Financial Accounting Blog

Tuesday, June 15, 2004

Dell Joins debates over Expensing Stock Options. reports that Dell Inc. has joined Apple Computer Inc., Hewlett-Packard Co., and Intel Corp. in the dilemma of whether or not to expense the value of stock options. Dell's position is that until FASB sets its final standard regarding expensing of options, any potential benefit of reporting the expense does not measure up to the investor confusion that could result from the expense. Intel's CFO, Andy Bryant, told reporters "I've said time and time again, it's not an expense, it's an equity transfer."