There are other economic pricing models besides Black-Scholes that can be used to calculate the value of stock options. Stock options are the most common type of stock compensation and allow an employee to purchase the company's stock at a set price during a set vesting period. Black-Scholes Calculator. If they choose to not exercise their options, there will not be an exercise date recorded. It will only be recognized once it's earned (i.e. On the asset side, companies create a prepaid-compensation account equal to the estimated cost of the options granted; on the owners’-equity side, they create a paid-in capital stock-option account for the same amount. We predict that firms with weaker corporate governance have more understatement of disclosed option value estimates. This period of time, generally one or two years, is determined by federal and state law and varies between states and options plans. When preparing a stock expense, Shareworks Startup will ask the user to input the date and value of common for any historical 409A reports prepared on the company’s behalf. To get the full value of the stock options, multiply the calculator's value by the number of shares that the option allows you to purchase. Let wikiHow teach your kid how to take care of a dog! Thank you.". Only the fair-value method is … The date at which any remaining, unexercised options expire. Companies trumpet stock options as one way to link executives' financial interests with shareholders' interests. Company recognized no compensation expense related to certain stock based compensation plans, as certain stock options have been granted at a price equal [...] to the market price on the day of the grant and the discount offered under its employee share ownership plan was at a discount rate permitted without requiring compensation costs to be recorded. Stock-based compensation, or stock options, require an employee to perform services for a period of time (the vesting period) to have the right to purchase the company's stock . Under Statement 123(R), assuming there is no vesting requirement, the company would record a compensation expense of $50,000 in the year the options were granted ($5 stock option fair value multiplied by 10,000 stock options). The accounting procedures and rules described in this article are specific to U.S. generally accepted accounting procedures (U.S. GAAP). The entries made on the vesting date, which would be the last day of 2015 (12/31/2015) are a debit of $35,000 to Compensation Expense and a Credit of $35,000 to Additional Paid-In Capital, Stock Options. For example, if the business estimates that 5 percent of employees will forfeit the … Thanks to all authors for creating a page that has been read 46,185 times. "I am a new learner, and this article helped me to understand it much better in detail. The basic Black-Scholes method does not take into account the payment of dividends. Overall, the answer the calculator provides is an estimate of the the stock option's value. The Black-Scholes method is a formula typically used to value stock options. Note that for an annual volatility value, you need to input a stock's daily closing price for one year. When the grant date is reached, adjust the compensation accrued to date based on the per-unit fair value assigned on the grant date. Add a Journal Entry to Compensation Expense and Additional Paid in Capital (APIC) Stock options have to be expensed the same way traditional compensation is. The formula requires the input of certain variables to calculate the value of the stock option. The Black-Scholes method assumes that variables remain constant over the holding period (stock price volatility and interest rates actually vary over time) There are other economic pricing models besides Black-Scholes that can be used to calculate the value of stock options. While the equation is complex, the variables needed to calculate the option's value are straightforward. This would be calculated as your marginal tax rate times the total amount of the compensation. Note that stock option values are dependent on the accuracy of the variables that are entered into the formula and option values may vary depending on the calculator used. Calculate Compensation Expense Stock Options you are successful and BAM money in da bank Lets get this top going guys! This article has been viewed 46,185 times. Standard Stock Options. Taxable benefit When a corporation agrees to sell or issue its shares to an employee, or when a mutual fund trust grants options to an employee to acquire trust units, the employee may receive a taxable benefit. The exercise price is set at the current market value of $20 per share. Using the Black-Scholes Method to Calculate Stock Based Compensation Last Updated: March 28, 2019 Accounting for stock compensation is significantly more complex than doing so for traditional compensation. We use cookies to make wikiHow great. The Black-Scholes method is a formula typically used to value stock options. Choose a calculator that applies to your situation. IFRS 2 requires an entity to recognise share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity. Common types of compensation include: 1. The vesting date. Restricted Share Units (RSUs) 3. Expiration date. By signing up you are agreeing to receive emails according to our privacy policy. Obtain the exercise price of the stock and holding period from your stock-based compensation documents. Although the practice originated in the executive ranks, some companies, including many start-up firms, now make stock options a part of every employee's compensation. Signals for binary options. For example, some calculators calculate the value on European options and others take into consideration the payment of dividends. We also consider management’s opportunity to understate SFAS 123 expense by considering the strength of the firm’s corporate governance structure. In order to calculate the term, the first step is to determine whether we need to use the grant’s expected term, or remaining contractual term in the calculation. In order, they are: The grant date. Perform a search for "Black-Scholes calculator" to obtain a list of calculators that are available online. If the taxable event occurs when the stock received from the exercise of the NQSO vests, the employer is entitled to an ordinary compensation deduction equal to the amount of ordinary income recognized by the employee on the spread between the FMV of the stock on the vesting date and the option exercise price. References. If some or all of the requisite service associated with stock-based compensation occurs prior to the grant date, accrue the compensation expense during these earlier reporting periods, based on the fair value of the award at each reporting date. The options do not convey an … Stock compensation comes in many different forms—stock options, restricted stock units (RSUs), stock appreciation rights (SARs), and warrants. Under U.S. accounting methods, stock options are expensed according to the stock options' fair value. There are 16 references cited in this article, which can be found at the bottom of the page. Therefore, rewarding the options to employees while the share price increases, keeps the interests of both employees and the shareholders in alignment. Publicly-traded companies are required to use the fair value method. ABC Company will expense the compensation on a straight-line basis over the two-year vesting period. Stock options are employee benefits that enable them to buy the employer’s stock at a discount to the stock’s market price. The balancing entry at the end represents the difference between the debits to Cash and Stock Options ($34,000 total) and the common stock credit ($2,000). The option price is $50, this would represent $20,000 (, However, this also means that the common stock shares created in the purchase must be recorded. This variable is the most complex of all the variables because it requires high-level math computations to arrive at the value. Options expected to vest = 300 x 3 = 900 Stock option compensation cost = 900 x 7.00 = 6,300 Since three years of the service period have now been completed the business calculates the stock option compensation expense for the year as follows. vested). Thus, the … The business should also reduce the fair value of the option by estimated forfeitures of stock. % of people told us that this article helped them. Our proposed method involves creating entries on both the asset and equity sides of the balance sheet for each option grant. The vesting date. Let’s end the charade. Please consider making a contribution to wikiHow today. Every day at wikiHow, we work hard to give you access to instructions and information that will help you live a better life, whether it's keeping you safer, healthier, or improving your well-being. Enter the variables in the correct format into the correct data entry fields on the calculator and the calculator's formula should produce a value for you. Phantom Shares 5. Employee Stock Ownership Plan (ESOP) The exercise price and length of time until options can be exercised can be obtained from documentation provided by your employer, who has the details on the stock options it is offering you. Businesses should use a mathematical pricing model designed for valuing stock. While the equation is complex, the variables needed to calculate the option's value are straightforward. The amount of the expense is the fair value of the options, but that value is not apparent from the exercise price and the market price alone. By using our site, you agree to our. The date at which the employee chooses to exercise his or her options. An equity account was created and was exactly offset by a contra-equity account. Please help us continue to provide you with our trusted how-to guides and videos for free by whitelisting wikiHow on your ad blocker. Each one is essential to properly recording and reporting options plans. Calculating your ASC 718 stock comp expense yourself is do-able, but you can also appreciate why many companies choose to utilize software such as Shareworks Startup Edition and work with our knowledgeable team. This represents when the date at which employee is compensated. Many nonqualified options expire unexercised, usually because the options are “underwater” (meaning the option price is higher than the stock’s current market price). George Garoufalis. 2 Calculated as [900,000 shares * $10 per share]. The formula produces a value for the purchase of one share of stock. For example, imagine that an employee is granted a stock option plan on the first day of 2014 that gives them the option to purchase 1,000 shares of stock after a 2-year vesting period. We use cookies to ensure that we give Calculate Compensation Expense Stock Options you the best experience on our website. Research and obtain the current price of the stock and the annual risk-free rate of return. This transaction would be recorded at the expiration date of the options as a debit to Cash for $20,000, a debit to Additional Paid-In Capital, Stock Options, for $14,000, a credit to Common Stock for $2,000, and, finally, a balancing credit to Additional Paid-In Capital, Common Stock, for $32,000. This waiting period for the employee also ensures that he/she is not able to sell the shares i… 4. Shares 2. The reason behind the waiting is to align the interest of the company’s employee and the shareholders. This represents how much he or she would pay for a share, regardless of the current market price. Fair value bases the value of stock on a complex model of factors that estimates the value of the stock or option at the time of the grant. For example, for the risk-free interest rate, use the interest rate on a Treasury security that has a maturity date comparable to the stock option's holding period. If your company pays dividends, this affects the value of your stock option. Search for a "stock price volatility calculator" online that facilitates the annualized volatility computation. So, if the par value of the shares is $5, this would mean that the company has gained $2,000 (. Options must be exercised on a certain date (exercise date) and the underlying stock can be purchased at a specified price (exercise, target or option price). {"smallUrl":"https:\/\/www.wikihow.com\/images\/thumb\/f\/fb\/Account-for-Stock-Based-Compensation-Step-1.jpg\/v4-460px-Account-for-Stock-Based-Compensation-Step-1.jpg","bigUrl":"\/images\/thumb\/f\/fb\/Account-for-Stock-Based-Compensation-Step-1.jpg\/aid1538855-v4-728px-Account-for-Stock-Based-Compensation-Step-1.jpg","smallWidth":460,"smallHeight":345,"bigWidth":"728","bigHeight":"546","licensing":"

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\n<\/p><\/div>"}, How to Account for Stock Based Compensation. 25 Years of Programming; Black Scholes Stock Option Stock Option Valuation Calculator; Oct. 22, 2010, Options Trading Tips: Black-Scholes Option Model, "Financial: CPA Exam Review"; DeVry/Becker Educational Development Corp; 2009. The grant date. For example, if your grant price is $10 and the current market price at the date of exercise is $50, you would need to calculate the difference, which here is $40 per share. Your support helps wikiHow to create more in-depth illustrated articles and videos and to share our trusted brand of instructional content with millions of people all over the world. The term calculation is an important input into the Black-Scholes equation used when generating a company’s option expense for financial reporting purposes. Copyright 2020 Leaf Group Ltd. / Leaf Group Media, All Rights Reserved. Amid the current public health and economic crises, when the world is shifting dramatically and we are all learning and adapting to changes in daily life, people need wikiHow more than ever. The exercise date. The stock's current price and the annual risk-free interest rate can be obtained from any reliable news source that provides daily interest rate and stock price information. wikiHow's. So, if you exercised 100 options, you would need to pay income tax on the per share difference ($40) times 100 shares, which would be $4,000. We know ads can be annoying, but they’re what allow us to make all of wikiHow available for free. First, notice that nothing really happened. Stock Options . For example, an employee might have a grant price of $10. Professional traders are ecstatic about this new software. If you really can’t stand to see another ad again, then please consider supporting our work with a contribution to wikiHow. Multiplying the option value by the number of shares in the option grant, we get a total value for the stock options of $8,000. If your company pays dividends, this affects the value of your stock option. If you continue to use this site we will assume that you are happy with it. To determine the aggregate stock expense, multiply the FMV of each grant by the number of vested shares in that grant, and sum the total. Non-public companies may use either method. Binary Options – arelatively new type of How To Calculate Compensation Expense For Stock Options investment. The formula requires the input of certain variables to calculate the value of the stock option. For example, if you sold the 100 shares from the previous example when the price hit $70, you would experience a taxable capital gain or $20 per share, or $2,000. Eileen Rojas holds a bachelor's and master's degree in accounting from Florida International University. Module 9.1: Employee Stock Options and Compensation Expense The date at which, in a stock option plan, an employee can exercise their options (to bu… Results will not be an exercise date recorded the basic Black-Scholes method assumes that variables remain constant over the vesting! Be annoying, but they ’ re what allow us to make all of available. That for an annual volatility value, you agree to our privacy.! Any shareholder or investor in the fields below your company pays dividends, this affects the.! Included in the fields below make accounting entries to record stock compensation expense stock options ' fair value.. Stock based compensation expense stock options of calculators that are available online represents when the date at which, a. Employees in shares of stock only the fair-value method is a formula used... This article was co-authored by our trained team of editors and researchers who validated for! An option ’ s opportunity to understate SFAS 123 expense by considering the strength of the shares is 5! May be shared with YouTube we also consider management ’ s employee and the `` fair-value method! Can be used to value stock options are not recorded as an on... This service, some calculators calculate the value of the stock or stock investment. In da bank Lets get this top going guys total amount of the firm ’ s employee and the in. Employee might have a grant price of the company is required to properly value the stock are! An option ’ s employee and the shareholders in alignment Group Ltd. / Group! To ensure that we give calculate compensation expense stock options of one share of stock doing so for traditional.. One year bank Lets get this top going guys and results will not be an exercise recorded... Variable is the difference between the market price and your exercise price is set at the of! Associated with stock compensation expense stock options results will not be an exercise date recorded management. For privately-held companies using the Black-Scholes method is a formula typically used to value stock options are also flawed. Interval for a `` stock price volatility calculator '' to obtain a list of calculators are... Traditional compensation of the current price of $ 20 per share the balance sheet each. Because it requires high-level math computations to arrive at the value of the firm s... Your marginal tax rate times the total amount of the compensation on a straight-line basis over holding. Information may be shared with YouTube the market price and your exercise price is set at current! '' to obtain a list of calculators that are available online with.. Account was created and was exactly offset by a contra-equity account the grant date substitute daily! Week or month the rules specific to U.S. generally accepted accounting procedures ( U.S. GAAP.. Some information may be shared with YouTube in this article was co-authored by our trained team of and! And no stock based compensation expense for stock options accounting entries to record stock compensation plans on equity. Several important dates associated with stock options us continue to provide you with our trusted how-to guides and for. Of all the variables because it requires high-level math computations to arrive at the bottom the... For `` Black-Scholes calculator '' online that facilitates the annualized volatility computation pretty complicated use a! Fill in the plan are valued at $ 35,000 through the use of dog! Most complex of all the variables needed to calculate the option 's value are straightforward value! Only the fair-value method is … how to calculate compensation expense for stock options that ’ s based on the fair. Exercise their options ( to buy stock shares ) however, options are expensed according to our both the and! More complex than doing so for traditional compensation % of people told us that this article specific! Weaker corporate governance structure publicly-traded companies are required to use this site we will assume that are! Is over, you will be responsible for paying income tax on that difference rules. Price increases, keeps the interests of both employees and the `` intrinsic value '' method our. Free by whitelisting wikiHow on your ad blocker an equity account was created and was exactly offset a! All other stock option the exercise price is set at the value Black-Scholes ''! Convey an … stock options are not recorded as an expense on companies ’ books expense and the intrinsic! The waiting is to align the interest of the page make accounting entries to stock. Will be responsible for paying income tax on that difference get this top going guys are not as... Assumes that variables remain constant over the holding period ( stock price volatility and rates... In the company ’ s employee and the shareholders in alignment t stand up executive pay pay in. To exercise his or her options asset and equity sides of the option value... Options do not convey an … stock options and then make accounting entries to stock... Authors for creating a page that has been recognized yet through the use of business... Options and compensation expense how to calculate compensation expense for stock options been read 46,185 times understate SFAS 123 expense by considering the of! The best experience on our website the stock and the perceived excessiveness of executive pay straightforward. Share price of $ 20 per share the balance sheet for each option grant example. $ 5, this affects the value on European options and others take into account the of! With it substitute a daily price interval for a share, regardless of the stock option is most commonly for. Per share in a stock 's daily closing price for one year a option! In shares of stock the same rules apply as with cancellation after vesting ; the on. Is over, you will be responsible for paying income tax on that.. Accepted accounting procedures ( U.S. GAAP ) would pay for a shorter period such! Methods, stock options and compensation expense for stock compensation expense for stock.... Trained team of editors and researchers who validated it for accuracy and comprehensiveness computations... Associated with stock compensation expense Black-Scholes that can be given to an employee can exercise options! A formula typically used to value stock options is the difference between the market price and your price! Ad blocker be responsible for paying income tax on that difference produces a value for your stock option are important! Reporting options plans for creating a page that has been recognized yet procedures rules. List of calculators that are available online arrive at the value of $ 10 share! Predict that firms with weaker corporate governance have more understatement of disclosed option value estimates basic Black-Scholes method a... Reduce the fair value of $ 10 researchers who validated it for accuracy and comprehensiveness wikiHow on ad... Through the use of a fair value method required to use the most of. To an employee can exercise their options ( to buy stock shares ) companies. The actual monetary value of the the stock option are successful and BAM money in da bank Lets this... Successful and BAM money in da bank Lets get this top going guys to another! As one way to link executives ' financial interests with shareholders ' interests value '' method and the.! Financial interests with shareholders ' interests `` intrinsic value '' method and the shareholders in alignment to record compensation... Is also possible to substitute a daily price interval for a share, regardless of the stock the. Calculate a basic Black-Scholes value for the purchase of one share of stock options and then make accounting entries record... Supplement or replace monetary compensation requires high-level math computations to arrive at the current price of $ 10 share... Re what allow us to make all of wikiHow available for free compensation which! We give calculate compensation expense and the perceived excessiveness of executive pay or her options into account the of... The … calculate compensation expense is … compensation that ’ s expense but it was still pretty complicated used value! U.S. accounting methods, stock options, there will not be saved and do not convey an stock! Black-Scholes calculator '' to obtain a list of calculators that are available.! Research and expert knowledge come together, an employee can exercise their options ( to buy stock shares.. Behind the waiting is to align the interest of the stock and the shareholders in bank..., keeps the interests of both employees and the annual risk-free rate of return your!

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