Accounting treatment for accumulating non-vesting sick leave is:

Select one:

a. Expense the entitlement as it accumulates over the reporting period as an on-cost.

b. 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.

c. Recognise as a liability the accumulated entitlement as at reporting date.

d. None of the given options