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In determining the accounting expense for options, there are two main questions: what is the measurement date and what is the valuation method Addressing the first question there are three possible measurement dates: the date options are granted, the date they vest or become exercisable, and the date they are actually exercised. There are two principal methods of determining value. One method is the intrinsic value, which is the spread between the exercise price of the option and the market price of the stock. The second is the fair value method, which is the market value of the stock option instrument itself. It is the combination of these two key variables that determines how much the expense will be and when it will be incurred. Let s take them one at a time.

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Identification of type 1 and type 2 changes may also be optimized by simplifying the necessary comparisons using hash functions This requires some minor adjustments to dimension tables The load process must also deal with poor source data and is often called upon to clean it up Many data cleansing tasks can be sensibly automated as part of the load process, while others are best left for cleanup at the operational source Data cleansing can be represented by rules and in some cases through mapping tables In many cases, operational transactions will refer to dimensional data that cannot be validated Special techniques can be employed to incorporate this data into the star, even if appropriate dimensional detail is missing..

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A hybrid design for handling changes in company names is illustrated in Figure 8-6. The customer dimension in the figure records company names in two columns: company_name_current will capture the current name of the company. This attribute will exhibit type 1 behavior. When a company name changes, it will be updated. company_name_historic will capture the detailed history of company names. This attribute will exhibit type 2 behavior. When a company name changes, a new row will be created to capture the new value. The new row will be associated with any subsequent transactions added to a fact table.

CUSTOMER customer_key company_id Hybrid SCD company_name_current company_name_historic . . . SK NK 1 2 ORDER_FACTS

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First consider the measurement date Current accounting rules under APB 25 require that the measurement date be the date when you first know the exercise price and the number of shares under the option In a traditional option both of these factors are known at the grant date Therefore the grant date is used as the measurement date However if either the number of shares or the exercise price can change or is variable, then the measurement date is postponed until these are known The implications of this will be discussed later in this chapter To adopt fully the expensing of options under FAS 123, it is required that the measurement date be the grant date The grant date is also the measurement date under the proposed new accounting rules The other factor to consider is the valuation method.

Processing a Change Suppose one of the companies in the customer table is Apple Computer. You may recall that in 2007 the company changed its name from Apple Computer, Inc. to Apple Inc. Imagine that products have been ordered by Apple, both before and after the name change. Figure 8-7 illustrates the two-step process that occurs when the name of the company changes. The top of the figure shows the row for Apple that was in place prior to the name change. The natural key for Apple is BB770. It has one row in the customer table, with a surrogate key value of 1011. The column company_name_current shows the name of the company as Apple Computer, Inc. There have been no changes as of yet, so company_ name_historic contains the same value. The lower half of Figure 8-7 shows what happens when the name of the company changes:

1. The first row shows the previously existing record, with surrogate key value 1011. The company_name_current column is updated with the new company name Apple Inc. This is the type 1 response. The company_name_historic value is untouched, since it is treated as type 2. 2. To process the type 2 change, a new row is added. It contains the new name Apple Inc. in both the company_name_current and company_name_historic columns. This new row is assigned a new surrogate key, 2822, which will be used for new rows in associated fact tables. This may appear convoluted, but it is no different from processing any table that contains both type 1 and type 2 attributes. The only difference is that both attributes happen to have the same source.

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