Are “Cashless Stock Splitting” and “Possible Future Cashful Stock Buy Back” to be treated as Expenses ?

Subject : Are “Cashless Stock Splitting” and “Possible Future Cashful Stock Buy Back” to be treated as Expenses ?

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Before Stock Splitting:

USD 1 per share and 1 million share outstanding.

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After Stock Splitting :

USD 0.50 per share and 2 millions share outstanding.

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We know that Stock Splitting is a non-cash operation resulting dilution in Share Outstanding number.

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And then after 3 years, the company has bought back 1 million unit of Stocks (USD 0.5 per share), totaling half a million dollar.

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In the broad sense :

The company has actually spent half a million dollar to buy back 1 million unit of stocks to return the Share Outstanding number back to the 1 million figure just as before the stock splitting.

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On the day of splitting, shall the company report in P/L :

Cashless Stock Splitting Expense = USD 0.5 million ?

Or

Possible Future Cashful Stock Buy Back Expense = USD 0.5 million ?

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What if the company has never bought back any Stock at all for the next 2 decades?

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2 questions here:

Are Cashless Stock Splitting an Expense to be reported in P/L ?

Are Cashful Stock Buy Back an Expense to be reported in P/L ?

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Now let's compare SBC (RSU) with Stock Splitting.

The SBC (RSU) and Stock Splitting characteristic are basically the same in :

Cashless operation

Share Outstanding Increased

EPS drops

Possible Future Stock Buy Back

Equivalent Share Dilution to everybody (Stock Splitting and SBC)

SBC Recipients gain new shares as reward, this is the only difference.

Kindly advice !

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Thanks