title: Split or duplicate records when more than 24 hours entered per day
body: <p>We have an absence system where people are putting in their total time off instead of splitting it into different records. So my data looks like this</p>
  
  <pre><code>EMP_ID   |   HOURS   |   DATE  
  ---------|-----------|------------   
  1        |    24     |  2013-10-10
  2        |     8     |  2013-11-06
  3        |    48     |  2013-11-13
  4        |    51     |  2013-12-10
  </code></pre>
  
  <p>I need a query (this can ultimately be a stored proc) that will bring data back like so</p>
  
  <pre><code>    EMP_ID   |   HOURS   |   DATE
  -------------|-----------|-------------
      1        |    24     |  2013-10-10
      2        |     8     |  2013-11-06
      3        |    24     |  2013-11-13
      3        |    24     |  2013-11-14
      4        |    24     |  2013-12-10
      4        |    24     |  2013-12-11
      4        |     3     |  2013-12-12
  </code></pre>
  
  <p>Notice how the day just increases by 1. Anyone who entered more than 24 hours will get their record split. Any residual is tacked on at the end as a partial day.</p>
  
  <p>Lastly (I can work this on my own), I need to be careful not to cross over the year's end.</p>