Leave Entitlement Infotype (0005) 
You can maintain an employee’s leave entitlement in infotype 0005.

Note: The new functions available for automatic quota accrual in the Absence Quotas infotype (2006) constitute a considerably more efficient tool for accruing and administrating absence entitlements.
See also:
The Leave Entitlement infotype can be used to store information on an employee’s leave entitlement over a certain period of time as stipulated in the work contract, and any entitlement the employee may have to relocation leave, leave for education and training, and so on.
Infotype 0005 also provides information on an employee’s remaining leave.

The term "remaining leave" in the HR system refers to days of leave which have not yet been accounted, requested, or compensated on the current date.
Each time you enter a leave record in the Absences infotype (2001) or compensation data in the Compensation infotype (0083), the system checks that the employee still has sufficient remaining leave, and updates the leave totals accordingly.
You only have to store the employee’s leave entitlement, as stipulated in the work contract, in the system once. The system then automatically generates the employee’s leave entitlement for the following years.

Leave entitlement is a special type of
Object identification of a record
Each new record you create for a leave year is assigned an object identification. This object identification cannot be changed.
The leave year + object identification combination uniquely identifies a leave record. You can store up to six leave types for each leave year and object identification.
Default values for leave entitlement
When you set up the system, you can define the following default values for leave entitlement:
The system proposes these default values when you create an infotype record. These values can be overwritten.
See also:
Maintaining Leave Entitlement