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Fair Market Value (FMV)
The value at exercise of the shares obtained by exercising your options. Fair market value is specified in your employer's stock option plan and is used to determine the amount of gain that is treated as compensation for federal income tax purposes. Your stock option plan rules establish which of the following four methods your plan uses to determine fair market value:

• Prior Business Day's Close
• Average High and Low for the Day
• Real-time Price
• Today's Close

Fill or Kill
A time-in-force restriction that can be placed on the execution of a sell request. This restriction requires that the sell request is immediately completed in its entirety or canceled. Sell Requests with the fill or kill restriction: - must be for 101 shares or more - must be only placed during market hours - are good only for the current day - are not allowed for use with stop loss or stop limit sell requests. Note: Fill or kill is only used under very special circumstances. If you do not fully understand how to use fill or kill, talk to a Fidelity Stock Plan Services representative before placing this restriction of a sell request.

First In, First Out (FIFO)
Using FIFO, cost basis is calculated using the specific amount paid for shares. This method assumes that the first shares you sell are the first you bought. Fidelity Stock Plan Services uses FIFO when calculating your cost basis for individual stocks.