I am identifying and evaluating synergies and dis-synergies for our post-close dealbook. The deal was a strategic acquisition, so the previous owners will not be replaced. The previous owners' salaries, bonuses, and other compensation can all be cost-saving synergies. However, how do you handle their PTO? It is an accrued liability on the balance sheet, and I'm wondering if it can be counted as a synergy.

Thanks for the help!