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  1. Compensation to employees: Paid absences
  2.  
  3. From ______________.
  4. Are employees compensated for specified absence?
  5.     (yes) Does compensation vest?
  6.         (yes)
  7.         -criteria
  8.         Criteria for accrual met except amount not reasonably estimable?
  9.             (yes) Liability not accrued because amount not reasonably estimable.
  10.         (no)  Does compensation accumulate?
  11.             (no) >to
  12.             (yes) Absence related to illness?
  13.                 (no) >criteria
  14. -to
  15. To _________.
  16.  
  17.