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December month accrual carryover and expiry formula.

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Hi Experts,

We have one absence plan called Annual, here the repeating period is monthly, and the balance will be credited last day of every month and the carryover is 10days for employees and 0 for contractors.

Now we have a requirement, for contractors the carryover is '0' but December month balance (not utilized) should get carryover to next year January and should get expired on 31-Jan.

Can anyone please share any sample fast formula for this and advise.

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