Opinion by Judge CRISWELL.
The issue in this workers' compensation proceeding is whether the value of leave time credited to the employee, Margaret Meeker, during the course of her employment with Provenant Health Partners, is to be considered as "wages" under the pertinent 1992 statutory provision, Colo.Sess. Laws 1991, ch. 219, § 8-40-201(9) at 1293-1294. Based upon the parties' written stipulation of facts, an Administrative Law Judge (ALJ) concluded that...
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