Final answer:
Special leave accrual is designed to support employees, particularly in the military or government, who cannot take leave due to work demands by allowing them to carry over more leave into the future.
Step-by-step explanation:
The intent of special leave accrual is to benefit employees who are unable to use their earned leave due to the demands of their work resulting in excessive service obligations. This provision allows such employees to carry over a larger amount of unused leave into future years instead of losing it. Special leave accrual is especially pertinent for military personnel and other government employees who often have periods of intense workloads that may preclude them from taking leave. By enabling them to accrue this leave, organizations seek to offer some reprieve and compensation for their extensive work during critical periods or emergencies.