Note G - Stock-based Compensation

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Share-based Payment Arrangement [Text Block]

Note G — Stock-Based Compensation

We maintain stock incentive plans for the benefit of certain officers, directors, and employees, including the

2013

Equity Incentive Plan (the

“2013

Plan”). We recently established our

2020

Equity Incentive Plan (the

"2020"

plan) which will take the place of the

2013

Plan going forward. Any shares of Common Stock that remain eligible for issuance under the

2013

Plan will now be eligible for issuance under the

2020

Plan. Our stock incentive plans include stock options, cash stock appreciation rights, performance stock units, phantom stock units and cash performance stock units. Our cash stock appreciation rights, phantom stock units and cash performance stock units settle solely in cash and are treated as a liability, which are adjusted each reporting period based on changes in our stock price.

Compensation expense for stock-based awards is based on the fair values of the awards on the date of grant and is recognized on a straight-line basis over the vesting period of the entire award in the “Labor” line of the Condensed Consolidated Statements of Comprehensive Income (Loss). We recognized

$0.1

 million and

$0.3

 million of stock-based compensation expense during the

three

months ended

June 30, 2020

and

2019

, respectively. We recognized

$0.3

 million and

$0.4

 million of stock-based compensation expense during the

six

 months ended

June 30, 2020

and

2019

, respectively.