Autodesk 2009 Annual Report Download - page 144

AUTODESK, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)
Reclassifications
Certain reclassifications have been made to prior year amounts to conform to the current presentation.
Specifically, certain general and administrative expenses were reclassified to cost of license and other revenue,
marketing and sales, and research and development expenses due to a change in the Company’s cost allocation
methodology:
Fiscal year ended
January 31,
2008 2007
Costoflicenseandotherrevenue........................................... $ 0.8 $1.1
Marketingandsales ..................................................... 5.0 4.3
Researchanddevelopment ................................................ 5.2 4.3
General and administrative ................................................ (11.0) (9.7)
There was a reclassification totaling $16.2 million from current other accrued liabilities to non-current other
liabilities. See Note 4. “Deferred Compensation” for additional information regarding this reclassification.
Note 2. Employee and Director Benefit Plans
Stock Option Plans
As of January 31, 2009, Autodesk maintained two active stock option plans for the purpose of granting
stock options to employees and to non-employee members of Autodesk’s Board of Directors, the 2008 Employee
Stock Plan (“2008 Plan”), which is available only to employees, and the 2000 Directors’ Option Plan, as
amended (“2000 Plan”), which is available only to non-employee directors. Additionally, there are six expired or
terminated plans with options outstanding, including the 2006 Stock Plan (“2006 Plan”), which was replaced by
the 2008 Plan in March 2008.
The 2008 Plan was approved by Autodesk’s stockholders in November 2007 and became effective in March
2008. Under this plan, 16.5 million shares of Autodesk common stock, and 0.48 million shares that remained
available for issuance under the 2006 Stock Plan upon its expiration, were reserved for issuance. The 2008 Plan
permits the grant of stock options, restricted stock and restricted stock units; however, no more than 2.5 million
of the shares reserved for issuance under the 2008 Plan may be issued pursuant to awards of restricted stock and
restricted stock units. At January 31, 2009, 13.4 million shares were available for future issuance under the 2008
Plan. The 2008 Plan will expire in March 2011.
The 2000 Plan, which was approved by the stockholders in June 2000, allows for an automatic annual grant
of options to non-employee members of Autodesk’s Board of Directors. At January 31, 2009, 0.8 million shares
were available for future issuance. The 2000 Plan will expire in March of 2010.
Options granted under the 2008 Plan and the 2000 Plan vest over periods ranging from one to four years and
generally expire within four to seven years from the date of grant. During fiscal 2009 and 2008, the exercise price
of all stock options granted under these plans is equal to the fair market value of the stock on the grant date.
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