans under which the Company was able to grant equity compensation as of March 31, 2017:



	Shares	Shares Available	Shares	Last Date for Grant
Name of Plan	Authorized	for Grant	Outstanding	of Shares
FalconStor Software, Inc., 2016 Incentive Stock Plan	2,166,606	176,093	1,680,000	April 27, 2026
FalconStor Software, Inc., 2016 Outside Directors Equity Compensation Plan	400,000	360,000	40,000	April 27, 2019

Schedule of Equity Awards Outstanding

The following table summarizes the Company’s equity plans that have expired but that still have equity awards outstanding as of March 31, 2017:



Name of Plan	Shares Available for Grant	Shares Outstanding
FalconStor Software, Inc., 2006 Incentive Stock Plan	—	4,755,415
FalconStor Software, Inc., 2013 Outside Directors Equity Compensation Plan	—	20,200
FalconStor Software, Inc., 2007 Outside Directors Equity Compensation Plan	—	10,000
FalconStor Software, Inc., 2000 Stock Option Plan	—	147,500

Schedule Of Share Based Compensation Recognized

The Company recognized share-based compensation expense for all awards issued under the Company’s stock equity plans in the following line items in the condensed consolidated statements of operations for the three months ended March 31, 2017 and 2016:



	Three Months Ended March 31,
	2017		2016
Cost of revenue - Product	$	—	$	—
Cost of revenue - Support and Service	56,451		24,771
Research and development costs	129,715		746,162
Selling and marketing	56,540		67,730
General and administrative	202,708		151,947
	$	445,414	$	990,610