Costs to own unused leave whenever an employee retires or terminates work try deductible around off fee
( i ) Whenever a non-Government entity spends the money base out of accounting, the cost of log off is accepted in the period the get off is actually pulled and you can purchased.
( ii ) The accrual foundation are simply utilized for one of those leave whereby a responsibility once the discussed from the GAAP can be found when brand new log off is actually earned. (suite…)