ve bank a maximum of 48 hours of unused CPTO. Any unused CPTO in excess of the 48 hours carried over shall be deemed waived and lost. Employees shall be eligible immediately as a full- time or half-time employee to accrue and use sick leave at the appropriate rate in accordance with this section. D. When a full-time or half-time employee becomes an intermittent employee, all accrued and accumulated sick leave for which the employee has been credited shall remain credited to the employee in the amounts so accrued and accumulated. Such credited sick leave hours may be accessed and used by the intermittent employee, however, the rate of sick leave earned and accrued as an intermittent employee shall be in accordance with Subsection (a)3.A herein. 4. Employees Transferring to or from the Department of Water and Power. A. Employees Originally Employed by the Department of Water and Power Who Transfer for the First Time to Another City Department. Employees in the Department of Water and Power who subsequently transfer or are appointed to a class in another City department, with no previous employment in a City department other than the Department of Water and Power, shall be provided with the equivalent number of 100% sick time hours available to the employee at the date of such transfer from the Department of Water and Power up to a maximum of 80 hours of 100% sick time. In addition, full-time employees will accrue eight hours of 100% sick time each month until the next following January 1, at which time the employees will accrue sick leave as provided for in Subsection (a)1.B. Half-time and intermittent employees will accrue 100% sick time in accordance with Subsection (a)2. or (a)3., depending on their employment status. B. Employees Who Transfer to the Department of Water and Power from Another City Department. Employees in a City department who subsequently transfer or are appointed to a class in the Department of Water and Power shall not have their accrued, unused sick time (100%, 75%, and 50%) transferred with them as the Department of Water and Power has its own distinct sick leave program for its employees.