The difference between the strike price and the market price of the shares at the time the option is exercised is the employee's gain in the value of the shares. (inc.com)
The portion of the offering price of shares of most open - end investment companies (mutual funds) which covers sales commissions and all other costs of distribution. (hsbc.ca)
With the Single Category method, you add up the purchase prices of all your shares and divide by the total. (fool.com)