Rose Ltd provides 1 week (5days) of accumulating non-vesting leave foe each year of sevice. Sick leave is paid at the base pay rate, which does not include commissions, bonuses and overtime. The proportion of accumulated sick leave that will be taken is estimated for each category of employee due to differences in staff turnover rates. The following summary data is derived from Rose Ltd's payroll records for the year ended 30 June 2013