A company has a schedule for the 401K matching contributions. It is 100% after 6 years, 80% after 5 years, 60% after 4 years, 40% after 3 years, 20% after 2 years, and 0% after a years.

Here is the question, if a employee leave the company before the cotribution fully vested how the company record the non-vested contribution?

Is it reported as forfeit asset?