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P 500 and NASDAQ 100 Earnings, Bear Stearns Equity Research publication, March 21, 2005. 10 The Bear Stearns study looks at the effect of forcing option expensing on all companies and comes up with a 5 drop in net income at S P 500 companies and 22 at technology companies. However, it also notes that some companies had already switched to expensing options in 2003. The numbers we report include the option expenses at those companies as well and are thus larger. 19 The effect was greatest at technology companies, where the cumulative cost of MCP, Microsoft Specialist it exam sharebased compensation would MCP, Microsoft Specialist have amounted to 15.43 Microsoft Certification billion in 2004, representing 32 of the unadjusted net income prior to expensing share based compensation of 48.53 billion. Dilution Effect While option grants in the current year reduce earnings for the year, the value of equity per share in a company is weighed down by the cumulative effect of options that have been granted over time that are sti.

Exam CodeExam NameVendorCertifications
70-532 Developing Microsoft Azure Solutions Microsoft MCP, Microsoft Specialist
70-533 Implementing Microsoft Azure Infrastructure Solutions Microsoft MCP, Microsoft Specialist
74-697 OEM Preinstallation Microsoft MCP, Microsoft Specialist