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."