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Note G - Stock-based Compensation
9 Months Ended
Sep. 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 has taken the place of the
2013
Plan going forward. Any shares of common stock that remain eligible for issuance under the
2013
Plan are now eligible for issuance under the
2020
Plan. Our stock incentive plans provide for the ability to issue 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
$0.3
 million and
$0.3
 million of stock-based compensation expense during the
three
months ended
September 30, 2020
and
2019
, respectively. We recognized
$0.6
 million and
$0.7
 
million of stock-based compensation expense during the
nine
 months ended
September 30, 2020
and
2019
, respectively.