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Stock Based Compensation | 6 Months Ended
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Jun. 30, 2018
Stock Based Compensation[Abstract] |
Stock Based Compensation | ﻿ Note 4 – Stock Based Compensation Accounting standards require companies to recognize the cost of employee services received in exchange for awards of equity instruments, such as stock options and restricted stock, based on the fair value of those awards at the date of grant. Note 4 – Stock Based Compensation (continued) Stock option plan activity for the six months ended June 30, 2018 is summarized below: ﻿
﻿ |  |  |  |
﻿ |  |  | Weighted |
﻿ |  | Weighted | Average |
﻿ |  | Average | Remaining |
﻿ |  | Exercise | Contractual | Intrinsic
﻿ | Shares | Price | Life (in years) | Value
﻿ |  |  |  |
﻿Options outstanding, January 1, 2018 | 636 | $ 12.79 |  |
﻿Granted | - | - |  |
﻿Exercised | - | - |  |
﻿Forfeited | (636) | 12.79 |  |
﻿Options outstanding, June 30, 2018 | - | $ - | - | $ -
﻿Options exercisable, June 30, 2018 | - | $ - | - | $ -
Intrinsic value is calculated by subtracting the exercise price of option shares from the market price of underlying shares as of June 30, 2018 and multiplying that amount by the number of options outstanding. No intrinsic value exists where the exercise price is greater than the market price on a given date. All compensation expense related to the foregoing stock option plan has been recognized. The Company’s ability to grant additional options shares under the 1999 Plan has expired and no outstanding options remain outstanding from the 1999 Plan. ﻿ At the annual meeting of shareholders held on May 15, 2018, the shareholders approved the Bank of the James Financial Group, Inc. 2018 Equity Incentive Plan (the “2018 Incentive Plan”). The 2018 Incentive Plan permits the issuance of up to 250,000 shares of common stock for awards to key employees of the Company and its subsidiaries in the form of stock options, restricted stock, restricted stock units, stock awards and performance units. To date the Company has not awarded any equity compensation under the 2018 Incentive Plan. ﻿

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -URI http://asc.fasb.org/subtopic&trid=2208855 + Details
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