no it does not 

then you also have to weigh in a couple factors.

employee banks 100 hours @ 25/hr then gets raise 6 months down the road what rate you going to pay bank at? you pay @ 25 there could be issues you pay at hirer rate that increases owner liability.....also how do you account for banked hours on the P&L?

For Profit and Loss, I assume that would be accrued expense/accrued liability and can be reported under accounts payable. if we are banking amount then I believe it would not matter what rate they are in or will be just like vacation pay. Any thoughts?