This treatment is what sets these options apart from most other forms of share-based compensation.

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Excluding share-based compensation expense and related payroll tax expenses, the non-GAAP effective tax rate would have been approximately 41%.

ENGADGET: Facebook finishes 2012 on a high note: Q4 revenue $1.585 billion, $64 million in net income

Excluding share-based compensation and related payroll tax expenses, non-GAAP operating margin was 46% for the fourth quarter, compared to 55% for the fourth quarter of 2011.

ENGADGET: Facebook finishes 2012 on a high note: Q4 revenue $1.585 billion, $64 million in net income

Likewise, the company reported profits for the quarter of 52 cents a share excluding stock-based compensation expense, above the Street at 46 cents.

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Profits were a penny a share, below the Street at 6 cents, although the company noted that the latest quarter included five cents a share in stock-based compensation expense.

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Earnings Flashback and Other Driving Catalysts : On August 2, Microchip Technology Inc. reported fiscal first quarter 2013 adjusted earnings per share (including stock-based compensation) of 43 cents, 2.3% behind the Zacks Consensus Estimate of 44 cents and 15.7% below the year-ago earnings.

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Bank One said that stock-based compensation expense would hit fully diluted earnings per share by just over 2 cents.

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Excluding stock-based compensation and other items, earnings were 12 cents a share, also flat from a year earlier.

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