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M Corp. has an employee benefit plan for compensated absences that gives each em

ID: 2502091 • Letter: M

Question

M Corp. has an employee benefit plan for compensated absences that gives each employee 15 paid vacation days. Vacation days can be carried over indefinitely. Employees can elect to receive payment in lieu of vacation days. At December 31, 2013, M's unadjusted balance of liability for compensated absences was $27,000. M estimated that there were 200 total vacation days available at December 31, 2013. M's employees earn an average of $135 per day. In its December 31, 2013, balance sheet, what amount of liability for compensated absences is M required to report?A $202,500 B$27,000 C$405,000 $0

Explanation / Answer

Option B is correct =$27000

Acc.to statement no 16, liability for compensated absence should be measured at balance sheet date for those employees who are currently eligible to receive termination payment as well as other employees who are expected to become eligible in the future to receive such payments.