The Total Gain or Loss Due to a Curtailment Should

The total gain or loss due to a curtailment should be recognized:

A) when it is probable that a curtailment will occur and the effects are reasonably estimable, for either a gain or a loss.
B) immediately.
C) if a loss, when the employees terminate or the curtailment occurs.
D) if a gain, when it is probable that a curtailment will and the effects are reasonably estimable.