From an accounting perspective of AASB 138, expenditure on development under intangible asset category is: Select one: O a. Capitalized as an intangible asset. O b. Regarded as a contingent asset and not capitalized. O c. Expensed as incurred. d. Recognized directly as a part of equity. With regard to employee benefits, on-costs can be described as: Select one: O a. The additional monies owed to an employee for working overtime or on public holidays O b. The costs incurred by the employer that will be received by the employee once they move on O c. Additional costs borne by the employer such as payroll tax and workers compensation insurance O d. The extra costs incurred by the employer not directly received by the employee such as providing ergonomic equipment or an up-to-date computer