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STOCK BASED COMPENSATION
6 Months Ended
Jun. 30, 2023
STOCK BASED COMPENSATION  
STOCK-BASED COMPENSATION

NOTE 14 — STOCK-BASED COMPENSATION

 

The Company accounts for share-based compensation by measuring the cost of employee services received in exchange for an award of equity instruments, including grants of stock options, based on the fair value of the award at the date of grant. In addition, to the extent that the Company receives an excess tax benefit upon exercise of an award, such benefit is reflected as cash flow from financing activities in the consolidated statement of cash flows.

 

There was no stock-based compensation expense for the three and six months ended June 30, 2023 and 2022.