Opponents of expensing:

Information Technology Association of America

TechNet
TechNet strongly opposes mandatory expensing of employee stock options.

Sen. Barbara Boxer (D-Calif.):
“Statement On Today's Federal Accounting Standards Board Decision On Stock Options”

Sen. John Ensign (R-Nev.):
“Ensign, Boxer Introduce Stock Option Bill”

Sen. Mike Enzi (R-Wyo.):
“Enzi leads stock option debate”