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Share-Based Payment Arrangements (Tables)
12 Months Ended
Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Details of Stock Option Plan
Name of Plan
 
Shares
Authorized
 
Shares Available
for Grant
 
Shares
Outstanding
 
FalconStor Software, Inc. 2018 Incentive Stock Plan
 
147,199,698
 
147,199,698
 
—
 
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 December 31, 2018:
Name of Plan
 
Shares Available for Grant
 
Shares Outstanding
FalconStor Software, Inc., 2016 Incentive Stock Plan
 
—
 
505,000
FalconStor Software, Inc., 2006 Incentive Stock Plan
 
—
 
944,200
FalconStor Software, Inc., 2000 Stock Option Plan
 
—
 
4,500
Schedule of Stock Option Activity
A summary of the Company’s stock option activity for 2018 is as follows: 

 
Number of
Options
 
Weighted
Average
Price
 
Weighted
Average
Remaining
Contractual
Life (Years)
 
Aggregate
Intrinsic
Value
Options Outstanding at December 31, 2017
 
2,026,200

 
$
2.14

 
5.32
 
$
—

Granted
 
—

 
$
—

 
 
 
 
Exercised
 
—

 
$
—

 
 
 
 
Forfeited
 
(451,000
)
 
$
2.55

 
 
 
 
Expired
 
(221,500
)
 
$
5.82

 
 
 
 
Options Outstanding at December 31, 2018
 
1,353,700

 
$
1.40

 
5.60
 
$
—

Options Exercisable at December 31, 2018
 
1,031,500

 
$
1.63

 
4.90
 
$
—

Options Expected to Vest after December 31, 2018
 
322,200

 
$
0.67

 
7.47
 
$
—

Schedule of Share Based Compensation Recognized
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:
 
 
Years ended December 31,
 
 
2018
 
2017
Cost of revenue - Support and Service
 
26,203

 
64,427

Research and development costs
 
77,116

 
233,955

Selling and marketing
 
19,615

 
48,286

General and administrative
 
(58,262
)
 
76,285

 
 
$
64,672

 
$
422,953

Stock Based Compensation Expense - Restricted Stock
A summary of the total stock-based compensation expense related to restricted stock awards and restricted stock units, which is included in the Company’s total share-based compensation expense for each respective year, is as follows: 
 
 
Years ended December 31,
 
 
2018
 
2017
Directors, officers and employees
 
$
(49,289
)
 
$
167,369

Schedule of Restricted Stock Units Activity
A summary of the Company’s restricted stock activity for 2018 is as follows: 
 
 
Number of Restricted Stock Awards
Non-Vested at December 31, 2017
 
548,968

Granted
 
—

Vested
 
(32,300
)
Forfeited
 
(416,668
)
Non-Vested at December 31, 2018
 
100,000

Schedule of Share-based Compensation, Nonemployee
A summary of the total stock-based compensation expense related to share-based awards granted to non-employee consultants, which is included in the Company’s total share-based compensation expense for each respective period, is as follows: 
 
 
Years ended December 31,
 
 
2018
 
2017
Non-qualified stock options
 
$
—

 
$
41,159

Restricted stock awards
 
—

 
—

 
 
$
—

 
$
41,159

Schedule of assumptions used to value share-based compensation
In addition to the exercise and grant date prices of the awards, certain weighted average assumptions were used to estimate the fair value of share-based payment grants in the respective periods are listed in the table below: 
 
 
Years ended December 31,
 
 
2018
 
2017
Expected dividend yield
 
N/A
 
0%
Expected volatility
 
N/A
 
57 % - 59%
Risk-free interest rate
 
N/A
 
1.94% - 2.02%
Expected term (years)
 
N/A
 
5.5
Discount for post-vesting restrictions
 
N/A
 
N/A