text: **Choice of vesting patterns.**Under SFAS 123(R), awards with graded vesting, as all 
  of our awards have, may be expensed in one of two time patterns: 1) On a straight- 
  line basis over the complete vesting period (as though the entire award was one 
  grant); or 2) On an accelerated basis, treating each vesting layer as a separate grant 
  and amortizing each layer on a straight-line basis. For disclosure purposes under 
  SFAS 123, we used the accelerated basis. We have preliminarily concluded that we 
  will use the straight-line method for future grants under SFAS 123(R). As discussed 
  below under transition methods, such policy will only apply to future grants. 
  Expense recognized under SFAS 123(R) for previously granted options will be 
  recorded on the accelerated basis. 
  
  **Estimating forfeitures.**Under SFAS 123, we could choose whether to estimate 
  forfeitures at the grant date or recognize actual forfeitures as they occur. Under 
  SFAS 123(R), we must estimate forfeitures as of the grant date. 
  
  **Presentation of excess tax benefits in the statement of cash flows.**Under SFAS 
  123(R), the excess of tax benefits realized from the exercise of employee stock 
  options over the tax benefit associated with the financial reporting expense is shown 
  as a financing cash inflow in the statement of cash flows. Previously, these excess 
  benefits were shown as an operating cash inflow. 