Assertion (A): Expenditures on recruitment, training, and development are treated as investments in Human Resource Accounting.
Reason (R): The benefits of such expenditures accrue over time rather than being instantaneous.
1
Both A and R are true and R is the correct explanation of A.
2
Both A and R are true, but R is not the correct explanation of A.
3
A is true, but R is false.
4
A is false, but R is true.