1.   Because option grants have become so huge in recent years, changing the way companies account for them could put big pressure on earnings.

2.   For that reason, federal grants became available during the Cold War for scholars doing research in them.

3.   Such grants later became a lightning rod for criticism of the federal agency.

4.   The education grant has become an untaxed windfall for foreigners, augmenting their salaries substantially, American professionals say.