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STOCK-BASED COMPENSATION
6 Months Ended
Dec. 31, 2013
Stock-Based Compensation  
Note 4. STOCK-BASED COMPENSATION

 The Company recognizes the cost of employee services received in exchange for awards of equity instruments based on the grant-date fair value of those awards.  The Company records compensation expense on a straight-line basis.  The fair value of options granted are estimated at the date of grant using a Black-Scholes option pricing model with assumptions for the risk-free interest rate, expected life, volatility, dividend yield and forfeiture rate.