USCPA考点解析：其他递延薪酬和福利

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Other Deferred Compensation and Benefits

Postemployment benefits are paid to former employees during the period after their employment and before their retirement.

满足四条件时，必须预提

Obligation is attributable to services already rendered；

Rights accumulate or vest；

Payment is probable；and

Amount can be reasonably estimated

Deferred Compensation Arrangements must be accounted for on an accrual basis.

Compensation for future absences are accrued in the year earned if above for conditions are met.

An employer is NOT required to accrue a liability for nonvesting accumulating rights to receive sick pay benefits. Because the amount can not be reasonably estimated.