CareCloud, Inc. General form of registration statement for all companies including face-amount certificate companies

STOCK-BASED COMPENSATION (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2015

Dec. 31, 2014

The following table summarizes the components of share-based compensation expense for the three and six months ended June 30, 2015:


	Three Months Ended June 30, 2015		Six Months Ended June 30, 2015
Stock-based compensation included in the Condensed Consolidated Statement of Operations:
Direct operating costs	$	7,364	$	12,113
General and administrative		177,178		298,298
Research and development		12,592		13,847
Total stock-based compensation expense	$	197,134	$	324,258

The aggregate compensation cost for RSUs recorded under the 2014 Plan was $258,878 for the year ended December 31, 2014 and recorded as follows:


Stock-based compensation included in the Consolidated Statement of Operations:
Direct operating costs	$	5,090
General and administrative		253,788
Total stock-based compensation expense	$	258,878

The following table summarizes the RSU transactions under the 2014 Plan for the year ended December 31, 2014 and the six months ended June 30, 2015:


RSUs outstanding and unvested at January 1, 2014
RSUs granted	513,500
RSUs vested
RSUs forfeited	(31,250	)
RSUs outstanding and unvested at December 31, 2014	482,250
RSUs granted	221,600
RSUs vested	(72,500	)
RSUs forfeited	(90,475	)
RSUs outstanding and unvested at June 30, 2015	540,875

The following summarizes the RSU transactions under the 2014 Plan for the year ended December 31, 2014:


	Shares
RSUs outstanding and unvested at January 1, 2014
RSUs granted		513,500
RSUs vested
RSUs forfeited		(31,250	)
RSUs outstanding and unvested at December 31, 2014		482,250

The following summarizes the RSU activity during 2014 and the amount available for grant at December 31, 2014:


	Shares
Amount authorized under the 2014 Plan		1,351,000
RSUs issued on April 4, 2014		(217,500	)
RSUs issued on September 15, 2014		(171,000	)
RSUs issued during the fourth quarter, 2014 performance based		(125,000	)
RSUs forfeited during year		31,250
Amount available for grant at December 31, 2014		868,750