Carvin SA has carried forward accumulating paid leave to the following year. The cost the entity expects to bear for the carried-forward days is 58,400 for the workshop, 21,300 for the offices and 15,800 for logistics. Two other amounts appear in the file: 7,200, the cost of non-accumulating sick leave taken in December and already expensed, and 4,100, the cost of days earned that expire on 31 December with no carry-forward possible (case data). Calculate the liability to recognise at the reporting date for accumulating absences.
- Expected cost of carried-forward days, workshop
- 58,400
- Expected cost of carried-forward days, offices
- 21,300
- Expected cost of carried-forward days, logistics
- 15,800
- Non-accumulating sick leave taken in December (already expensed)
- 7,200
- Days earned that expire with no carry-forward
- 4,100