# Restricted stock unit

> Restricted stock unit — 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.

Source: https://lopifi.com/glossary/restricted-stock-unit
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is 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 known as

- RSU

## Words this system refuses for it

- restricted stock (shares now)
- option

- **Category:** Equity & financing
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** restricted-stock, vesting