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Stock-Based Compensation

3 Months Ended

Mar. 31, 2014

14. STOCK-BASED COMPENSATION

For employee awards, equity classified stock-based compensation cost is measured at the service inception date or the grant date, based on the estimated achievement of certain performance metrics or the fair value of the award, and is recognized as expense or capitalized as a component of property, plant and equipment over the requisite service period.

Duke Energy recorded pretax stock-based compensation expense as follows.


	Three Months Ended March 31,
(in millions)			2014		2013
Stock options		$	―	$	2
Restricted stock unit awards		$	11	$	13
Performance awards			5		11
Total		$	16	$	26
Tax benefit associated with stock-based compensation expense		$	6	$	10
Stock-based compensation costs capitalized			1		1

- 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.

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