I can also carry over that same amount that max accrual to the next year. I currently have 20 days banked up.

At my previous employer PTO was use it or lose it each year. The total amount was deposited at the beginning of the year. The amount was based off years of service

0-4 years: 2 weeks
5-14 years: 3 weeks
15-19 years : 4 weeks
20-25: 5 weeks

We had chief engineers on one of my programs that would only work 4 days a week.

There were also a lot of employees from India who would spend all their vacation days in December plus the next year’s vacation at once combined with the 1-1.5 week’s of holiday shutdown from Christmas. I had one guy on my team who would do this and be gone for over two straight months.