How are RSUs (Restricted Stock Units) treated in diluted share count?

How to answer

Each unvested RSU adds 1:1 to diluted share count — RSUs are NOT subject to the Treasury Stock Method because there are no exercise proceeds (employees don't pay anything). Vested RSUs are already counted in basic shares outstanding. Unvested RSUs are added directly to diluted share count for EPS calculations. Compare to options where TSM applies because employees pay an exercise price that the company can use to repurchase shares.

Key idea: Treat vested and unvested RSUs the same way in current dilution