Autodesk 2007 Annual Report Download - page 154

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AUTODESK, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
Note 2. Restatement of Consolidated Financial Statements (Continued)
For the Anomalous Add Grants, Company management determined that the measurement date was
the date the individual grant was fixed and unchangeable. This was the date by which the award was
likely communicated to the employee. Alternatively, we considered the date on which the employee and
relevant grant information were added to the grant list. However, because that date did not necessarily
represent a date that the award was either approved or communicated to the employee, the Company’s
management rejected that alternative. We Company’s management believes the grant was fixed and
unchangeable on the last day in the grant window because this was the day the award was communicated.
Changing the measurement dates for the Anomalous Add Grants from the date upon which the terms of
the grant were likely communicated to the employee to the date when the grant information was likely
added to the grant list would cause the pre-tax compensation charges discussed above to decrease by
approximately $1.3 million. Changing the measurement dates for the Anomalous Add Grants from the date
upon which the terms of the award were likely communicated to the employee to the highest price in the
grant window would cause the pre-tax compensation charges to increase by approximately $2.3 million.
The Company’s management believes that the approaches used for each of the categories were the
most appropriate under the circumstances.