CL is counted by the session to session i.e. 01/01/2013 to 31/12/2013 =14
ML is counted by the joining time, eg. the date of appointed of a teacher is 21/10/2013, his 15 days ML will deposit on his account on 20/10/2014.
Many of us the ML is count 21/10/2013 to 31/12/2013. But this is wrong.