NIKE INC | 2013 | FY | 3


The following table summarizes the Company’s total stock-based compensation expense recognized in selling and administrative expense: 
 
 
Year Ended May 31,
(In millions)
 
2013
 
2012
 
2011
Stock options(1)
 
$
123

 
$
96

 
$
77

ESPPs
 
19

 
16

 
14

Restricted stock
 
32

 
18

 
14

TOTAL STOCK-BASED COMPENSATION EXPENSE
 
$
174

 
$
130

 
$
105

(1)
Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option expense is recorded for employees eligible for accelerated stock option vesting upon retirement. Accelerated stock option expense for years ended May 31, 2013, 2012, and 2011 was $22 million, $17 million, and $12 million, respectively.

us-gaap:ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock