Share-Based Payment Arrangements (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Summary of Stock Option Plan

The following table summarizes the 2018 Plan, which was the only plan under which the Company was able to grant equity compensation as of December 31, 2022:

Name of Plan	Shares Authorized		Shares Available for Grant		Shares Outstanding
FalconStor Software, Inc. 2018 Incentive Stock Plan		1,692,797		241,899		1,316,933

Schedule of Equity Awards Outstanding

The following table summarizes the Company’s equity plans that have terminated or expired but that still have equity awards outstanding as of December 31, 2022:

Name of Plan	Shares Available for Grant		Shares Outstanding
FalconStor Software, Inc., 2016 Incentive Stock Plan		—		2,250
FalconStor Software, Inc., 2006 Incentive Stock Plan		—		2,365

Schedule of Stock Option Activity

A summary of the Company’s stock option activity for 2022 is as follows:

	Number of Options			Weighted Average Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value
Options Outstanding at December 31, 2021		5,690		$	110.10	3.28			—
Granted		—		$	—
Exercised		—		$	—
Forfeited		(1,075	)	$	193.59
Expired		—		$	—
Options Outstanding at December 31, 2022		4,615		$	98.29	2.67			—
Options Exercisable at December 31, 2022		4,615		$	98.29	2.67			—
Options Expected to Vest after December 31, 2022		—		$	—		—		—

Summary of Share-Based Compensation Expense

The following table summarizes the share-based compensation expense for all awards issued under the Company’s stock equity plans in the following line items in the consolidated statements of operations:

	Year Ended December 31,
	2022	2021
Cost of revenue - Support and Service	$242	$1,656
Research and development costs	6,607	2,088
Selling and marketing	19,226	11,812
General and administrative	12,695	5,622
	$38,770	$21,178

Stock Based Compensation Expense - Restricted Stock

A summary of the total stock-based compensation expense related to restricted stock units, which is included in the Company’s total share-based compensation expense for each respective year, is as follows:

	Year Ended December 31,
	2022	2021
Directors, officers and employees	$38,770	$21,178
	$38,770	$21,178

Summary of Restricted Stock Activity

A summary of the Company’s restricted stock activity for 2022 is as follows: Such restricted stock did not bestow any voting or dispositive power and is not deemed outstanding until they vest.

	Number of Restricted Stock Awards
Non-Vested at December 31, 2021		1,513,380
Granted		113,230
Vested		(37,365	)
Forfeited		(272,312	)
Non-Vested at December 31, 2022		1,316,933