For restricted stock units (RSUs) — the standard tech-company employee equity — the grant-date fair value is just the stock price. No volatility, no risk-free rate, no Black-Scholes. The only complexity is the per-period expense recognition over the vesting schedule, and an optional discount for post-vesting trading restrictions (a DLOM-style adjustment). This tool produces the full expense recognition schedule, period by period, that the auditor will trace.
If the award is subject to post-vesting trading restrictions beyond ordinary lockup (e.g., a multi-year hold period imposed by board policy), ASC 718 permits a discount to grant-date fair value. Typical range: 5-25% depending on the restriction term.