Sick pay benefits that are related to an employee's services already rendered, whose payment is probable and whose amount can reasonably be estimated, must be accrued and recognized as a current liability if the obligation relates to rights that I. II. III. IV. IV Accumulate No No Yes Yes Vest No Yes No Yes

Sick pay benefits that are related to an employee's services already rendered, whose payment is probable and whose amount can reasonably be estimated, must be accrued and recognized as a current liability if the obligation relates to rights that Accumulate I. No Vest No II. No Yes III. Yes No IV. Yes Yes IV III