RSU and ESPP in calculating returns

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jden redden

I work for an employer that grants me RSUs every year, my question is: how do I calculate my returns for this equity.

For me, my acquisition cost for the RSU is $0, however, they have a Fair Market Value at vesting date, which is what I am taxed at. When calculating my returns (I have shares acquired by other means than RSU) should I include my RSUs with a purchase price of $0 or the FMV?

The same thing happens with my Employee Stock Purchase Program, which allows me half-yearly to purchase stock at a 15% discount of FMV. Should I calculate my returns off the FMV or 0.85*FMV?

I hope that makes sense. Can clarify if need be.