Incentive Plans (Tables)

3 Months Ended

Mar. 31, 2012

Amounts recognized in the Consolidated Statements of Income with respect to share-based plans are as follows:


	Three Months Ended March 31
(Thousands of dollars)	2012		2011
Compensation charged against income before tax benefit	$	13,042		10,226
Related income tax benefit recognized in income		3,978		2,989

- 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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