Compensation under the share appreciation right is measured based on the fair value of the liability incurred and is expensed over the vesting period.

由股票增值权产生的职工薪酬以本公司承担的负债的公允价值计量，并在等待期内费用化。

youdao

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

FORBES: Introduction To Incentive Stock Options

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