Initial Letter Date |
Form filed |
Market Capitalization |
02/03/2012 |
10-K |
$ 699.46 M |
We note that you separately disclose excess tax benefit from stock options exercised in the cash flows from financing activities section. Please tell us whether you have classified the corresponding cash outflow within the cash flows from operating activities section and how you considered separately disclosing this amount pursuant to ASC 230-10-45-17(c). Additionally, please clarify whether other types of equity awards, such as RSUs, impact the amount of excess tax benefit presented. |