The following table summarizes the Company's stock-based compensation expense for the three and nine months ended September 30, 2013 and 2012.

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
			2013		2012		2013		2012
RSUs and PSUs		$	36	$	28	$	102	$	87
Stock options and equivalents			24		10		67		31
Stock-based compensation expense,
	before income taxes		60		38		169		118
Related tax benefit			(24)		(15)		(66)		(46)
Stock-based compensation expense,
	net of tax benefit	$	36	$	23	$	103	$	72

Stock-based compensation of $7 million and $8 million was included in net earnings from discontinued operations for the three and nine months ended September 30, 2013, respectively. For the three and nine months ended September 30, 2012, stock-based compensation included in discontinued operations was minimal.

During the nine months ended September 30, 2013, the Company granted 4 million RSUs with a weighted average per unit grant date fair value of $43.96. RSUs granted during the first nine months of 2013 generally vest over a one- to four-year service period. Compensation expense for RSUs is determined based upon the market price of the Company's shares underlying the awards on the date of grant. For certain RSU awards the number of shares an employee earns ranges from 0% to 120% of the target award, based on the outcome of established performance conditions. Compensation expense is recorded based on the probable outcome of the performance conditions. During the nine months ended September 30, 2013, the Company also granted 3 million stock options with a weighted average exercise price of $44.27. Stock options granted during the first nine months of 2013 vest over a four-year service period and expire eight years from the date of grant. Compensation expense for stock options is determined based on the grant date fair value of the award calculated using the Black-Scholes options-pricing model.

Total unrecognized compensation cost related to unvested RSUs at September 30, 2013 was $214 million, which is expected to be recognized over a weighted average period of 2.3 years. Total unrecognized compensation cost related to unvested stock option awards at September 30, 2013 was $67 million, which is expected to be recognized over a weighted average period of 2.4 years.