v3.25.2
Employee Share-based Incentives
 6 Months Ended
Jun. 30, 2025
Share-Based Payment Arrangement [Abstract]  
Employee Share-based Incentives Employee share-based incentives
Refer to Note 9 of JPMorganChase’s 2024 Form 10-K for a discussion of the accounting policies and other information relating to employee share-based incentives.
The Firm recognized the following noncash compensation expense related to its various employee share-based incentive plans in its Consolidated statements of income.
Three months ended June 30,Six months ended June 30,
(in millions)2025202420252024
Cost of prior grants of restricted stock units (“RSUs”), performance share units (“PSUs”) and stock appreciation rights (“SARs”) that are amortized over their applicable vesting periods$380 $430 $804 $865 
Accrual of estimated costs of share-based awards to be granted in future periods, predominantly those to full-career eligible employees579 514 1,208 1,017 
Total noncash compensation expense related to employee share-based incentive plans$959 $944 $2,012 $1,882 
In the first quarter of 2025, in connection with its annual incentive grant for the 2024 performance year, the Firm granted 12 million RSUs and 462 thousand PSUs with weighted-average grant date fair values of $259.74 per RSU and $261.10 per PSU.