An employer's obligation relating to employees' rights to receive compensation for future absences is attributable to employees' services already rendered. If the payment of compensation is probable, and the amount of compensation can be reasonably estimated, compensation should be: A) Accrued if the obligation relates to rights that vest or accumulate O B) Accrued if the obligation relates to rights that do not vest or accumulate OC) Expensed when paid OD) Disclosed but not accrued if the obligation relates to rights that vest or accumulate