According to the Former Australian Guidance Section of AASB 119

According to the former Australian guidance section of AASB 119 what are the categories of long-service leave entitlements and how should they be accounted for?

A) Categories-vesting and non-vesting accounting treatment: vesting entitlements should be treated as a liability and expense of the period in which they are accumulated, while non-vesting entitlements should not be recognised until they vest.
B) Categories-unconditional, conditional and pre-conditional accounting treatment: unconditional entitlements should be recognised as an expense and a liability as there is a commitment to a future cash outflow, whereas conditional and pre-conditional entitlements do not meet the AASB Framework requirements for recognition.
C) Categories-defined benefit and defined contribution accounting treatment: defined benefit entitlements should be treated as a liability and expense of the period in which they are accumulated, while defined contribution entitlements should not be recognised until they are actually taken by the employee.
D) Categories-pre-conditional, conditional and unconditional accounting treatment: to the extent that entitlements accumulated in a period in any of the three categories are expected to result in future cash outflows for the reporting entity, they should be treated as expenses.