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Equity & financing

Restricted stock unit

In accounting, restricted stock unit means a promise to deliver shares (or their cash value) once vesting conditions are met. Nothing is bought; the shares' value is income when they are delivered. Common at later-stage companies, where an option's low strike no longer exists.

Also called RSU.

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Authority: 26 U.S.C. §83 (opens in a new tab). Sources

The lesson that teaches this

From the free founder back-office course, taught on one company's books, with exercises to work it yourself.

Cap tableEmployee stock options: ISOs, NSOs and RSUs › RSUsA promise of shares, not a right to buy them: RSUs, and why later-stage companies use them.3 min

What it is not called

Each of these means something else. Use one here and an accountant reading the product notices.

restricted stock (shares now)
option

Nearby in the catalog

No component names this concept outright. These sit in the same part of the system.

6Statements

2 of 2 builtFamily spec

CashFlowStatementOperating / investing / financing.
BalanceSheetAssets / liabilities / equity, with the balance check.

13Metrics & analysis

2 of 2 builtFamily spec

DriverModelThe inputs a forecast is built from, and what they produce.
NonGaapReconciliationEBITDA below net income, every adjustment named.

Terms this one depends on

Restricted stockShares bought or received outright but subject to a vesting schedule: if the holder leaves early, the company may repurchase the unvested shares on the agreement's terms. Taxed under §83 as it vests, unless an 83(b) election is filed within 30 days
VestingEarning equity over time, so a holder who leaves keeps only what has vested. The common schedule is four years with a one-year cliff: nothing for twelve months, a quarter on the first anniversary, then monthly to month 48

Also in Equity & financing

409A valuation
83(b) election
Acceleration
Accredited investorEquity & financingAccredited investorA person or entity Regulation D trusts to bear a private offering's risk — among others, an individual with more than $1,000,000 of net worth excluding the primary residence, or more than $200,000 of income ($300,000 joint) in each of the last two years with the same expected; a director or executive officer of the issuer; an entity with more than $5,000,000 of assets
Accumulated deficit
Anti-dilution protection
APIC
Blue sky laws
Cap table
Common stock
Conversion discount
Convertible note

Previous in Equity & financingKRestricted stockShares bought or received outright but subject to a vesting schedule: if the holder leaves early, the company may repurchase the unvested shares on the agreement's terms. Taxed under §83 as it vests, unless an 83(b) election is filed within 30 days JNext in Equity & financingRevenue-based financingCapital repaid as a fixed percentage of ongoing revenue until a set multiple of the amount advanced is returned. Non-dilutive; costly if revenue grows fast, slow to repay if it doesn't

Defined in Lexicon. This page is generated from that document, so the two can't disagree.

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