Cheniere Energy, Inc. Annual report pursuant to Section 13 and 15(d)

The amount of share-based compensation recognized in 2022 and 2021 associated with liability awards includes incremental expense as a result of modifications made for certain employees to settle certain awards in cash in lieu of shares, resulting in a reclassification from equity awards to liability awards. During the years ended December 31, 2022 and 2021, we recognized $56 million and $18 million, respectively, in incremental expense as a result of the modifications.

- Definition

Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.

+ References

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-Publisher FASB
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Amount of cost capitalized for award under share-based payment arrangement.

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-Publisher FASB
-Name Accounting Standards Codification
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Amount of tax benefit for recognition of expense of award under share-based payment arrangement.

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The excess of the fair value of the modified award over the fair value of the award immediately before the modification.

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-Publisher FASB
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Amount of cost expensed and capitalized for award under share-based payment arrangement.

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-Name Accounting Standards Codification
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-SubTopic 10
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