In which of the following circumstances might a provision be recognized? a)On 13 December 20X9 the board of an entity decided to close down a division. The accounting date of the company is 31 December. Before 31 December 20X9 the decision was not communicated to any of those affected and no other steps were taken to implement the decision. b)The board agreed a detailed closure plan on 20 December 20X9 and details were given to customers and employees. c)A company is obliged to incur clean up costs for environmental damage (that has already been caused). d)A company intends to carry out future expenditure to operate in a particular way in the future.