Stock-Based Compensation Reporting
US only: ASC 718 requires US companies to expense the fair value of equity awards in their financial statements. Cake calculates that expense for every grant automatically, for any period, whenever you run the report. All it needs is the fair value you enter.
Requires Cake Pro plan.
Generate your SBC report
Go to Compliance → ASC 718/SBC in the main menu.
Choose your reporting period.
Enter the Fair Value per Grant for each grant.
Enter it in the first row and press Enter to fill every empty row with the same value.
Click Generate report.
Click Download CSV to keep a copy.
What's included
One row per grant, covering options, RSUs and shares. Lapsed grants are included.
Holder, grant date and vest start date
Number of securities and number lapsed
Security type, and award type (ISO or NSO) for options
Cliff and vesting period
Fair value per security
Expense: total, recognised before this period, this period, and remaining
A totals row adds up the four expense columns.
How Cake works out the expense
Total expense is the fair value times the securities that haven't lapsed. Cake spreads it evenly over the vesting period (straight-line). This is the most common method for time-based grants.
Fair value
Cake doesn't calculate fair value, including Black-Scholes. Your valuation provider or finance team sets it. If you don't have one, click Request new ASC 718 valuation in the report to order one from Cake's integrated partner. That's a separate annual report, priced by the partner.
Your accountant or auditor reviews the final numbers.