I did say personally... but I look at it like this. just spitballing and would depend on what you start with obviously.

I'm about to be year 9. That gives me 126 hrs/year. A week of vacation costs 24.5 hrs. So Industry std. says I should have between 3-4 weeks of vacation a year. I'd like 4 so we'll use that number. So we've planned on burning 98hrs already. that leaves 28 left. The average 3-4 day trip is somewhere between 15-25 hours and that's gonna happen at least once during the year. so lets drop another 20 for arguments sake. Now we're down to 8 hours of fudge factor. 8 hours to be sick, have a sick family member, car wrech or other... life happening event.

So say now you burn two or three of those 3-4 day trips during the year. You've managed to salvage this years vacations but you're bank will be very low going into the new year. Sell back is a myth to you now and you only have enough to bid 3 weeks of vacation for next year assuming you don't let life get you again. and you best stop getting sick or other if you'd like to go on that vacation because if the PTO isn't there 2 months ahead of time you don't get to use it.

This system is set up for you to chase the carrot, want to sell back instead of taking vacation and come to work ill when you shouldn't.

We need a real vacation and sick system. I may or may not be the minority, but the current system is truly broken and out of our favor.