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Turning now to some disclosure issues - in Section M of SAB 107 the staff acknowledged that the adoption of Statement 123R may result in significant differences in the financial statements for periods before and after the adoption . For example , an aviation maintenance technician must be actively working under FAR Part 65 , an avionics technician must be actively employed by a Part 145 Repair Station , and a Certificated Flight Instructor must be working as an aviation educator under Part 61 or Part 141 . We engaged only once while I was there , and it was twenty-three or twenty-four days after her last menstruation . SAB 107 expresses the staff 's view that , holding other factors constant , the current implied volatility of a traded option with a term of one-year or more would typically not be significantly different from the implied volatility that would be derived from a traded option with a longer term . However for those that are not , Section E of SAB 107 clarifies that registrants should evaluate whether the terms of the award result in the need to classify an amount outside of permanent equity in accordance with ASR 268 . SAB 107 states the staff 's belief that more detailed information about employee exercise behavior will , over time , become available . I noted that according to the FAA 's Administrator 's Fact Book10 , in 2004 , there were 145 near midair collisions , 2,628 pilot deviations , 1,216 operational errors , 263 vehicle pedestrian deviations , 882 surface incidents , and 310 runway incursions . Before I jump into the detailed valuation discussion , I would like to share a personal observation regarding one part of the process that led to the issuance of SAB 107 . In addition , tours of the magnificent Air Academy Lodge , which opened in 1998 , showcase this unparalleled resource for schools , clubs , churches , businesses and others to enjoy for their own programs .