How much bonus expense do you accrue EACH YEAR when company grants a retention bonus payable 50% in year 1 and 50% in year 2 with clawback provisions? The question really centers around whether you accrue 50% of the year 2 bonus in year 1 thereby effectively making year 1 accrual 75% and year 2 25%. If you have any GAAP literature that supports this please let me know as well. Thank you.