Duke University, a U.S. university, provides tuition support for up to eight semesters of undergraduate education for up to two children of faculty and staff of the university. To qualify for this tuition benefit, the faculty or staff member must have at least seven contiguous years of full-time service and be a full-time employee when the benefits are received. Duke estimates that this tuition benefit helps retain and attract employees. How should Duke treat its expenditures on tuition benefits each year?