I know this is an older thread but found it while searching for an answer to a question I have.  I have a client, a new construction business, who wants to put their employee's accrued vacation and PTO into a savings account so that they have the funds available when the employees use their time (since their employee's time is usually billable).  When you create the vacation accrual does Quickbooks put that as a liability in the Chart of Accounts, or will the client need to track it on a regular basis and pull the funds aside?