USA How to account for the extension of stock option life

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My company has previously issued stock options to employees that had a life of 7 years. The options were valued using the black scholes model using the simplified method to calculate the term. Most of the options are fully vested but a few are not. The company has approved the extension of the length of the options to 10 years. My questions is how do I calculate the current year charge to the P&L for the vested options, and what do I do for the ones that are not fully vested?