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Default Substracting from oldest date

I am hoping that someone will be able to help with this one - any help would
be greatly appreciated.
I am wanting to calculate balances of leave accrued and leave taken by each
staff member with the leave taken being substracted from the oldest date of
accrued within the previou 12 months. If no leave is taken within 12 months
of the date accrued, then this accrued leave is "surrendered" (lost) eg.
Name Date Hrs Balance
Staff 1 taken 01/05/2008 8 2
Staff 1 accrued 01/02/008 10 10
Staff 2 taken 01/01/2008 8 0
Staff 2 accrued 01/12/2007 3 8
Staff 2 accrued 01/11/2007 5 5
Staff 1 accrued 01/01/2007 8 surrendered

 
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