The last quarter of 2005 will be the last set of reports where stock options will not have to be counted as an expense on company’s balance sheets but so far the accounting change has not hurt the tech sector, which gives more options than other sector, reports USA Today.

A report from Deloitte Consulting says 75 percent of firms say they have cut back on options but big firms are continuing to use stock options as incentives for key personnel despite the hit to the bottom line. The market has already discounted the impact of options, one expert tells the paper.

In any case, truth in accounting, which is all this is, can’t really be a bad thing.