Stock-Based Compensation Reporting
US only: ASC 718 is the US GAAP accounting standard requiring companies to recognise the fair value of stock-based compensation as an expense in their financial statements. Cake generates the underlying grant data you need to support your ASC 718 calculations.
Requires Cake Pro plan.
Generate your SBC report
Go to Compliance → ASC 718/SBC in the main menu.
Choose your reporting period.
Choose Straight-line or Tranche-based.
Straight-line: Expenses are spread evenly across the full vesting term.
Tranche-based: Each vesting milestone is expensed separately based on its own service period.
Enter the Fair Value per Grant (you can Request new ASC 718 valuation through Cake's valuation partner if you don't have this yet).
Enter the Fair Value per Grant in the first row and press Enter on your keyboard to apply the same value to all empty Fair Value fields.
Click Generate report.
Click Download CSV for an offline copy of the report.
What's included
The report provides grant-level data for all active and historical option grants:
Grant date, exercise price, and option type (ISO or NSO)
Vesting schedule and vesting activity by period
Lapse and exercise events
Fair value calculation
ASC 718 requires you to calculate the fair value of each grant using an option pricing model, typically Black-Scholes. Cake provides the input data; your accountant or financial reporting software runs the calculation.