Cates Computing Systems develops and markets commercial software for personal computers and workstations. Three situations involving compensation for possible future absences of Cate's employees are described below:

Cates compensates employees at their regular pay rate for time absent for military leave, maternity leave, and jury time. Employees are allowed predetermined absence periods for each type of absence$.$ For your assigned situation, indicate the circumstances under which accrual of an expense and related liability is required. Be as thorough as possible