It is important that all employees examine their leave records throughout the leave year. Employees and supervisors must plan for use of accrued annual leave or forfeiture of accrued leave in excess of the maximum allowable accumulation. Unused annual leave in excess of 30-days (240 hours) is normally forfeited by civilian employees employed in the United States. If hired in the United States for employment in a foreign area and eligible for annual leave, employees are authorized a maximum accumulation of 45-days (360 hours). While employees are on active military duty, unused annual leave is not subject to the employee's "use or lose" ceiling and any annual leave above the employee's annual leave ceiling is not forfeited at the end of the leave year. Through advanced planning and scheduling, employees and supervisors can implement measures to preclude forfeiture of accrued annual leave.