On Tue, Feb 3, 2015 at 9:40 PM, Red Street <[email protected]> wrote:

>
> Areas for improvement:
>

If I read this right, you're essentially doing the same thing as what I
suggest except
1. holding your options with no cost basis.
2. holding unvested options in an asset account.

About (1), I forget the rules for taxation of options, but surely when they
are granted to you they have a cost associated with them. This could be the
cost basis you use instead of no cost basis.

About (2): It's unfortunate that these options will appear on your balance
sheet.


- as the OP pointed out above, there is no easy way to calculate the price
> of vested-but-unexercised, and unvested options
>

Why couldn't you have a script that parses your ledger, extracts the
options instruments, parses your commodity conversion to get the strike
prices and then spit out price entries from estimated vol/underlying values
gathered from the market?
Just plug in estimated numbers into this, you should get a coarse estimate:
http://en.wikipedia.org/wiki/Black%E2%80%93Scholes_model#Black-Scholes_formula



> - ORNG was purchased at $1.20 at exercise time. This is suboptimal because
> ledger, for example, would assume $1.20 was the market price of ORNG on
> that date, which is untrue. Is there a way to model things better using
> generic bookkeeping methods?
>

1.20 is the cost basis, not the market price. Why do you say it assumes
1.20 is the market price?

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