Absence Quota - Query

Hi SAP Guru's,

I have requirement from clients stating to accrue negative leave and compensate in the next year leave cycle.

For example employee has Vacation quota for 2014 for 10 days we allow negative leave for 5 days which means he can take 15 days,

but for same Vacation Quota for the next year 2015, if he again has 10 days , 5 days need to be deducted as he has taken 5 days in advance.

Can this be done in SAP???

Customers are not using Time Evaluation . they are using everything in manual.

Thanks in advance

Thanks

Sriram