A participant’s dependent care assistance account for each plan year shall be debited from time to time in the amount of any payment under Article 5 to or for the benefit of the participant for dependent care expenses incurred during such plan year. Amounts debited to each such dependent care assistance account shall be treated as payments of the earliest amounts credited to the account and not yet treated as paid under this sentence, under a "first-in/first-out" approach. (Ord. 5851-NS § 1 (part), 1988)