RSU

RSU is an acronym used to denote different concepts in different fields. In corporate finance, RSU stands for restricted stock unit, a form of compensation granted to employees. A grant represents a promise to issue company shares or their value after vesting conditions are met, commonly a time-based schedule or achievement of performance targets. RSUs differ from stock options in that they rarely involve an upfront purchase and generally convert to shares (or cash equivalent) when they vest. Tax treatment varies by jurisdiction and timing; in many systems, ordinary income tax applies at vesting, with subsequent gains or losses from share disposition treated as capital gains. Employers use RSUs to attract and retain staff and to align incentives with company performance. The specific terms, vesting periods, and settlement rules depend on the employer’s plan.

In transportation technology, RSU stands for road-side unit, a fixed wireless device installed along roadways to communicate with passing vehicles and other infrastructure. Road-side units typically use wireless standards such as DSRC or C-V2X to transmit safety messages, traffic information, and status data. They form part of an integrated network including central management systems, sensors, and vehicle terminals, enabling applications like collision avoidance alerts, traffic signal coordination, tolling, and incident management. The exact capabilities of an RSU depend on the deployment and regulatory environment.

As an acronym, RSU’s meaning is highly context-dependent, and other uses may exist in different industries.