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On New Zealand
Most sailors have lots and lots of leave accrued due to the operational tempo over the last few years. They just can't take leave because they are so short of skilled workers.
This accrued leave is a contingent liability on Navy's balance sheet. Leave owing is a cost to Navy. It just sits there slowly smoldering away and growing each month. Each month the liability gets larger.
By making sailors take leave the balance sheet is improved AND the Navy can show what a family-friendly employer they are.
So family-friendly in fact that they lose 11% of their people each year.