As a result, the amounts paid to employees holding these types of performance-based awards will be treated as ordinary income, as opposed to capital gains, when and if they receive any cash for their units. The foregoing is a very basic overview of equity awards and equity-based compensation. The tax, accounting and securities laws issues that are involved with each of these programs are complex and intricate.
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Endianness refers to how hexadecimal data is ordered in machine language, the simplest, most understandable code that a computer can use. In computer coding, certain numbers, usually two bytes long (1 byte = 8 bits) that are called words, can be written or input in two ways: little-endian and big-endian. It depends on the data format and the way the computer reads the data.