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To: LLCF who wrote (53)12/12/2001 4:25:03 AM
From: Don Lloyd  Read Replies (1) | Respond to of 445
 
DAK -

The overriding issue is that if a dollar denominated expense for option compensation IS entered on the income statement AND the diluted share count IS increased for outstanding options as per current practice, the reported diluted EPS will be too low.

Regards, Don