variable planの例文

• The decision goes back to a 1972 accounting rule that distinguished between fixed option plans and so-called variable plans.
• In the accounting board's opinion, applying a new price to an option grant program automatically makes it a variable plan.
• But 86 percent of companies that already have variable plans reported that those plans were in addition to, not instead of, merit raises.
• Known as APB Opinion 25, it stated that while fixed option plans did not need to be considered a business expense, variable plans did.
• "If the bonus doesn't go down or even hit zero, it isn't a variable plan, " said Coleman of Salary . com.