LITTLEFIELD CORP - FORM 10-Q - XML - IDEA: XBRL DOCUMENT - May 11, 2012

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EXCEL - IDEA: XBRL DOCUMENT - LITTLEFIELD CORPFinancial_Report.xls
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EX-32.1 - LITTLEFIELD CORPex32-1.htm
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v2.4.0.6
NOTE 6 - SHARE BASED PAYMENTS
 3 Months Ended
Mar. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]
NOTE 6 – SHARE BASED PAYMENTS.

The Company recorded approximately $30,000 and $25,000 in compensation expense in the three month periods ended March 31, 2012 and March 31, 2011, respectively, related to options issued under its stock-based incentive compensation plans.  This included expense related to both options issued in the current year and options issued in prior years for which the requisite service period for those options included the current year.  The fair value of these options was calculated using the Black-Scholes options pricing model.  There were 1,512,500 and 12,500 options issued during the three month periods ended March 31, 2012 and 2011, respectively. For options issued in 2012, the following assumptions were used: dividend yield of 0%, expected volatility of 78%, risk free interest rate of 3.5% and an expected life of 10 years.

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