The Appropriate Accounting Treatment for Accumulating Non-Vesting Sick Leave Is

The appropriate accounting treatment for accumulating non-vesting sick leave is to:

A) recognise as a liability that part of the entitlement that has accumulated through past service and is expected to be taken if it can be reliably measured.
B) expense payments as they are made to a 'wages and salaries' account because the entitlement does not vest with the employee.
C) recognise as a liability the accumulated entitlement as at reporting date.
D) expense the entitlement as it accumulates over the reporting period as an on-cost.