Is the forecasted expense for short-term employee payments in the form of paid vacation recognized in the next period?
(1)In the case of cumulative paid vacation (paid vacation which is not used in the period earned and can be carried over to future periods), when an employee provide labor which increases the right to future paid vacation. (2)In the case of non-cumulative paid vacation (paid vacation for which rights are lost when not used in the period issued), when vacation is taken."