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Vacation Pay
9 Months Ended
Sep. 30, 2011
Vacation Pay [Abstract] 
Vacation Pay

15. VACATION PAY

The accrual for unutilized leave balance is based on the available leave balance owed to the employees at period end. The leave balance eligible for carry-forward is valued at gross compensation rates and is eligible for payment at basic compensation rates.

The gross charge for unutilized earned leave was $1.8 million and $1.4 million for the three months ended September 30, 2011 and 2010, respectively, and $6.2 million and $4.5 million for the nine months ended September 30, 2011 and 2010, respectively.

The amounts accrued for unutilized earned leave are $17.5 million and $14.64 million as of September 30, 2011 and December 31, 2010, respectively, and are included within 'Accrued payroll and related costs'.