WSJ free article – CEO Compensation Scorecard: “…starting with this year’s proxies, the SEC has changed how companies report pay. For companies whose fiscal year ended after Dec. 15, 2006, the SEC now mandates a table that includes salary, bonus, the accounting cost of stock and stock-option awards, incentive-plan payments, change in pension value and deferred-compensation earnings, and all other compensation — typically perquisites. It also includes, for the first time, a “total compensation” column, which attempts to make pay across companies more comparable.”