An accural periods expire cumulatively?

Hello,

In a monthly accrual system, unused accruals do not carry over at the end of the year.
Here’s the scenario: An employee’s balance increases with a fixed monthly accrual. After two years, the unused balance from the first year expires at the end of the year. Here’s an example scenario:
An employee who started work on January 1, 2024, earned 2 days of accrual each month, bringing their balance to 24 days as of December 31, 2024.
As of January 1, 2025, they continued to earn 2 days per month, and their balance increased by the end of the year—to 26 days, 28 days, and so on. By December 31, 2025, their balance reached 48 days.