The accounting for employee stock options involves amortizing the fair value of the stock options on the date of the grant over the requisite service period, which is

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The requisite service period refers to the expected period of benefit, which is typically the vesting period of the stock options. Therefore, the fair value of the stock options is amortized over this period, and the length of this period can vary depending on the terms of the stock option plan. The options may vest immediately or over a period of several years, and the accounting treatment will reflect these terms. Therefore, option B, C, D, and E are all too specific or too general to be applicable in all situations.

The Accounting for Employee Stock Options Involves Amortizing the Fair