Note 10 - Accounting for Share-based Payment Arrangement Compensation

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

(

10

) Accounting for Share-based Payment Arrangement Compensation

We account for share-based payment arrangements in accordance with FASB ASC

718,

Compensation – Stock Compensation

. During the

first

three

months of

2018,

there were

no

significant changes to the structure of our stock-based award plans. Pre-tax compensation expense related to stock options and performance unit awards recorded in the

first

three

months of

2018

and

2017

was

$321,000

and

$149,000,

respectively.