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How should employers recognize employee benefit plans that do NOT accumulate? Employers do not need to recognize them. Recognize the liability and cost when the

How should employers recognize employee benefit plans that do NOT accumulate?
Employers do not need to recognize them.
Recognize the liability and cost when the event occurs to obligate the company to provide the benefit.
Recognize the liability and cost over the life of the employee.
Recognize the liability and cost over the length of service.
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