bargain element in stock option :股票认购权中的得利因素 
What is the Bargain Element?  The bargain element is the difference between the fair market value of the stock at the beginning of the offering period and the price that would have been paid for the stock if it were purchased at the beginning of the offering period, versus over a period of time.  This usually is the 15% discount the company offers.
Bargain elements are also understood to involve the difference between the stock option strike price and the market price of the corresponding underlying stock. The amount of this difference between the strike price and the market price is multiplied by the number of shares of the stock options that are actually purchased.