Parent Company Stock Based Compensation (Notes)

12 Months Ended

Dec. 31, 2013

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

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

Note 12.     Parent Company Stock Based Compensation

Our parent company has certain stock based compensation plans for employees and key executive officers. Restricted Stock Units ("RSUs") awards granted under these plans are valued at the grant date fair value of GM common stock.

Long-Term Incentive Plan

The RSUs granted vest ratably over a three-year service period, as defined in the terms for each award. We have elected to record compensation expense for these RSUs on a straight-line basis over the entire vesting period.

Salary Stock

In 2013 and 2012 a portion of each participant's salary was accrued on each salary payment date and converted to RSUs on a quarterly basis. The awards are fully vested and nonforfeitable upon grant, therefore compensation cost is recognized on the date of grant. In March 2012 the plan was amended to provide for cash settlement of awards. As a result these awards will now settle in cash and we reclassified $15 million from additional paid-in capital to accounts payable and accrued expenses and operating expenses. The liability for these awards is remeasured to fair value at the end of each reporting period. Prior to this amendment it was GM's policy to issue new shares upon settlement of these awards.

The following table summarizes information about RSUs granted to our employees and key executive officers under the parent company stock based compensation programs (RSUs in millions):

	Year Ended December 31, 2013
	Shares		Weighted-Average Grant Date Fair Value		Weighted-Average Remaining Contractual Term (years)
Outstanding at beginning of period	1,418		$	23.17	0.8
Granted	700		$	33.00
Forfeited or expired	(16	)	$	29.03
Settled	(520	)	$	23.56
Outstanding at end of period	1,582		$	27.34	1.1
RSUs unvested and expected to vest at December 31, 2013	863		$	29.85	2.0
RSUs vested and payable at December 31, 2013	693		$	24.08

During 2013, 2012 and 2011, we recorded total stock based compensation expense of $21 million ($13 million net of tax), $17 million ($10 million net of tax) and $17 million ($11 million net of tax).

As of December 31, 2013 and 2012, unamortized compensation expense related to the RSUs was $20 million and $10 million.

The total fair value of RSU's vested in 2013, 2012 and 2011 was $9 million, $9 million and $16 million.

During 2013 and 2012, total payments for 317,000 and 111,000 RSU's settled in cash under stock incentive plans were $10 million and $3 million.