The Entitlement columns on the Leave Summary and Liability Report are the Entitlement Hours as at the last Entitlement Date minus any Taken hours. These will appear as negative when the leave taken exceeds the entitlement.
Total Hours on the report are Entitlement Hours + Pro Rata Hours = Total Hours
By default, Leave Loading won't calculate on negative values, meaning that the Total Leave Loading could be overstated where the annual leave entitlement is negative.
To ensure that the Leave Loading value on the report is correct and displays as a negative where the entitlement hours are negative:
Go to Payroll, Reports, End of Pay, Leave Summary and Liability.
Select the required parameters.
On the Liability tab, tick Allow Negative Loading.
Select Print or Preview to produce the report.