How to Expense Employee Stock Options (3 Steps)

Debit 'Compensation Expense' and credit 'Additional Paid-In Capital for Stock Options' to record granting the stock options. The expense should be matched to the work completed. In our example, debit 'Compensation Expense' $50,000 and credit 'Additional Paid-In Capital for Stock Options' $50,000. Repeat this entry for each year. The amount is $50,000 instead of $150,000 because the stock options are for three years of compensation, so $150,000 divided by 3 years equals $50,000 per year.
Record the journal entry for exercising the stock option, if they are exercised. Debit 'Cash Received' and 'Additional Paid-In Capital for Stock Options.' 'Cash Received' equals the amount of cash received for the stock, $500,000 in the example and 'Additional Paid-In Capital for Stock Options' equals the amount first recorded, $150,000 in the example. Credit 'Common Stock' by the par value times the number of stock issued, $50,000 in the example, and 'Additional Paid-in Capital in Excess of Par' by the amount needed to balance the journal entry, $600,000 in the example.
Record the journal entry to record the expiration of the options if they expire. Debit 'Additional Paid-In Capital for Stock Options,' $50,000 in the example, and credit 'Additional Paid-In Capital for Expired Stock Options,' $50,000.

How to Build a NASCAR Stock Car (12 Steps)

Select an old car, of any make and model and break out all the glass in the vehicle except for the windshield. Remove the fuel tank and deposit it far away from the work site. Do not spend a great deal of money on this old car. The majority of it will be destroyed anyway.
Create the roll cage using round and square steel tubing. Make sure it is large enough.
Weld firewall and floor panels. Make sure these are done smoothly and correctly. These panels could mean the difference in life and death in the event of an accident.



Weld a flat sheet of metal to the car using NASCAR templates. Make sure the templates you use are of NASCAR origin and not a spin-off with improper measurements.
Sand the seams so the car is one piece and smooth. Jagged seams can be dangerous to the drivers and mechanics.
Prime, paint and add decals. Decals should include headlight decals, the car make decals (Chevy, Ford, Dodge), as well as sponsorship decals. The headlights and taillights should be covered with aluminum duct tape. The only glass in the car should be the windshield.



Remove all front bodywork, the radiator and engine/transmission unit. Place these away from the work site.
Build or purchase a 340 cubic inch V8 motor. It is usually more cost efficient to buy one of these motors and tune it to your specifications.
Ease the motor into the area left vacate by the removal of all the insides of the car. Depending on the space that is left over, you may have to weld on or take away some metal. You want the motor to fit snugly, but not too tight or loose.



Use a treadless tire with inner liner. These can be purchased at tire dealerships. It is not a good idea to buy used tires for this instance. You may experience a blowout or flat because they are not in the best of shape.
Make sure the tires you choose fit the chassis and not rubbing the fenders.
Inflate the tires with nitrogen instead of air in the tires to insure less moisture content.