Share-Based Payment Arrangements (Tables)

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Details of Stock Option Plan

Name of Plan	Shares Authorized	Shares Available for Grant	Shares Outstanding
FalconStor Software, Inc. 2018 Incentive Stock Plan	1,471,997	296,188	1,146,002

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, 2019:

Name of Plan	Shares Available for Grant	Shares Outstanding
FalconStor Software, Inc., 2016 Incentive Stock Plan	—	3,850
FalconStor Software, Inc., 2006 Incentive Stock Plan	—	7,595

Schedule of Stock Option Activity

A summary of the Company’s stock option activity for 2019 is as follows: 

	Number of Options		Weighted Average Price		Weighted Average Remaining Contractual Life (Years)	Aggregate Intrinsic Value
Options Outstanding at December 31, 2018	13,537		$	140.35	5.60	$	—
Granted	—		$	—
Exercised	—		$	—
Forfeited	(2,587	)	$	163.65
Expired	(505	)	$	286.35
Options Outstanding at December 31, 2019	10,445		$	127.53	4.96	$	—
Options Exercisable at December 31, 2019	10,445		$	127.53	4.96	$	—
Options Expected to Vest after December 31, 2019	—		$	—	0.00	$	—

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,
	2019		2018
Cost of revenue - Support and Service	2,250		26,203
Research and development costs	6,348		77,116
Selling and marketing	4,030		19,615
General and administrative	19,652		(58,262		)
	$	32,280	$	64,672

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,
	2019		2018
Directors, officers and employees	$	23,031	$	(49,289	)

Schedule of Restricted Stock Units Activity

A summary of the Company’s restricted stock activity for 2019 is as follows: 

	Number of Restricted Stock Awards
Non-Vested at December 31, 2018	1,000
Granted	1,251,154
Vested	(29,807	)
Forfeited	(75,345	)
Non-Vested at December 31, 2019	1,147,002

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,
	2019	2018
Expected dividend yield	0%	N/A
Expected volatility	46.1% - 42.2%	N/A
Risk-free interest rate	2.5%	N/A
Expected term (years)	5.0	N/A
Discount for post-vesting restrictions	N/A	N/A