A place I used to work set it at 160 hours, got bought, then changed it to 80 hours, everyone made a big enough stink by threatening to take off during critical times. They changed it the cap to two times your yearly accrual rate which put the cap somewhere between 240 and 400 hours depending on your seniority. The cap was nice but it was almost impossible to use that much leave with the amount of job responsibility you had. You could sell your hours but it had to be agreed on at the beginning of the year and the payout spread out across the year so there was no way you could get a quick influx of cash.