Because of the similarity between deferrals and their corresponding accruals, they are commonly conflated. Per diem clauses may be used in contracts to specify penalty accruals. This requires accruals for short-term compensated absences such as vacation (holiday) pay (IAS19.11). The SIS is reportedly funding the acquisition through a mix of debt and internal accruals. For most employers, a time-off policy is published and followed with regard to benefit accruals.