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Not sure what you mean by “penalize” (other than the utilization aspect). Deloitte started to give utilization for 3 weeks of PTO. Not sure of M-specific utilization target, and also depends on the level for how many weeks you can carry over to the next year. M and above you can carry I think 5 or 6 weeks (whatever you earned in that year) to the following year. SC and below, you can only carry over 3 to the new year.