Share-Based Payment Arrangements (Tables)

6 Months Ended

Jun. 30, 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 June 30, 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	145,220	1,500,000	April 27, 2026
FalconStor Software, Inc., 2016 Outside Directors Equity Compensation Plan	1,000,000	583,532	409,868	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 June 30, 2017:



Name of Plan	Shares Available for Grant	Shares Outstanding
FalconStor Software, Inc., 2006 Incentive Stock Plan	—	4,410,290
FalconStor Software, Inc., 2013 Outside Directors Equity Compensation Plan	—	10,200
FalconStor Software, Inc., 2000 Stock Option Plan	—	97,500

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 and six months ended June 30, 2017 and 2016:



	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Cost of revenue - Product	$	—	$	—	$	—	$	—
Cost of revenue - Support and Service	8,834		44,066		65,285		68,837
Research and development costs	54,813		825,635		184,528		1,571,797
Selling and marketing	7,198		75,342		63,738		143,072
General and administrative	26,310		182,303		229,018		334,250
	$	97,155	$	1,127,346	$	542,569	$	2,117,956