PS Leave Accrual Process -Is PTO accrued by fiscal year or calendar year?

We are using Payroll North America, Leave Accrual Process to calculate PTO Balance. There seem to be confusion among employees about what their PTO Balance should be after 1/13/2023 (Pay End Date) Payroll Confirm.

For Payroll with Pay Period Begin Date: 12/17/2022, Pay End Date: 12/30/2022 and Check Date 01/05/2023 - hours Accrued should be accounted in 2022 or 2023?

Is PTO accrued by fiscal year or calendar year?