Accrued vacation must be carried on the books of a company as a liability until the vacation is taken. So you have two weeks vacation a year, you work a year w

Accrued vacation must be carried on the books of a company as a liability until the vacation is taken. So you have two weeks vacation a year, you work a year without taking any vacation, the company has actually paid for 54 weeks for their accounting. Also, in many American states, accrued vacation must be paid out when you leave the job. So it's not just an imaginary liability.