Answer :
In order to avoid recording expense on an employee stock-purchase plan, the following criteria must be met 1. The plan must not require the employer to contribute any funds to the plan.
2. The employee must bear the entire cost of the purchase and any related administration costs.
3. The employee must be granted the option to purchase the employer's stock, but the employer must not be obligated to repurchase the stock at any point in the future.
4. The purchase price of the stock must not be less than the fair market value of the employer's stock at the time of purchase.
5. The employee should not be able to purchase more than a predetermined limit of shares.
6. The employee should only be able to purchase the stock through payroll deductions or other regular payments and not be able to borrow from the employer or any third party to finance the purchase.
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