Leave application, approval, deduction & allocation in decimals

Our HR policy mandates that the number of hours employees are not available in the premises are deducted against their leaves. (If an employee was present in the premises for 35 hours a week against expected 40 hours a week), the 5 hours will be deducted from their leave balance. Due to this policy, the leave balances will always be in decimals, and ERPNext doesn’t like that.

How and where will have to make changes to enable the system to allow/handle 2 decimals for leaves? (Right from leave allocation, leave application to leave deduction)

We dont have this feature at the moment.
we have a similar feature request at https://github.com/frappe/erpnext/issues/2654