[link|http://www.theregister.co.uk/content/4/24068.html|Senators' stock options move could cost MS billions]

"Four US senators are proposing legislation that would stop companies using stock options to window-dress their earnings statements.
...
As we noted over a year ago, in fiscal 2000 Microsoft claimed $5.5 billion as a tax benefit against stock options, and if it had paid compensation as wages, keeping staffing at the same level would have cost it an extra $16 billion, thus resulting in the company chalking up a $7 billion loss."