<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>111 - Disclosure - Stock-based Compensation</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>cx_01_January_2013_TO_30_June_2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000849145</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-01-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-06-30T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="6 Months Ended" /><Label Key="Calendar" Id="1" Label="Jun. 30, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="cx_01_January_2013_TO_30_June_2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 4 &amp;#8211; Stock-based Compensation&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;At June 30, 2013 the Company maintained six stock-based compensation plans, which are described more fully in Note 14 to the audited consolidated financial statements for the year ended December 31, 2012, contained in the Company&amp;#8217;s most recently filed Annual Report on Form 10-K.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;During the first six months of 2013 the Company issued
      150,000
      options to an officer of the Company in accordance with his employment agreement, and
      50,000
      options to the Company&amp;#8217;s independent directors as part of their annual compensation. During the first six months of 2012, the Company issued a total of
      990,000
      options to officers and employees, including the
      625,000
      options issued to the former owners of Heritage Global Partners as part of the acquisition, and
      50,000
      options to the Company&amp;#8217;s independent directors.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The following summarizes the changes in common stock options for the six months ended June 30, 2013 and 2012:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="50%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;
                  &lt;b&gt;Weighted&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;
                  &lt;b&gt;Average&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;
                  &lt;b&gt;Exercise&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="16%"&gt;
                  &lt;b&gt;Options&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="16%"&gt;
                  &lt;b&gt;Price&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at December 31, 2012&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  3,898,198
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  1.75
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Granted&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  200,000
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1.00
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  (30,000
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  0.51
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Forfeited&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;N/A&lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Expired&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="16%"&gt;
                  (3,198
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  2.40
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Outstanding at June 30, 2013&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="16%"&gt;
                  4,065,000
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1.72
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Options exercisable at June 30, 2013&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  2,030,000
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1.59
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;br/&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="50%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;
                  &lt;b&gt;Weighted&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;
                  &lt;b&gt;Average&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="16%"&gt;
                  &lt;b&gt;Exercise&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="16%"&gt;
                  &lt;b&gt;Options&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="16%"&gt;
                  &lt;b&gt;Price&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at December 31, 2011&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  3,141,198
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  1.65
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Granted&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1,040,000
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  2.04
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  (21,750
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  0.63
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Forfeited&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  (250,000
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;)&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1.83
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Expired&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="16%"&gt;
                  (1,250
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                  1.40
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Outstanding at June 30, 2012&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="16%"&gt;
                  3,908,198
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1.75
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="16%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Options exercisable at June 30, 2012&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1,283,198
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="16%"&gt;
                  1.37
                &lt;/td&gt;
                &lt;td align="left" width="3%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5444-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14



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