# ASC 718-740-45: Compensation—Stock Compensation — Income Taxes — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/718/740/#45-other-presentation-matters)

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## ASC 718-740-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/718/740/#45-other-presentation-matters)

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##### [718-740-45-1](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

##### [718-740-45-2](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

##### [718-740-45-3](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

##### [718-740-45-4](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

#### Employee Stock Ownership Plans

##### [718-740-45-5](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-5)

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The tax effect of the difference, if any, between the cost of shares committed to be released and the [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") of the shares shall be recognized as income tax expense or benefit in the income statement.

##### [718-740-45-6](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

##### [718-740-45-7](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-7)

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The tax benefit of tax-deductible dividends on allocated and unallocated [employee stock ownership plan](https://asc.understandingaccounting.org/glossary/e/#employee-stock-ownership-plan "An employee stock ownership plan is an employee benefit plan that is described by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 as a stock bonus plan, or combination stock bonus and money purchase pension plan, designed to invest primarily in employer stock. Also called an employee share ownership plan.") shares shall be recognized in income taxes allocated to continuing operations.

#### Tax Benefits of Dividends on Share-Based Payment Awards to Employees

##### [718-740-45-8](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-8)

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An income tax benefit from dividends or dividend equivalents that are charged to retained earnings and are paid to grantees for any of the following equity classified awards shall be recognized as income tax expense or benefit in the income statement:

1.  a
    
    Nonvested equity shares
    
2.  b
    
    Nonvested equity share units
    
3.  c
    
    Outstanding equity share options.

##### [718-740-45-9](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-9)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

##### [718-740-45-10](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-10)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

##### [718-740-45-11](https://asc.understandingaccounting.org/asc/718/740/#718-740-45-11)

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[Paragraph superseded by Accounting Standards Update No. 2016-09](https://asc.understandingaccounting.org/updates/asu-2016-09/).

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