All past service costs are expensed. The rationale for doing this is that OA) the costs relate to past services, so there is no justification for deferring their recognition to future periods. B) the costs relate to non-vested services, so there is no justification for deferring their recognition to future periods. OC) CRA will not allow the costs to be deferred. D) the costs are usually immaterial. un v

All past service costs are expensed. The rationale for doing this is that A) the costs relate to past services, so there is no justification for deferring their recognition to future periods. B) the costs relate to non-vested services, so there is no justification for deferring their recognition to future periods. C) CRA will not allow the costs to be deferred. D) the costs are usually immaterial