Disclosure Of Compensation Related Costs, Share-Based Payments [Text Block] | 11. Stock Options and Award Programs The Company’s stock incentive plan is administered by the Compensation Committee and authorizes the grant or award of incentive stock options, non-qualified stock options, restricted stock awards, stock appreciation rights, dividend equivalent rights, performance unit awards and phantom shares. The Company issues new shares of common stock upon the exercise of stock options. Any shares associated with forfeited awards are added back to the number of shares to be granted under the stock incentive plan. The Company has issued restricted stock awards and non-qualified stock option awards as described below. Restricted Stock Awards On November 18, 2010, the Company’s Compensation Committee granted Steve L. Komar and James T. McCubbin each an award of 250,000 185,900 2.2 Stock Option Awards There were no stock options granted during the three month period ended September 30, 2015. The Company granted 180,000 Restricted Stock Stock Options Grant Weighted Date Average NON-VESTED AWARDS Shares Fair Value Shares Exercise Price (Unaudited) Non-vested balances, January 1, 2015 500,000 $ 1.22 1,340,838 $ 0.57 Granted - 180,000 $ 0.70 Cancelled - (250,000) $ 0.39 Vested - (416,666) $ 0.27 Non-vested balances, September 30, 2015 500,000 $ 1.22 854,172 $ 0.80 Restricted Stock Stock Options Grant Weighted Date Average OUTSTANDING AND EXERCISABLE AWARDS Shares Fair Value Shares Exercise Price (Unaudited) Awards outstanding, January 1, 2015 - 2,791,601 $ 0.83 Granted - 180,000 $ 1.45 Canceled - (250,000) $ 0.74 Exercised - (863,933) $ 0.81 Awards outstanding, September 30, 2015 - 1,857,668 $ 0.91 Awards vested and expected to vest, September 30, 2015 - 1,857,668 $ 0.91 Awards outstanding and exercisable, September 30, 2015 - 1,003,496 $ 0.67 Restricted Stock Stock Options Grant Weighted Date Average NON-VESTED AWARDS Shares Fair Value Shares Exercise Price (Unaudited) Non-vested balances, January 1, 2014 500,000 $ 1.22 1,900,000 $ 0.36 Granted - 360,000 $ 1.03 Vested - (900,412) $ 0.32 Non-vested balances, September 30, 2014 500,000 $ 1.22 1,359,588 $ 0.57 Restricted Stock Stock Options Grant Weighted Date Average OUTSTANDING AND EXERCISABLE AWARDS Shares Fair Value Shares Exercise Price (Unaudited) Awards outstanding, January 1, 2014 - 3,336,500 $ 0.72 Granted - 360,000 $ 1.45 Canceled - (122,500) $ 0.79 Exercised - (459,999) $ 0.61 Awards outstanding, September 30, 2014 - 3,114,001 $ 0.82 Awards vested and expected to vest, September 30, 2014 - 3,114,001 $ 0.82 Awards outstanding and exercisable, September 30, 2014 - 1,754,413 $ 0.76 Vested and Outstanding Expected to and Outstanding Vest Exercisable (Unaudited) Weighted-average remaining contractual life (in years) 3.6 3.6 3.3 Aggregate intrinsic value $ 350,267 $ 350,267 $ 283,099 Aggregate intrinsic value represents total pretax intrinsic value (the difference between WidePoint’s closing stock price on September 30, 2015 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on September 30, 2015. The intrinsic value will change based on the fair market value of WidePoint’s stock. The total intrinsic value of options exercised during the nine months ended September 30, 2015 and 2014 were approximately $ 713,400 2.8 Share-based compensation (including restricted stock awards) represents both stock options based expense and stock grant expense. For the three and nine month periods ended September 30, 2015 and 2014, the Company recognized share-based compensation expense of approximately $ 89,200 70,400 208,100 237,100 250,000 At September 30, 2015, the Company had approximately $ 335,900 1.4 |