per year. (2) An Employee who works less than 40 hours per week and is not classified as a full-time Employee by the Employer shall accrue hours of compensated time off in increments proportional to that accrued by an Employee who works 40 hours per week. (3) General Rules for Compensated Time Off. (i) An Employee must be eligible to use accrued paid compensated time off after the first 90 days of employment or consistent with company policies, whichever is sooner. Compensated time off shall be paid at an Employee’s regular wage rate at the time the compensated time off is used. (ii) An Employee may use accrued compensated time off hours for sick leave, vacation or personal necessity. (iii) An Employer may not unreasonably deny an Employee’s request to use the accrued compensated time off. The DAA, through regulations, may provide guidance on what is considered unreasonable. (iv) The DAA may allow an Employer’s established compensated time off policy to remain in place even though it does not meet these requirements, if the DAA determines that the Employer’s established policy is overall more generous. (v) Unused accrued compensated time off shall carry over until time off reaches a maximum of 192 hours, unless the Employer’s established policy is overall more generous. (vi) After an Employee reaches the maximum accrued compensated time off, an Employer shall provide a cash payment once every 30 days for accrued compensated time off over the maximum. An Employer may provide an Employee with the option of cashing out any portion of, or all of, the Employee’s accrued compensated time off, but, an Employer shall not require an Employee to cash out any accrued compensated time off. Compensated time off cashed out shall be paid to the Employee at the wage rate that the Employee is earning at the time of cash out. (vii) An Employer may not implement any unreasonable employment policy to count accrued compensated time off taken under this article as an absence that may result in discipline, discharge, suspension or any other adverse action. (4) Compensated Release Time.