PENDING usually refers to either: 1. Not yet decided; or, 2. Being in continuance.
STOCK OPTION is a contractual right granted by a company to the named holder of the option the right to purchase the companys stock at a fixed price stated on the stock option within a specified period of time. If the stock option is not exercised within the specified period of time, then the contractual right lapses.
BOOK-TAX DIFFERENCE is pretax book income minus tax net income.
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