Payments to possess bare leave when an employee retires otherwise terminates work are deductible around from fee
( i ) Whenever a low-Government organization uses the money basis out-of bookkeeping, the cost of exit try approved in the period the exit are removed and you will paid for.
( ii ) The latest accrual basis may be merely used for among those exit for which an accountability due to the fact outlined of the GAAP exists whenever the newest log off is actually made. When a low-Federal entity uses the new accrual basis off bookkeeping, allowable exit prices are the fresh reduced of your own count accumulated or financed. Weiterlesen