That sounds... wrong. I believe accrued seasons as a concept is simply a different concept than what’s applied to determine 1st/2nd year professionals
If that definition was right, then Makar wouldn’t be eligible
Recall how his expansion eligibility was dependent on his age back in the playoffs? Where, since he was over 20, one game counted to a professional season instead of the normal ten?
Not in a position to look this all up again but I don’t think that’s it. I think accrued seasons are more used for contract or union requirements. Stuff like waiver eligibility
The thing I remember with Makar was that playing a single playoff game would burn the first year of his ELC, because he was 19 on Sept 15, but turned 20 between Sept 16 and Dec 31, and was therefore ineligible for his contract to slide. So, by simply playing in a game, he would only have 2 ELC years left. Timmins was also 19 on Sept 15, but turned 20 a couple days later, also making him ineligible for his contract to slide last year.
The only real difference between them is the 10 playoff games Makar played, but those games don't count as an accrued season and aren't the reason why his ELC year was burned. And, those 10 games didn't make him ineligible for the Calder, and he doesn't have any other professional games/years in the AHL. So, is he still a first year pro, eligible for the Calder, or is he a 2nd year pro, eligible for the expansion draft? Or is he somehow both, because there are different rules for what qualifies as a professional year?