Equity-Based Compensation (Tables)

3 Months Ended

Dec. 31, 2011

Compensation Expense Related to Stock Options, Stock Appreciation Rights and Restricted Stock Units (RSUs)

The amount of compensation expense related to stock options, stock appreciation rights and restricted stock units (RSUs) is as follows:


	Quarter Ended
	December 31, 2011		January 1, 2011
Stock options/rights ⁽¹⁾	$	31	$	36
RSUs		73		67

Total equity-based compensation expense ⁽²⁾	$	104	$	103


Equity-based compensation expense capitalized during the period	$	13	$	17

(1)	Includes stock appreciation rights issued in connection with acquisition of Playdom

(2)

Equity-based compensation expense is net of capitalized equity-based compensation and excludes amortization of previously capitalized equity-based compensation costs. Amortization of previously capitalized equity-based compensation totaled $9 million and $29 million during the quarters ended December 31, 2011 and January 1, 2011, respectively.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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