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{"sheet":"A - Introduction","index":0,"n_rows":41,"n_cols":2,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["Paycheck Protection Program                                                                                              Sasserath & Zoraian, LLP "]
["Forgiveness Calculation - Introduction                                                                            (631) 368-3110"]
["                                                                                                                                                          www.sz-cpas.com"]
[]
[]
[]
["In response to the economic impact of the COVID-19 pandemic, there have been several bills passed in order to assist"]
["small businesses, primarily the Coronavirus Aid, Relief and Economic Security (CARES) Act.  The CARES Act introduced a"]
["a loan program available to small businesses called the Paycheck Protection Program, where businesses receive loans"]
["and in turn receive a benefit for retaining employees in form of possible forgiveness of the loans."]
[]
["This loan is technically an SBA 7(a) loan; however, commercial banks will be the front lines in terms of originating these"]
["loans.  On the next worksheet is a listing of information you will need in order to estimate the amount of forgiveness that can be expected."]
["For questions about this workbook and the applicability of these loans to your business, please call us at (631) 368-3110. For complimentary "]
["guidance on any legal inquiries about the impact of the COVID-19 pandemic on your business, please call our friends at Campolo,"]
["Middleton & McCormick, LLP, who have set up a hotline for the business community: (631) 738-6781 or coronarelief@cmmllp.com."]
[]
["The purpose of this workbook is to assist with the forgiveness calculation of the amount of the Paycheck Protection Program Loan"]
["for a non-seasonal applicant (the \"Loan\").  Once Companies have been approved and funded through the program, the next step is "]
["to project the anticipated loan forgiveness and how the decisions to retain, rehire, or reduce full-time equivalents (\"FTE's\") or payroll"]
["impacts this calculation."]
[]
["Before proceeding, please be aware that authoritative guidance related to the CARES Act,  the Paycheck Protection Program (\"PPP\"),"]
["and the related calculations surrounding the loan forgiveness is constantly being updated.  While the information contained within this calculator "]
["is periodically updated, no guarantee is given that the information provided in this workbook is correct, complete and up-to-date."]
[]
["On the following worksheets, please note the assumptions that are made in the calculations.  These assumptions, along with the "]
["calculations put forth on this spreadsheet are subject to change as additional guidance on the PPP is released."]
[]
[]
["This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general information and educational purposes.  It is"]
["not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities,"]
["insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service.  Please"]
["consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances.  The "]
["calculations herein are estimates based on our interpretation of the CARES Act and subsequent guidance from authoritative sources."]
[]
["If you have any questions on this spreadsheet tool, please feel free to contact us:"]
[]
[null,"Alan Sasserath (alan@sz-cpas.com)"]
[null,"George Batas (georgeb@sz-cpas.com)"]
[null,"Fred Rook (fredr@sz-cpas.com)"]

{"sheet":"B - Detailed instructions","index":1,"n_rows":76,"n_cols":2,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
["Paycheck Protection Program                                                                                           Sasserath & Zoraian, LLP "]
["Forgiveness Calculation - Detailed Instructions                                                             (631) 368-3110"]
["                                                                                                                                               www.sz-cpas.com"]
[]
[]
[]
["The purpose of this workbook is to assist with the forgiveness calculation of the amount of the Paycheck Protection Program Loan"]
["for a non-seasonal applicant (the \"Loan\").  Once Companies have been approved and funded through the program, the next step is "]
["to project the anticipated loan forgiveness and how the decisions to retain, rehire, or reduce FTE's or payroll impacts "]
["this calculation.  This tool can be used to project the forgiveness amount under the Loan, broken down in several steps, as follows:"]
[]
["Tab 1 Application","The tab represents the forgiveness application released by the SBA. All the information flows through from"]
[null,"the other tabs. There is no data input required for this tab"]
[]
["Tab 1A EZ Application","This tab represents the simplified application for anyone who meets the following criteria:"]
[null,"1. Borrower has no employees - the borrower is a self-employed individual, independent contractor, or sole"]
[null,"proprietor who had no employees at the time of the PPP loan application and did not include any employee"]
[null,"salaries in the computation of average monthly payroll"]
[null,"2. No Salary or Hourly Wages Reduction or FTE Reductions - the borrower did not reduce salary or hourly wages"]
[null,"of any employee by more than 25% during the Covered Period and did not reduce the number of employees or"]
[null,"the average paid hours of employees"]
[null,"3. No Salary or Hourly Wage Reductions or Unable to Maintain Level of Business Activities - the borrower did not "]
[null,"reduce annual salary or hourly wages of any employee by more than 25% during the Covered Period and was unable"]
[null,"to operate during the Covered Period at the same level of business activity as before February 15, 2020 due to "]
[null,"compliance with requirements established between March 1, 2020 and December 31, 2020"]
[null,"If you are using the EZ Application and do not want to fill out any of the other information, please just input the numbers required in column E"]
[]
["Tab 2 Schedule A","This tab represents Schedule A attachment to the forgiveness application released by the SBA."]
[null,"There is no data input required for this tab."]
[]
["Tab 3 Schedule A Worksheet","This tab represents the worksheet to complete information on Schedule A. Anytime you update information on "]
[null,"any of the other tabs, you will need to click the yellow button at the top of this tab. This will automatically "]
[null,"recalculate the numbers to make sure everything flows through accordingly to Tabs 1 & 2"]
[]
["Tab 4 Payroll Reduction","This tab will calculate the necessary reduction in the total forgiveness amount based on the reduction in employees'"]
[null,"salaries and wages. This tab will automatically calculate based on the data entered on Tab 6"]
[]
["Tab 5 FTE Reduction","This tab will calculate the necessary reduction in the total forgiveness amount based on the reduction in full-time"]
[null,"equivalents. This tab will automatically calculate based on the data entered on Tab 6"]
[]
["Tab 6 Input Sheet - ","This tab will be used to enter all information for all employees. The information from this tab will automatically"]
["    Employee Data","transfer to the appropriate tabs. The data needed to be input in this tab includes:"]
[null,"1. Employee name and identifier number"]
[null,"2. Whether the employee earned over $100,000 in 2019"]
[null,"3. Type of employee - Salaried-Other, Salaried-No Reduction, and Hourly. If a salaried employee had a reduction"]
[null,"  a. Salaried Other - salaried employee that does not fit under the Salaried-No Reduction Category"]
[null,"  b. Salaried No Reduction - salaried employee that never had a salary reduction during their tenure with the company and has been with the company since 2/15/19"]
[null,"  c. Hourly - an employee paid by the hour"]
[null,"4. Not employed in 2020 - yes or no dropdown. This will black out certain boxes depending on the information"]
[null,"    needed for that employee .  You will still need to choose yes or no for each period in the FTE data section."]
[null,"5. Pay period type - weekly, bi-weekly, semi-monthly, and monthly"]
[null,"6. FTE Simplified Calculation - if you enter yes here, all part-time employees will count as 0.5 if they worked less"]
[null,"    than 40 hours per week"]
[null,"7. Row 24 includes a dropdown on whether an employee's reduction in salary was eliminated by 6/30/20, employee"]
[null,"    was fired for cause, employee voluntarily resigned, or employee voluntarily requested a reduction in hours"]
[null,"8. FTE Data - here you will enter the hours worked for each employee during the different time periods required"]
[null,"    to complete the different calculations. If a box is blacked out, no data entry is needed based on responses to "]
[null,"    other questions above"]
[null,"9. Compensation Data - here you will enter the pay period by pay period wages earned by each employee"]
[null,"10. Compensation for Full Quarter prior to Loan - you will need to enter the total compensation for each employee"]
[null,"     for 1Q of 2020"]
[null,"11. Total hours worked in 1Q 2020 for each employee"]
[null,"12. Annual salary/hourly wages for each employee for each of the 3 different time periods requested"]
[]
["Tab 7 Input Sheet - ","All expenses not related to salary or wages will be entered on this tab. That includes payments for health insurance,"]
["     Other Forgivable and Owner ","employer state & local payroll taxes, retirement benefits, utilities, rent, interest, owners' salary, etc. Please also "]
["     Compensation","enter the total PPP loan amount on this tab"]
[]
[]
["***Limitations of spreadsheet","1. The spreadsheet is limited to one pay-period type by employer. If you have multiple pay-periods you will need to  use multiple spreadsheets and combine the totals"]
[null,"2. For calculations of average hourly wages, the spreadsheet is using 8 weeks as the total weeks worked for the covered period. "]
[null,"3. With regards to FTE data, no option is included for salaried employees who worked partial periods during any of the covered periods"]
[null,"4. With regards to restoring an employees hours and wages/salary by 6/30/2020, the spreadsheet will only calculate if you restore both the hours and wages. If you only restore one or the other, there will be a further limitation"]
[null,"5. If there is an FTE reduction, their will be no salary/wage reduction for that employee on the spreadsheet. In certain instances, there might be a reduction for salary/wages even though there was an FTE reduction as well. "]
[null,"6. If an onwer-employee or self-employed individual/general partner, forgiveness is capped at $20,833 per individual (maximum PPP eligible loan).  This calculation is not reflected in this worksheet and must be manually input on Tab 7 - Input Sheet - Other Forgivable and Owner's Comp"]
[null,"7. All calculations are based on the 24 week forgiveness period"]

{"sheet":"C - Documentation","index":2,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Paycheck Protection Program                                                                                           Sasserath & Zoraian, LLP "]
["Forgiveness Calculation - Documentation                                                                       (631) 368-3110"]
["                                                                                                                                                www.sz-cpas.com"]
[]
[]
[]
["In order to execute the forgiveness portion of the PPP loan, it is expected that the banks will request certain documentation."]
["We recommend that you start gathering this documentation now, so that you can expedite the forgiveness.  The anticipated "]
["documentation request list is the following:"]
[]
[1,null,"Payroll summaries by pay period for the following periods"]
[null,"a","February 15, 2019 through June 30, 2019"]
[null,"b","January 1, 2020 through February 29, 2020"]
[null,"c","February 15, 2020 through April 26, 2020"]
[null,"d","24 week period subsequent to the date of the PPP Loan"]
[null,"e","List of non-US resident employees that do not qualify, if applicable"]
[]
[2,null,"All quarterly payroll reports (941/940/state) for Quarter End March 31, 2020"]
[]
[3,null,"For the 24 week period subsequent to the date of the PPP Loan:"]
[null,"a","Total health insurance premiums paid and the amounts reimbursed by employees"]
[null,"b","401(k) payments and any pension"]
[null,"c","Utilities (See Forgiveness Estimate Tab) incurred and paid."]
[null,"d","Rent"]
[null,"e","Interest on mortgage obligations"]
[]
[4,null,"Documentation regarding any employee job offers and refusals, firings for cause, voluntary resignations, and written requests"]
[null,null,"by any employee for reductions in work schedule"]
[]
["This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general information and educational purposes.  It is"]
["not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities,"]
["insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service.  Please"]
["consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances.  The "]
["calculations herein are estimates based on our interpretation of the CARES Act and subsequent guidance from authoritative sources."]

{"sheet":"1 - Application","index":3,"n_rows":41,"n_cols":3,"rows_kept":41,"cut":false,"hidden":false,"merged":[[42,0,42,3],[31,0,31,1],[35,0,35,1],[36,0,36,1],[37,0,37,1],[38,0,38,1],[40,0,40,1],[30,0,30,1],[16,0,16,2],[17,0,17,2],[18,0,18,2],[19,0,19,1],[21,0,21,2],[23,0,23,2],[24,0,24,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[29,0,29,2],[15,0,15,2],[0,0,0,3],[1,0,1,3],[2,0,2,3],[3,1,3,2],[4,1,4,2],[7,0,8,0],[10,1,10,2],[11,1,11,2],[12,0,12,2],[13,0,13,2],[14,1,14,2]]}
["Paycheck Protection Program                                  OMB Control Number 3245-0407\nLoan Forgiveness Application                                                Expiration Date: 10/31/2020"]
[]
["PPP Loan Forgiveness Calculation Form"]
["Business Legal Name (“Borrower”)","DBA or Tradename, if applicable"]
[]
["Business Address","Business TIN (EIN, SSN)","Business Phone"]
[null,null,"(          )            -"]
[null,"Primary Contact","E-mail Address"]
[]
[]
["SBA PPP Loan Number:                                                     ","Lender PPP Loan Number:   "]
["PPP Loan Amount:","PPP Loan Disbursement Date:"]
["Employees at Times of Loan Application:"]
["Employees at Time of Loan Forgiveness:"]
["EIDL Advance Amount:                                                                             ","EIDL Application Number:"]
["Payroll Schedule: The frequency with which payroll is paid to employee is:"]
["☐ Weekly          ☐  Biweekly (every other week)              ☐  Twice a month            ☐ Monthly        ☐  Other: "]
["Covered Period:    XX/XX/2020  to  XX/XX/2020"]
["Alternative Payroll Covered Period, if applicable: XX/XX/20XX  to  XX/XX/20XX"]
["If Borrower (together with affiliates, if applicable) received PPP loans in excess of $2 million, check here:",null,"☐"]
[]
["Forgiveness Amount Calculation:"]
[]
["Payroll and Nonpayroll Costs"]
["Line 1. Payroll Costs (enter the amount from PPP Schedule A, line 10):",null,{"$f":"'2 - Schedule A'!C25","v":0}]
["Line 2. Business Mortgage Interest Payments:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C29","v":0}]
["Line 3. Business Rent or Lease Payments:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C28","v":0}]
["Line 4. Business Utility Payments:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C21+'7 - Input sheet - Other Forgiva'!C22+'7 - Input sheet - Other Forgiva'!C23+'7 - Input sheet - Other Forgiva'!C24+'7 - Input sheet - Other Forgiva'!C25+'7 - Input sheet - Other Forgiva'!C26+'7 - Input sheet - Other Forgiva'!C27","v":0}]
[null,null,{"$f":"SUM(C25:C28)","v":0}]
["Adjustments for Full-Time Equivalency (FTE) and Salary/Hourly Wage Reductions"]
["Line 5. Total Salary/Hourly Wage Reduction (enter the amount from PPP Schedule A, line 3):",null,{"$f":"'2 - Schedule A'!C8","v":0}]
["Line 6. Add the amounts on lines 1, 2, 3, and 4, then subtract the amount entered in line 5:",null,{"$f":"(C25+C26+C27+C28)-C31","v":0}]
["Line 7. FTE Reduction Quotient (enter the number from PPP Schedule A, line 13):  ",null,{"$f":"'2 - Schedule A'!C34","v":1}]
[]
["Potential Forgiveness Amounts"]
["Line 8. Modified Total (multiply line 6 by line 7):",null,{"$f":"C32*C33","v":0}]
["Line 9. PPP Loan Amount:",null,{"$f":"'7 - Input sheet - Other Forgiva'!D6","v":0}]
["Line 10. Payroll Cost 60% Requirement (divide line 1 by 0.6):",null,{"$f":"C25/0.6","v":0}]
[]
["Forgiveness Amount"]
["Line 11. Forgiveness Amount (enter the smallest of lines 8 ,9, and 10):",null,{"$f":"IF((C29*0.6)>C25,0,MIN(C36,C37,C38))","v":0}]

{"sheet":"1A - EZ Application","index":4,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":false,"merged":[[36,0,36,3],[29,0,29,1],[34,0,34,1],[23,0,23,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[28,0,28,2],[22,0,22,2],[9,1,9,2],[10,1,10,2],[11,0,11,2],[12,0,12,2],[13,1,13,2],[14,0,14,2],[15,0,15,2],[16,0,16,2],[17,0,17,2],[18,0,18,1],[20,0,20,2],[6,0,7,0],[0,0,0,3],[1,0,1,3],[2,1,2,2],[3,1,3,2]]}
["Paycheck Protection Program                                  OMB Control Number 3245-0407\nLoan Forgiveness Application Form 3508EZ                                               Expiration Date: 10/31/2020"]
[]
["Business Legal Name (“Borrower”)","DBA or Tradename, if applicable"]
[]
["Business Address","Business TIN (EIN, SSN)","Business Phone"]
[null,null,"(          )            -"]
[null,"Primary Contact","E-mail Address"]
[]
[]
["SBA PPP Loan Number:                                                     ","Lender PPP Loan Number:   "]
["PPP Loan Amount:","PPP Loan Disbursement Date:"]
["Employees at Times of Loan Application:"]
["Employees at Time of Loan Forgiveness:"]
["EIDL Advance Amount:                                                                             ","EIDL Application Number:"]
["Payroll Schedule: The frequency with which payroll is paid to employee is:"]
["☐ Weekly          ☐  Biweekly (every other week)              ☐  Twice a month            ☐ Monthly        ☐  Other: "]
["Covered Period:    XX/XX/2020  to  XX/XX/2020"]
["Alternative Payroll Covered Period, if applicable: XX/XX/20XX  to  XX/XX/20XX"]
["If Borrower (together with affiliates, if applicable) received PPP loans in excess of $2 million, check here:",null,"☐"]
[]
["Forgiveness Amount Calculation:"]
[]
["Payroll and Nonpayroll Costs"]
["Line 1. Payroll Costs",null,{"$f":"'2 - Schedule A'!C25","v":0},null,0]
["Line 2. Business Mortgage Interest Payments:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C29","v":0},null,0]
["Line 3. Business Rent or Lease Payments:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C28","v":0},null,0]
["Line 4. Business Utility Payments:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C21+'7 - Input sheet - Other Forgiva'!C22+'7 - Input sheet - Other Forgiva'!C23+'7 - Input sheet - Other Forgiva'!C24+'7 - Input sheet - Other Forgiva'!C25+'7 - Input sheet - Other Forgiva'!C26+'7 - Input sheet - Other Forgiva'!C27","v":0},null,0]
[null,null,{"$f":"SUM(C24:C27)","v":0}]
["Potential Forgiveness Amounts"]
["Line 5. Add the amounts on lines 1, 2, 3, and 4:",null,{"$f":"(C24+C25+C26+C27)","v":0},null,{"$f":"(E24+E25+E26+E27)","v":0}]
["Line 6. PPP Loan Amount:",null,{"$f":"'7 - Input sheet - Other Forgiva'!D6","v":0},null,0]
["Line 7. Payroll Cost 60% Requirement (divide Line 1 by 0.60):",null,{"$f":"C24/0.6","v":0},null,{"$f":"E24/0.6","v":0}]
[]
["Forgiveness Amount"]
["Line 8. Forgiveness Amount (enter the smallest of lines 5, 6, and 7):",null,{"$f":"IF((C28*0.6)>C24,0,MIN(C30,C31,C32))","v":0},null,{"$f":"IF((E28*0.6)>E24,0,MIN(E30,E31,E32))","v":0}]

{"sheet":"2 - Schedule A","index":5,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,0,33,1],[23,0,23,2],[24,0,24,1],[26,0,26,2],[27,0,27,2],[31,0,31,1],[32,0,32,1],[28,0,28,2],[29,0,29,2],[30,0,30,2],[21,0,21,1],[7,0,7,1],[8,0,8,1],[10,0,10,2],[11,0,11,1],[12,0,12,1],[14,0,14,2],[15,0,15,1],[16,0,16,1],[17,0,17,1],[19,0,19,2],[20,0,20,1],[6,0,6,1],[0,0,0,3],[1,0,1,3],[2,0,2,3],[4,0,4,2],[5,0,5,1]]}
["Paycheck Protection Program                                  OMB Control Number 3245-0407\nLoan Forgiveness Application                                                Expiration Date: 10/31/2020"]
[]
["PPP Schedule A"]
[]
["PPP Schedule A Worksheet, Table 1 Totals"]
["Line 1. Enter Cash Compensation (Box 1) from PPP Schedule A Worksheet, Table 1:",null,{"$f":"'3 - Schedule A worksheet'!C510","v":0}]
["Line 2. Enter Average FTE (Box 2) from PPP Schedule A Worksheet, Table 1:",null,{"$f":"'3 - Schedule A worksheet'!D510","v":0}]
["Line 3. Enter Salary/Hourly Wage Reduction (Box 3) from PPP Schedule A Worksheet, Table 1:",null,{"$f":"-'3 - Schedule A worksheet'!E510","v":0}]
["If the average annual salary or hourly wage for each employee listed on the PPP Schedule A Worksheet, Table 1 during the Covered Period or the Alternative Payroll Covered Period was at least 75% of such employee’s average annual salary or hourly wage between January 1, 2020 and March 31, 2020, check here ☐ and enter 0 on line 3."]
[]
["PPP Schedule A Worksheet, Table 2 Totals"]
["Line 4. Enter Cash Compensation (Box 4) from PPP Schedule A Worksheet, Table 2:",null,{"$f":"'3 - Schedule A worksheet'!C1015","v":0}]
["Line 5. Enter Average FTE (Box 5) from PPP Schedule A Worksheet, Table 2:",null,{"$f":"'3 - Schedule A worksheet'!D1015","v":0}]
[]
["Non-Cash Compensation Payroll Costs During the Covered Period or the Alternative Payroll Covered Period"]
["Line 6. Total amount paid or incured by Borrower for employer contributions for employee health insurance:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C12","v":0}]
["Line 7. Total amount paid or incured by Borrower for employer contributions to employee retirement plans:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C14+'7 - Input sheet - Other Forgiva'!C15","v":0}]
["Line 8. Total amount paid or incured by Borrower for employer state and local taxes assessed on employee compensation:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C13","v":0}]
[]
["Compensation to Owners"]
["Line 9. Total amount paid to owner-employees/self-employed individual/general partners:",null,{"$f":"'7 - Input sheet - Other Forgiva'!C11","v":0}]
["This amount may not be included in PPP Schedule A Worksheet, Table 1 or 2.  If there is more than one individual included, attach a separate table that lists the names of and payments to each."]
[]
["Total Payroll Costs"]
["Line 10. Payroll Costs (add lines 1, 4, 6, 7, 8, and 9):",null,{"$f":"C21+C18+C17+C16+C12+C6","v":0}]
[]
["Full-Time Equivalency (FTE) Reduction Calculation"]
["If you satisify any of the following three criteria, check the appropriate box, skip lines 11 and 12, and enter 1.0 on line 13; otherwise compltete lines 11, 12, and 13:"]
["No reduction in employees or average paid hours: If you have not reduced the number of employees of the average paid hours of your employees between January 1, 2020 and the end of the Covered Period, click here ☐."]
["FTE Reduction Safe Harbor 1: If you were unable to operate between February 15, 2020, and the end of the Covered Period at the same level of business activity as before February 15, 2020 due to compliance with requirments established or guidance issued between March 1, 2020 and December 31, 2020, by the Secretary of Health and Human Services, the Director of the Centers of Disease Control and Prevention, or the occupational Dafty and Health Administration related to the maintenance of standards for sanitation, social distancing, or any other worker or customer safety requirement related to COVID-19, click here ☐."]
["FTE Reduction Safe Harbor 2: If you satisfy FTE Reduction Safe Harbor 2 (see PPP Schedule A Worksheet), click here ☐."]
["Line 11. Average FTE during the Borrower’s chosen reference period:",null,{"$f":"'5 - FTE reduction'!B33","v":0}]
["Line 12. Total Average FTE (add lines 2 and 5):",null,{"$f":"C7+C13","v":0}]
["Line 13. FTE Reduction Quotient (divide line 12 by line 11) or enter 1.0 if FTE Safe Harbor is met\"",null,{"$f":"IF('5 - FTE reduction'!B84=\"NO\",IF((C33/C32)>1,1,C33/C32),1)","v":1}]

{"sheet":"3 - Schedule A worksheet","index":6,"n_rows":1025,"n_cols":6,"rows_kept":1025,"cut":false,"hidden":false,"merged":[[1022,0,1022,3],[1023,0,1023,3],[1024,0,1024,3],[1025,0,1025,5],[1017,0,1017,5],[1019,0,1019,5],[1020,0,1020,3],[1021,0,1021,3],[7,0,7,5],[512,0,512,5],[0,0,0,5],[1,0,1,5],[2,0,2,5],[4,0,4,5],[5,0,5,5],[6,0,6,5]]}
["Paycheck Protection Program                                  OMB Control Number 3245-0407\nLoan Forgiveness Application                                                Expiration Date: 10/31/2020"]
[]
["PPP Schedule A Worksheet"]
[]
["Table 1: List Employees who:"]
["∙ Were employed by the Borrower at any point during the Covered Period or the Alternative Payroll Covered Period whose principal place of residence is in the United States; and"]
["∙ Received compensation from the Borrower at an annualized rate of less than or equal to $100,000 for all pay periods in 2019 or were not employed by the Borrower at any point in 2019."]
[]
["Employee's Name","Employee\nIdentifier","Cash Compensation","Average FTE","Salary / Hourly Wage Reduction"]
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[{"$f":"IF('4 - Payroll reduction'!C558=\"Name\",\"\",IF('4 - Payroll reduction'!H558=\"Table 2\",\"\",'4 - Payroll reduction'!C558))","v":""},{"$f":"IF('4 - Payroll reduction'!C558=\"Name\",\"\",IF('4 - Payroll reduction'!H558=\"Table 2\",\"\",'4 - Payroll reduction'!D558))","v":""},{"$f":"IF('4 - Payroll reduction'!C558=\"Name\",\"\",IF('4 - Payroll reduction'!H558=\"Table 2\",\"\",'4 - Payroll reduction'!E558))","v":""},{"$f":"IF('4 - Payroll reduction'!C558=\"Name\",\"\",IF('4 - Payroll reduction'!H558=\"Table 2\",\"\",'4 - Payroll reduction'!G558))","v":""},{"$f":"IF('4 - Payroll reduction'!C558=\"Name\",\"\",IF('4 - Payroll reduction'!H558=\"Table 2\",\"\",'4 - Payroll reduction'!F558))","v":""},479]
[{"$f":"IF('4 - Payroll reduction'!C559=\"Name\",\"\",IF('4 - Payroll reduction'!H559=\"Table 2\",\"\",'4 - Payroll reduction'!C559))","v":""},{"$f":"IF('4 - Payroll reduction'!C559=\"Name\",\"\",IF('4 - Payroll reduction'!H559=\"Table 2\",\"\",'4 - Payroll reduction'!D559))","v":""},{"$f":"IF('4 - Payroll reduction'!C559=\"Name\",\"\",IF('4 - Payroll reduction'!H559=\"Table 2\",\"\",'4 - Payroll reduction'!E559))","v":""},{"$f":"IF('4 - Payroll reduction'!C559=\"Name\",\"\",IF('4 - Payroll reduction'!H559=\"Table 2\",\"\",'4 - Payroll reduction'!G559))","v":""},{"$f":"IF('4 - Payroll reduction'!C559=\"Name\",\"\",IF('4 - Payroll reduction'!H559=\"Table 2\",\"\",'4 - Payroll reduction'!F559))","v":""},480]
[{"$f":"IF('4 - Payroll reduction'!C560=\"Name\",\"\",IF('4 - Payroll reduction'!H560=\"Table 2\",\"\",'4 - Payroll reduction'!C560))","v":""},{"$f":"IF('4 - Payroll reduction'!C560=\"Name\",\"\",IF('4 - Payroll reduction'!H560=\"Table 2\",\"\",'4 - Payroll reduction'!D560))","v":""},{"$f":"IF('4 - Payroll reduction'!C560=\"Name\",\"\",IF('4 - Payroll reduction'!H560=\"Table 2\",\"\",'4 - Payroll reduction'!E560))","v":""},{"$f":"IF('4 - Payroll reduction'!C560=\"Name\",\"\",IF('4 - Payroll reduction'!H560=\"Table 2\",\"\",'4 - Payroll reduction'!G560))","v":""},{"$f":"IF('4 - Payroll reduction'!C560=\"Name\",\"\",IF('4 - Payroll reduction'!H560=\"Table 2\",\"\",'4 - Payroll reduction'!F560))","v":""},481]
[{"$f":"IF('4 - Payroll reduction'!C561=\"Name\",\"\",IF('4 - Payroll reduction'!H561=\"Table 2\",\"\",'4 - Payroll reduction'!C561))","v":""},{"$f":"IF('4 - Payroll reduction'!C561=\"Name\",\"\",IF('4 - Payroll reduction'!H561=\"Table 2\",\"\",'4 - Payroll reduction'!D561))","v":""},{"$f":"IF('4 - Payroll reduction'!C561=\"Name\",\"\",IF('4 - Payroll reduction'!H561=\"Table 2\",\"\",'4 - Payroll reduction'!E561))","v":""},{"$f":"IF('4 - Payroll reduction'!C561=\"Name\",\"\",IF('4 - Payroll reduction'!H561=\"Table 2\",\"\",'4 - Payroll reduction'!G561))","v":""},{"$f":"IF('4 - Payroll reduction'!C561=\"Name\",\"\",IF('4 - Payroll reduction'!H561=\"Table 2\",\"\",'4 - Payroll reduction'!F561))","v":""},482]
[{"$f":"IF('4 - Payroll reduction'!C562=\"Name\",\"\",IF('4 - Payroll reduction'!H562=\"Table 2\",\"\",'4 - Payroll reduction'!C562))","v":""},{"$f":"IF('4 - Payroll reduction'!C562=\"Name\",\"\",IF('4 - Payroll reduction'!H562=\"Table 2\",\"\",'4 - Payroll reduction'!D562))","v":""},{"$f":"IF('4 - Payroll reduction'!C562=\"Name\",\"\",IF('4 - Payroll reduction'!H562=\"Table 2\",\"\",'4 - Payroll reduction'!E562))","v":""},{"$f":"IF('4 - Payroll reduction'!C562=\"Name\",\"\",IF('4 - Payroll reduction'!H562=\"Table 2\",\"\",'4 - Payroll reduction'!G562))","v":""},{"$f":"IF('4 - Payroll reduction'!C562=\"Name\",\"\",IF('4 - Payroll reduction'!H562=\"Table 2\",\"\",'4 - Payroll reduction'!F562))","v":""},483]
[{"$f":"IF('4 - Payroll reduction'!C563=\"Name\",\"\",IF('4 - Payroll reduction'!H563=\"Table 2\",\"\",'4 - Payroll reduction'!C563))","v":""},{"$f":"IF('4 - Payroll reduction'!C563=\"Name\",\"\",IF('4 - Payroll reduction'!H563=\"Table 2\",\"\",'4 - Payroll reduction'!D563))","v":""},{"$f":"IF('4 - Payroll reduction'!C563=\"Name\",\"\",IF('4 - Payroll reduction'!H563=\"Table 2\",\"\",'4 - Payroll reduction'!E563))","v":""},{"$f":"IF('4 - Payroll reduction'!C563=\"Name\",\"\",IF('4 - Payroll reduction'!H563=\"Table 2\",\"\",'4 - Payroll reduction'!G563))","v":""},{"$f":"IF('4 - Payroll reduction'!C563=\"Name\",\"\",IF('4 - Payroll reduction'!H563=\"Table 2\",\"\",'4 - Payroll reduction'!F563))","v":""},484]
[{"$f":"IF('4 - Payroll reduction'!C564=\"Name\",\"\",IF('4 - Payroll reduction'!H564=\"Table 2\",\"\",'4 - Payroll reduction'!C564))","v":""},{"$f":"IF('4 - Payroll reduction'!C564=\"Name\",\"\",IF('4 - Payroll reduction'!H564=\"Table 2\",\"\",'4 - Payroll reduction'!D564))","v":""},{"$f":"IF('4 - Payroll reduction'!C564=\"Name\",\"\",IF('4 - Payroll reduction'!H564=\"Table 2\",\"\",'4 - Payroll reduction'!E564))","v":""},{"$f":"IF('4 - Payroll reduction'!C564=\"Name\",\"\",IF('4 - Payroll reduction'!H564=\"Table 2\",\"\",'4 - Payroll reduction'!G564))","v":""},{"$f":"IF('4 - Payroll reduction'!C564=\"Name\",\"\",IF('4 - Payroll reduction'!H564=\"Table 2\",\"\",'4 - Payroll reduction'!F564))","v":""},485]
[{"$f":"IF('4 - Payroll reduction'!C565=\"Name\",\"\",IF('4 - Payroll reduction'!H565=\"Table 2\",\"\",'4 - Payroll reduction'!C565))","v":""},{"$f":"IF('4 - Payroll reduction'!C565=\"Name\",\"\",IF('4 - Payroll reduction'!H565=\"Table 2\",\"\",'4 - Payroll reduction'!D565))","v":""},{"$f":"IF('4 - Payroll reduction'!C565=\"Name\",\"\",IF('4 - Payroll reduction'!H565=\"Table 2\",\"\",'4 - Payroll reduction'!E565))","v":""},{"$f":"IF('4 - Payroll reduction'!C565=\"Name\",\"\",IF('4 - Payroll reduction'!H565=\"Table 2\",\"\",'4 - Payroll reduction'!G565))","v":""},{"$f":"IF('4 - Payroll reduction'!C565=\"Name\",\"\",IF('4 - Payroll reduction'!H565=\"Table 2\",\"\",'4 - Payroll reduction'!F565))","v":""},486]
[{"$f":"IF('4 - Payroll reduction'!C566=\"Name\",\"\",IF('4 - Payroll reduction'!H566=\"Table 2\",\"\",'4 - Payroll reduction'!C566))","v":""},{"$f":"IF('4 - Payroll reduction'!C566=\"Name\",\"\",IF('4 - Payroll reduction'!H566=\"Table 2\",\"\",'4 - Payroll reduction'!D566))","v":""},{"$f":"IF('4 - Payroll reduction'!C566=\"Name\",\"\",IF('4 - Payroll reduction'!H566=\"Table 2\",\"\",'4 - Payroll reduction'!E566))","v":""},{"$f":"IF('4 - Payroll reduction'!C566=\"Name\",\"\",IF('4 - Payroll reduction'!H566=\"Table 2\",\"\",'4 - Payroll reduction'!G566))","v":""},{"$f":"IF('4 - Payroll reduction'!C566=\"Name\",\"\",IF('4 - Payroll reduction'!H566=\"Table 2\",\"\",'4 - Payroll reduction'!F566))","v":""},487]
[{"$f":"IF('4 - Payroll reduction'!C567=\"Name\",\"\",IF('4 - Payroll reduction'!H567=\"Table 2\",\"\",'4 - Payroll reduction'!C567))","v":""},{"$f":"IF('4 - Payroll reduction'!C567=\"Name\",\"\",IF('4 - Payroll reduction'!H567=\"Table 2\",\"\",'4 - Payroll reduction'!D567))","v":""},{"$f":"IF('4 - Payroll reduction'!C567=\"Name\",\"\",IF('4 - Payroll reduction'!H567=\"Table 2\",\"\",'4 - Payroll reduction'!E567))","v":""},{"$f":"IF('4 - Payroll reduction'!C567=\"Name\",\"\",IF('4 - Payroll reduction'!H567=\"Table 2\",\"\",'4 - Payroll reduction'!G567))","v":""},{"$f":"IF('4 - Payroll reduction'!C567=\"Name\",\"\",IF('4 - Payroll reduction'!H567=\"Table 2\",\"\",'4 - Payroll reduction'!F567))","v":""},488]
[{"$f":"IF('4 - Payroll reduction'!C568=\"Name\",\"\",IF('4 - Payroll reduction'!H568=\"Table 2\",\"\",'4 - Payroll reduction'!C568))","v":""},{"$f":"IF('4 - Payroll reduction'!C568=\"Name\",\"\",IF('4 - Payroll reduction'!H568=\"Table 2\",\"\",'4 - Payroll reduction'!D568))","v":""},{"$f":"IF('4 - Payroll reduction'!C568=\"Name\",\"\",IF('4 - Payroll reduction'!H568=\"Table 2\",\"\",'4 - Payroll reduction'!E568))","v":""},{"$f":"IF('4 - Payroll reduction'!C568=\"Name\",\"\",IF('4 - Payroll reduction'!H568=\"Table 2\",\"\",'4 - Payroll reduction'!G568))","v":""},{"$f":"IF('4 - Payroll reduction'!C568=\"Name\",\"\",IF('4 - Payroll reduction'!H568=\"Table 2\",\"\",'4 - Payroll reduction'!F568))","v":""},489]
[{"$f":"IF('4 - Payroll reduction'!C569=\"Name\",\"\",IF('4 - Payroll reduction'!H569=\"Table 2\",\"\",'4 - Payroll reduction'!C569))","v":""},{"$f":"IF('4 - Payroll reduction'!C569=\"Name\",\"\",IF('4 - Payroll reduction'!H569=\"Table 2\",\"\",'4 - Payroll reduction'!D569))","v":""},{"$f":"IF('4 - Payroll reduction'!C569=\"Name\",\"\",IF('4 - Payroll reduction'!H569=\"Table 2\",\"\",'4 - Payroll reduction'!E569))","v":""},{"$f":"IF('4 - Payroll reduction'!C569=\"Name\",\"\",IF('4 - Payroll reduction'!H569=\"Table 2\",\"\",'4 - Payroll reduction'!G569))","v":""},{"$f":"IF('4 - Payroll reduction'!C569=\"Name\",\"\",IF('4 - Payroll reduction'!H569=\"Table 2\",\"\",'4 - Payroll reduction'!F569))","v":""},490]
[{"$f":"IF('4 - Payroll reduction'!C570=\"Name\",\"\",IF('4 - Payroll reduction'!H570=\"Table 2\",\"\",'4 - Payroll reduction'!C570))","v":""},{"$f":"IF('4 - Payroll reduction'!C570=\"Name\",\"\",IF('4 - Payroll reduction'!H570=\"Table 2\",\"\",'4 - Payroll reduction'!D570))","v":""},{"$f":"IF('4 - Payroll reduction'!C570=\"Name\",\"\",IF('4 - Payroll reduction'!H570=\"Table 2\",\"\",'4 - Payroll reduction'!E570))","v":""},{"$f":"IF('4 - Payroll reduction'!C570=\"Name\",\"\",IF('4 - Payroll reduction'!H570=\"Table 2\",\"\",'4 - Payroll reduction'!G570))","v":""},{"$f":"IF('4 - Payroll reduction'!C570=\"Name\",\"\",IF('4 - Payroll reduction'!H570=\"Table 2\",\"\",'4 - Payroll reduction'!F570))","v":""},491]
[{"$f":"IF('4 - Payroll reduction'!C571=\"Name\",\"\",IF('4 - Payroll reduction'!H571=\"Table 2\",\"\",'4 - Payroll reduction'!C571))","v":""},{"$f":"IF('4 - Payroll reduction'!C571=\"Name\",\"\",IF('4 - Payroll reduction'!H571=\"Table 2\",\"\",'4 - Payroll reduction'!D571))","v":""},{"$f":"IF('4 - Payroll reduction'!C571=\"Name\",\"\",IF('4 - Payroll reduction'!H571=\"Table 2\",\"\",'4 - Payroll reduction'!E571))","v":""},{"$f":"IF('4 - Payroll reduction'!C571=\"Name\",\"\",IF('4 - Payroll reduction'!H571=\"Table 2\",\"\",'4 - Payroll reduction'!G571))","v":""},{"$f":"IF('4 - Payroll reduction'!C571=\"Name\",\"\",IF('4 - Payroll reduction'!H571=\"Table 2\",\"\",'4 - Payroll reduction'!F571))","v":""},492]
[{"$f":"IF('4 - Payroll reduction'!C572=\"Name\",\"\",IF('4 - Payroll reduction'!H572=\"Table 2\",\"\",'4 - Payroll reduction'!C572))","v":""},{"$f":"IF('4 - Payroll reduction'!C572=\"Name\",\"\",IF('4 - Payroll reduction'!H572=\"Table 2\",\"\",'4 - Payroll reduction'!D572))","v":""},{"$f":"IF('4 - Payroll reduction'!C572=\"Name\",\"\",IF('4 - Payroll reduction'!H572=\"Table 2\",\"\",'4 - Payroll reduction'!E572))","v":""},{"$f":"IF('4 - Payroll reduction'!C572=\"Name\",\"\",IF('4 - Payroll reduction'!H572=\"Table 2\",\"\",'4 - Payroll reduction'!G572))","v":""},{"$f":"IF('4 - Payroll reduction'!C572=\"Name\",\"\",IF('4 - Payroll reduction'!H572=\"Table 2\",\"\",'4 - Payroll reduction'!F572))","v":""},493]
[{"$f":"IF('4 - Payroll reduction'!C573=\"Name\",\"\",IF('4 - Payroll reduction'!H573=\"Table 2\",\"\",'4 - Payroll reduction'!C573))","v":""},{"$f":"IF('4 - Payroll reduction'!C573=\"Name\",\"\",IF('4 - Payroll reduction'!H573=\"Table 2\",\"\",'4 - Payroll reduction'!D573))","v":""},{"$f":"IF('4 - Payroll reduction'!C573=\"Name\",\"\",IF('4 - Payroll reduction'!H573=\"Table 2\",\"\",'4 - Payroll reduction'!E573))","v":""},{"$f":"IF('4 - Payroll reduction'!C573=\"Name\",\"\",IF('4 - Payroll reduction'!H573=\"Table 2\",\"\",'4 - Payroll reduction'!G573))","v":""},{"$f":"IF('4 - Payroll reduction'!C573=\"Name\",\"\",IF('4 - Payroll reduction'!H573=\"Table 2\",\"\",'4 - Payroll reduction'!F573))","v":""},494]
[{"$f":"IF('4 - Payroll reduction'!C574=\"Name\",\"\",IF('4 - Payroll reduction'!H574=\"Table 2\",\"\",'4 - Payroll reduction'!C574))","v":""},{"$f":"IF('4 - Payroll reduction'!C574=\"Name\",\"\",IF('4 - Payroll reduction'!H574=\"Table 2\",\"\",'4 - Payroll reduction'!D574))","v":""},{"$f":"IF('4 - Payroll reduction'!C574=\"Name\",\"\",IF('4 - Payroll reduction'!H574=\"Table 2\",\"\",'4 - Payroll reduction'!E574))","v":""},{"$f":"IF('4 - Payroll reduction'!C574=\"Name\",\"\",IF('4 - Payroll reduction'!H574=\"Table 2\",\"\",'4 - Payroll reduction'!G574))","v":""},{"$f":"IF('4 - Payroll reduction'!C574=\"Name\",\"\",IF('4 - Payroll reduction'!H574=\"Table 2\",\"\",'4 - Payroll reduction'!F574))","v":""},495]
[{"$f":"IF('4 - Payroll reduction'!C575=\"Name\",\"\",IF('4 - Payroll reduction'!H575=\"Table 2\",\"\",'4 - Payroll reduction'!C575))","v":""},{"$f":"IF('4 - Payroll reduction'!C575=\"Name\",\"\",IF('4 - Payroll reduction'!H575=\"Table 2\",\"\",'4 - Payroll reduction'!D575))","v":""},{"$f":"IF('4 - Payroll reduction'!C575=\"Name\",\"\",IF('4 - Payroll reduction'!H575=\"Table 2\",\"\",'4 - Payroll reduction'!E575))","v":""},{"$f":"IF('4 - Payroll reduction'!C575=\"Name\",\"\",IF('4 - Payroll reduction'!H575=\"Table 2\",\"\",'4 - Payroll reduction'!G575))","v":""},{"$f":"IF('4 - Payroll reduction'!C575=\"Name\",\"\",IF('4 - Payroll reduction'!H575=\"Table 2\",\"\",'4 - Payroll reduction'!F575))","v":""},496]
[{"$f":"IF('4 - Payroll reduction'!C576=\"Name\",\"\",IF('4 - Payroll reduction'!H576=\"Table 2\",\"\",'4 - Payroll reduction'!C576))","v":""},{"$f":"IF('4 - Payroll reduction'!C576=\"Name\",\"\",IF('4 - Payroll reduction'!H576=\"Table 2\",\"\",'4 - Payroll reduction'!D576))","v":""},{"$f":"IF('4 - Payroll reduction'!C576=\"Name\",\"\",IF('4 - Payroll reduction'!H576=\"Table 2\",\"\",'4 - Payroll reduction'!E576))","v":""},{"$f":"IF('4 - Payroll reduction'!C576=\"Name\",\"\",IF('4 - Payroll reduction'!H576=\"Table 2\",\"\",'4 - Payroll reduction'!G576))","v":""},{"$f":"IF('4 - Payroll reduction'!C576=\"Name\",\"\",IF('4 - Payroll reduction'!H576=\"Table 2\",\"\",'4 - Payroll reduction'!F576))","v":""},497]
[{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",\"\",'4 - Payroll reduction'!C577))","v":""},{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",\"\",'4 - Payroll reduction'!D577))","v":""},{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",\"\",'4 - Payroll reduction'!E577))","v":""},{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",\"\",'4 - Payroll reduction'!G577))","v":""},{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",\"\",'4 - Payroll reduction'!F577))","v":""},498]
[{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",\"\",'4 - Payroll reduction'!C578))","v":""},{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",\"\",'4 - Payroll reduction'!D578))","v":""},{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",\"\",'4 - Payroll reduction'!E578))","v":""},{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",\"\",'4 - Payroll reduction'!G578))","v":""},{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",\"\",'4 - Payroll reduction'!F578))","v":""},499]
[{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",\"\",'4 - Payroll reduction'!C579))","v":""},{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",\"\",'4 - Payroll reduction'!D579))","v":""},{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",\"\",'4 - Payroll reduction'!E579))","v":""},{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",\"\",'4 - Payroll reduction'!G579))","v":""},{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",\"\",'4 - Payroll reduction'!F579))","v":""},500]
["FTE Reduction Exceptions:",null,{"$f":"SUM(C10:C509)","v":0},{"$f":"SUM(D10:D509)","v":0},{"$f":"SUM(E10:E509)","v":0}]
["Totals:",null,"Box 1","Box 2","Box 3"]
[]
["Table 2: List employees who:\n     Were employed by the Borrower at any point during the Covered Period or the Alternative Payroll Covered Period whose principal place of residence is in the United States; and\n     Received compensation from the Borrower at an annualized rate of more than $100,000 for any pay period in 2019."]
["Employee's Name","Employee Identifier","Cash Compensation","Average FTE"]
[{"$f":"IF('4 - Payroll reduction'!C80=\"Name\",\"\",IF('4 - Payroll reduction'!H80=\"Table 2\",'4 - Payroll reduction'!C80,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C80=\"Name\",\"\",IF('4 - Payroll reduction'!H80=\"Table 2\",'4 - Payroll reduction'!D80,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C80=\"Name\",\"\",IF('4 - Payroll reduction'!H80=\"Table 2\",'4 - Payroll reduction'!E80,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C80=\"Name\",\"\",IF('4 - Payroll reduction'!H80=\"Table 2\",'4 - Payroll reduction'!G80,\"\"))","v":""},null,1]
[{"$f":"IF('4 - Payroll reduction'!C81=\"Name\",\"\",IF('4 - Payroll reduction'!H81=\"Table 2\",'4 - Payroll reduction'!C81,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C81=\"Name\",\"\",IF('4 - Payroll reduction'!H81=\"Table 2\",'4 - Payroll reduction'!D81,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C81=\"Name\",\"\",IF('4 - Payroll reduction'!H81=\"Table 2\",'4 - Payroll reduction'!E81,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C81=\"Name\",\"\",IF('4 - Payroll reduction'!H81=\"Table 2\",'4 - Payroll reduction'!G81,\"\"))","v":""},null,{"$f":"F515+1","v":2}]
[{"$f":"IF('4 - Payroll reduction'!C82=\"Name\",\"\",IF('4 - Payroll reduction'!H82=\"Table 2\",'4 - Payroll reduction'!C82,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C82=\"Name\",\"\",IF('4 - Payroll reduction'!H82=\"Table 2\",'4 - Payroll reduction'!D82,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C82=\"Name\",\"\",IF('4 - Payroll reduction'!H82=\"Table 2\",'4 - Payroll reduction'!E82,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C82=\"Name\",\"\",IF('4 - Payroll reduction'!H82=\"Table 2\",'4 - Payroll reduction'!G82,\"\"))","v":""},null,{"$f":"F516+1","v":3}]
[{"$f":"IF('4 - Payroll reduction'!C83=\"Name\",\"\",IF('4 - Payroll reduction'!H83=\"Table 2\",'4 - Payroll reduction'!C83,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C83=\"Name\",\"\",IF('4 - Payroll reduction'!H83=\"Table 2\",'4 - Payroll reduction'!D83,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C83=\"Name\",\"\",IF('4 - Payroll reduction'!H83=\"Table 2\",'4 - Payroll reduction'!E83,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C83=\"Name\",\"\",IF('4 - Payroll reduction'!H83=\"Table 2\",'4 - Payroll reduction'!G83,\"\"))","v":""},null,{"$f":"F517+1","v":4}]
[{"$f":"IF('4 - Payroll reduction'!C84=\"Name\",\"\",IF('4 - Payroll reduction'!H84=\"Table 2\",'4 - Payroll reduction'!C84,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C84=\"Name\",\"\",IF('4 - Payroll reduction'!H84=\"Table 2\",'4 - Payroll reduction'!D84,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C84=\"Name\",\"\",IF('4 - Payroll reduction'!H84=\"Table 2\",'4 - Payroll reduction'!E84,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C84=\"Name\",\"\",IF('4 - Payroll reduction'!H84=\"Table 2\",'4 - Payroll reduction'!G84,\"\"))","v":""},null,5]
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[{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",'4 - Payroll reduction'!C577,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",'4 - Payroll reduction'!D577,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",'4 - Payroll reduction'!E577,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C577=\"Name\",\"\",IF('4 - Payroll reduction'!H577=\"Table 2\",'4 - Payroll reduction'!G577,\"\"))","v":""},null,498]
[{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",'4 - Payroll reduction'!C578,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",'4 - Payroll reduction'!D578,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",'4 - Payroll reduction'!E578,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C578=\"Name\",\"\",IF('4 - Payroll reduction'!H578=\"Table 2\",'4 - Payroll reduction'!G578,\"\"))","v":""},null,499]
[{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",'4 - Payroll reduction'!C579,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",'4 - Payroll reduction'!D579,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",'4 - Payroll reduction'!E579,\"\"))","v":""},{"$f":"IF('4 - Payroll reduction'!C579=\"Name\",\"\",IF('4 - Payroll reduction'!H579=\"Table 2\",'4 - Payroll reduction'!G579,\"\"))","v":""},null,500]
[null,null,{"$f":"SUM(C515:C1014)","v":0},{"$f":"SUM(D515:D1014)","v":0}]
["Totals:",null,"Box 4","Box 5"]
[]
["Attach additional tables if additional rows are needed."]
[]
["FTE Reduction Safe Harbor:"]
["Step 1. Enter the borrower’s total average FTE between February 15, 2020 and April 26, 2020.  Follow the same method that was used to calculate Average FTE in the PPP Schedule A Worksheet Tables.  Sum across all employees and enter:\n                            .",null,null,null,{"$f":"'5 - FTE reduction'!B56","v":0}]
["Step 2. Enter the borrower’s total FTE in the Borrower’s pay period inclusive of February 15, 2020.  Follow the same method that was used in step 1:",null,null,null,{"$f":"'5 - FTE reduction'!B64","v":0}]
["Step 3. If the entry for step 2 is greater than step 1, proceed to step 4.  Otherwise, the FTE Reduction Safe Harbor is not applicable and the Borrower must complete line 13 of PPP Schedule A by dividing line 12 by line 11 of that schedule."]
["Enter the borrower's total FTE as of the earlier of December 31, 2020 and the date this application is submitted:",null,null,null,{"$f":"IF(E1022>E1021,'5 - FTE reduction'!B72,\"\")","v":""}]
["Step 5. If the entry for step 4 is greater than or equal to step 2, enter 1.0 on line 13 of PPP Schedule A; the FTE Reduction Safe Harbor 2 has been satisfied.  Otherwise, the FTE Reduction Safe Harbor 2 does not apply and the Borrower must complete line 13 of PPP Schedule A by dividing line 12 by line 11 of that schedule.",null,null,null,{"$f":"IF(E1024<E1022,\"\",1)","v":1}]

{"sheet":"4 - Payroll reduction","index":7,"n_rows":580,"n_cols":502,"rows_kept":580,"cut":false,"hidden":false,"merged":[]}
["Paycheck Protection Program",null,"Employee","Sasserath & Zoraian, LLP "]
["Payroll reduction",null,"Other","(631) 368-3110",null,null,null,"No"]
[null,null,null,"www.sz-cpas.com",null,null,null,"Yes"]
[]
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FTE reduction'!RJ36","v":0},{"$f":"'5 - FTE reduction'!RK36","v":0},{"$f":"'5 - FTE reduction'!RL36","v":0},{"$f":"'5 - FTE reduction'!RM36","v":0},{"$f":"'5 - FTE reduction'!RN36","v":0},{"$f":"'5 - FTE reduction'!RO36","v":0},{"$f":"'5 - FTE reduction'!RP36","v":0},{"$f":"'5 - FTE reduction'!RQ36","v":0},{"$f":"'5 - FTE reduction'!RR36","v":0},{"$f":"'5 - FTE reduction'!RS36","v":0},{"$f":"'5 - FTE reduction'!RT36","v":0},{"$f":"'5 - FTE reduction'!RU36","v":0},{"$f":"'5 - FTE reduction'!RV36","v":0},{"$f":"'5 - FTE reduction'!RW36","v":0},{"$f":"'5 - FTE reduction'!RX36","v":0},{"$f":"'5 - FTE reduction'!RY36","v":0},{"$f":"'5 - FTE reduction'!RZ36","v":0},{"$f":"'5 - FTE reduction'!SA36","v":0},{"$f":"'5 - FTE reduction'!SB36","v":0},{"$f":"'5 - FTE reduction'!SC36","v":0},{"$f":"'5 - FTE reduction'!SD36","v":0},{"$f":"'5 - FTE reduction'!SE36","v":0},{"$f":"'5 - FTE reduction'!SF36","v":0},{"$f":"'5 - FTE reduction'!SG36","v":0},{"$f":"'5 - FTE reduction'!SH36","v":0}]
[]
["Average Rate for the Covered Period",null,{"$f":"IF(MIN(C13,C15)=0,0,IF(C9=\"Salaried-Other\",0,IF(C9=\"Salaried-No reduction\",0,C13/C15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(MIN(BO13,BO15)=0,0,IF(BO9=\"Salaried-Other\",0,IF(BO9=\"Salaried-No reduction\",0,BO13/BO15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(MIN(EA13,EA15)=0,0,IF(EA9=\"Salaried-Other\",0,IF(EA9=\"Salaried-No reduction\",0,EA13/EA15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(MIN(GM13,GM15)=0,0,IF(GM9=\"Salaried-Other\",0,IF(GM9=\"Salaried-No reduction\",0,GM13/GM15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(MIN(IY13,IY15)=0,0,IF(IY9=\"Salaried-Other\",0,IF(IY9=\"Salaried-No reduction\",0,IY13/IY15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(MIN(LK13,LK15)=0,0,IF(LK9=\"Salaried-Other\",0,IF(LK9=\"Salaried-No reduction\",0,LK13/LK15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(MIN(NW13,NW15)=0,0,IF(NW9=\"Salaried-Other\",0,IF(NW9=\"Salaried-No reduction\",0,NW13/NW15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(MIN(QI13,QI15)=0,0,IF(QI9=\"Salaried-Other\",0,IF(QI9=\"Salaried-No reduction\",0,QI13/QI15)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["Maximum Compensation for the 8 Week Covered 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["Hours worked in 1Q 2020 / 13 weeks",null,{"$f":"C25/13","v":0},{"$f":"D25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ25/13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Adj hours worked in 1Q 2020 X Differential rate",null,{"$f":"C33*C31*8","v":0},{"$f":"D33*D31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP33*BP31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB33*EB31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN33*GN31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ33*IZ31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL33*LL31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX33*NX31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ33*QJ31*8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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["8/13 of compensation of full quarter prior to loan",null,{"$f":"IF(C20<C13,0,IF(C24>25000,0,C24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BO20<BO13,0,IF(BO24>25000,0,BO24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EA20<EA13,0,IF(EA24>25000,0,EA24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GM20<GM13,0,IF(GM24>25000,0,GM24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IY20<IY13,0,IF(IY24>25000,0,IY24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LK20<LK13,0,IF(LK24>25000,0,LK24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NW20<NW13,0,IF(NW24>25000,0,NW24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QI20<QI13,0,IF(QI24>25000,0,QI24/13*8))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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["Difference",null,{"$f":"IF(C13>C20,0,IF(C24>25000,0,C22-C36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BO13>BO20,0,IF(BO24>25000,0,BO22-BO36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EA13>EA20,0,IF(EA24>25000,0,EA22-EA36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GM13>GM20,0,IF(GM24>25000,0,GM22-GM36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IY13>IY20,0,IF(IY24>25000,0,IY22-IY36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LK13>LK20,0,IF(LK24>25000,0,LK22-LK36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NW13>NW20,0,IF(NW24>25000,0,NW22-NW36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QI13>QI20,0,IF(QI24>25000,0,QI22-QI36))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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["25% of allowed reduction",null,{"$f":"IF(C38=0,0,-C36*0.25)","v":0},{"$f":"IF(D38=0,0,-D36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP38=0,0,-BP36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB38=0,0,-EB36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN38=0,0,-GN36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ38=0,0,-IZ36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL38=0,0,-LL36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX38=0,0,-NX36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ38=0,0,-QJ36*0.25)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["1Q hourly rate"]
[]
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[]
["Safe harbor met?",null,{"$f":"IF(C47+C49+C51=0,\"NO\",(IF(C47>C49,IF(C47>C51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},{"$f":"IF(D47+D49+D51=0,\"NO\",(IF(D47>D49,IF(D47>D51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",{"$f":"IF(BP47+BP49+BP51=0,\"NO\",(IF(BP47>BP49,IF(BP47>BP51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",{"$f":"IF(EB47+EB49+EB51=0,\"NO\",(IF(EB47>EB49,IF(EB47>EB51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",{"$f":"IF(GN47+GN49+GN51=0,\"NO\",(IF(GN47>GN49,IF(GN47>GN51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",{"$f":"IF(IZ47+IZ49+IZ51=0,\"NO\",(IF(IZ47>IZ49,IF(IZ47>IZ51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",{"$f":"IF(LL47+LL49+LL51=0,\"NO\",(IF(LL47>LL49,IF(LL47>LL51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",{"$f":"IF(NX47+NX49+NX51=0,\"NO\",(IF(NX47>NX49,IF(NX47>NX51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO",{"$f":"IF(QJ47+QJ49+QJ51=0,\"NO\",(IF(QJ47>QJ49,IF(QJ47>QJ51,\"NO\",\"YES\"),\"YES\")))","v":"NO"},"NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO","NO"]
[]
["Select \"yes\" if any of the following is true, and if the employee was not replaced…..."]
["1) Payroll reduction eliminated or job offered prior to/by 6/30/20"]
["2) Employee was fired for cause"]
["3) Employee voluntarily resigned"]
["4) Employee voluntarily requested a reduction in hours",null,{"$f":"'6 - Input sheet - Employee data'!C20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!D20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!E20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!F20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!G20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!H20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!I20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!J20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!K20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!L20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!M20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!N20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!O20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!P20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!Q20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!R20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!S20","v":"No"},{"$f":"'6 - 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Input sheet - Employee data'!RB20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RC20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RD20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RE20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RF20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RG20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RH20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RI20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RJ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RK20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RL20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RM20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RN20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RO20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RP20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RQ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RR20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!RS20","v":"No"},{"$f":"'6 - 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[]
[]
["Salary reduction from above",null,{"$f":"C44","v":0},{"$f":"D44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ44","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["Reductions eliminated",{"$f":"SUM(C65:SH65)","v":0},{"$f":"IF('6 - Input sheet - Employee data'!C16=\"No\",-C44,IF(C59=\"Yes\",-C44,IF(C53=\"Yes\",-C44,IF('5 - FTE reduction'!C46=\"FTER\",-C44,0))))","v":0},{"$f":"IF('6 - Input sheet - Employee data'!D16=\"No\",-D44,IF(D59=\"Yes\",-D44,IF(D53=\"Yes\",-D44,IF('5 - FTE reduction'!D46=\"FTER\",-D44,0))))","v":0},{"$f":"IF('6 - Input sheet - Employee data'!E16=\"No\",-E44,IF(E59=\"Yes\",-E44,IF(E53=\"Yes\",-E44,IF('5 - FTE reduction'!E46=\"FTER\",-E44,0))))","v":0},{"$f":"IF('6 - Input sheet - Employee data'!F16=\"No\",-F44,IF(F59=\"Yes\",-F44,IF(F53=\"Yes\",-F44,IF('5 - FTE reduction'!F46=\"FTER\",-F44,0))))","v":0},{"$f":"IF('6 - Input sheet - Employee data'!G16=\"No\",-G44,IF(G59=\"Yes\",-G44,IF(G53=\"Yes\",-G44,IF('5 - FTE reduction'!G46=\"FTER\",-G44,0))))","v":0},{"$f":"IF('6 - Input sheet - Employee data'!H16=\"No\",-H44,IF(H59=\"Yes\",-H44,IF(H53=\"Yes\",-H44,IF('5 - FTE reduction'!H46=\"FTER\",-H44,0))))","v":0},{"$f":"IF('6 - Input sheet - 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[null,null,{"$f":"IF(C8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",{"$f":"IF(BO8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",{"$f":"IF(EA8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",{"$f":"IF(GM8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",{"$f":"IF(IY8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",{"$f":"IF(LK8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",{"$f":"IF(NW8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",{"$f":"IF(QI8=\"Yes\",\"Table 2\",\"\")","v":""},"","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[]
["ASSUMPTIONS"]
["1) Employee can be excluded from this schedule if an employee received during any pay period in 2019, an annualized payroll or wage of more than $100,000."]
[]
[]
[]
["This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general informational and educational purposes. It is not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service. Please consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances. The calculations herein are estimates based on our interpretation of the bill signed into law on March 27, 2020 under the CARES Act."]
[]
[]
[null,"Employee #","Name","Identifier","Compensation","Payroll Reduction","Average FTE","Table"]
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[]
["FTE simplified calculation method?",{"$f":"'6 - Input sheet - Employee data'!B18","v":"No"}]
["Period type",{"$f":"'6 - Input sheet - Employee data'!B17","v":"Weekly"},{"$f":"IF(B13=\"Weekly\",40,IF(B13=\"Bi-weekly\",80,IF(B13=\"Semi-monthly\",85,170)))","v":40},"Hrs"]
[null,"Periods",{"$f":"IF(B13=\"Weekly\",20,IF(B13=\"Bi-weekly\",10,IF(B13=\"Semi-monthly\",9,5)))","v":20},{"$f":"IF(B13=\"Weekly\",9,IF(B13=\"Bi-weekly\",5,IF(B13=\"Semi-monthly\",4,2)))","v":9},{"$f":"IF(B13=\"Weekly\",8,IF(B13=\"Bi-weekly\",4,IF(B13=\"Semi-monthly\",4,2)))","v":8},{"$f":"IF(B13=\"Weekly\",11,IF(B13=\"Bi-weekly\",6,IF(B13=\"Semi-monthly\",6,3)))","v":11}]
[null,null,"2/15/19 - 6/30/19","1/1/20 - 2/29/20","PPP Loan Period","2/15/20 - 4/26/20"]
["BASE PERIOD"]
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["   FTE - salaried",null,{"$f":"IF(C18=\"yes\",1,0)","v":1},{"$f":"IF(D18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(BP18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(EB18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(GN18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(IZ18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(LL18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(NX18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(QJ18=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
["   FTE - hourly",null,{"$f":"C17/($C$13*$C$14)","v":0},{"$f":"D17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ17/($C$13*$C$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly max",null,{"$f":"IF(C20>1,1,0)","v":0},{"$f":"IF(D20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ20>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly less max",null,{"$f":"IF(C17=0,0,ROUND(IF(C20<1,IF($B$12=\"NO\",C20,0.5),0),1))","v":0},{"$f":"IF(D17=0,0,ROUND(IF(D20<1,IF($B$12=\"NO\",D20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP17=0,0,ROUND(IF(BP20<1,IF($B$12=\"NO\",BP20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB17=0,0,ROUND(IF(EB20<1,IF($B$12=\"NO\",EB20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN17=0,0,ROUND(IF(GN20<1,IF($B$12=\"NO\",GN20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ17=0,0,ROUND(IF(IZ20<1,IF($B$12=\"NO\",IZ20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL17=0,0,ROUND(IF(LL20<1,IF($B$12=\"NO\",LL20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX17=0,0,ROUND(IF(NX20<1,IF($B$12=\"NO\",NX20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ17=0,0,ROUND(IF(QJ20<1,IF($B$12=\"NO\",QJ20,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE Count",{"$f":"SUM(C23:SH23)","v":0},{"$f":"IF(C$8=\"Salaried-Other\",C19,IF(C$8=\"Salaried-No reduction\",C19,SUM(C21:C22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BO$8=\"Salaried-Other\",BO19,IF(BO$8=\"Salaried-No reduction\",BO19,SUM(BO21:BO22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EA$8=\"Salaried-Other\",EA19,IF(EA$8=\"Salaried-No reduction\",EA19,SUM(EA21:EA22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GM$8=\"Salaried-Other\",GM19,IF(GM$8=\"Salaried-No reduction\",GM19,SUM(GM21:GM22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IY$8=\"Salaried-Other\",IY19,IF(IY$8=\"Salaried-No reduction\",IY19,SUM(IY21:IY22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LK$8=\"Salaried-Other\",LK19,IF(LK$8=\"Salaried-No reduction\",LK19,SUM(LK21:LK22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NW$8=\"Salaried-Other\",NW19,IF(NW$8=\"Salaried-No reduction\",NW19,SUM(NW21:NW22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QI$8=\"Salaried-Other\",QI19,IF(QI$8=\"Salaried-No reduction\",QI19,SUM(QI21:QI22)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
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["   FTE - salaried",null,{"$f":"IF(C26=\"yes\",1,0)","v":1},{"$f":"IF(D26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(BP26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(EB26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(GN26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(IZ26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(LL26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(NX26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(QJ26=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
["   FTE - hourly",null,{"$f":"C25/($C$13*$D$14)","v":0},{"$f":"D25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ25/($C$13*$D$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly max",null,{"$f":"IF(C28>1,1,0)","v":0},{"$f":"IF(D28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ28>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly less max",null,{"$f":"IF(C25=0,0,ROUND(IF(C28<1,IF($B$12=\"NO\",C28,0.5),0),1))","v":0},{"$f":"IF(D25=0,0,ROUND(IF(D28<1,IF($B$12=\"NO\",D28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP25=0,0,ROUND(IF(BP28<1,IF($B$12=\"NO\",BP28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB25=0,0,ROUND(IF(EB28<1,IF($B$12=\"NO\",EB28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN25=0,0,ROUND(IF(GN28<1,IF($B$12=\"NO\",GN28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ25=0,0,ROUND(IF(IZ28<1,IF($B$12=\"NO\",IZ28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL25=0,0,ROUND(IF(LL28<1,IF($B$12=\"NO\",LL28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX25=0,0,ROUND(IF(NX28<1,IF($B$12=\"NO\",NX28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ25=0,0,ROUND(IF(QJ28<1,IF($B$12=\"NO\",QJ28,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE Count",{"$f":"SUM(C31:SH31)","v":0},{"$f":"IF(C8=\"Salaried-Other\",C27,IF(C8=\"Salaried-No Reduction\",C27,SUM(C29:C30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BO8=\"Salaried-Other\",BO27,IF(BO8=\"Salaried-No Reduction\",BO27,SUM(BO29:BO30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EA8=\"Salaried-Other\",EA27,IF(EA8=\"Salaried-No Reduction\",EA27,SUM(EA29:EA30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GM8=\"Salaried-Other\",GM27,IF(GM8=\"Salaried-No Reduction\",GM27,SUM(GM29:GM30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IY8=\"Salaried-Other\",IY27,IF(IY8=\"Salaried-No Reduction\",IY27,SUM(IY29:IY30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LK8=\"Salaried-Other\",LK27,IF(LK8=\"Salaried-No Reduction\",LK27,SUM(LK29:LK30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NW8=\"Salaried-Other\",NW27,IF(NW8=\"Salaried-No Reduction\",NW27,SUM(NW29:NW30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QI8=\"Salaried-Other\",QI27,IF(QI8=\"Salaried-No Reduction\",QI27,SUM(QI29:QI30)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["   FTE Count - Base Period",{"$f":"MIN(B23,B31)","v":0}]
[]
["COVERED PERIOD OR ALTERNATIVE PAYROLL COVERED PERIOD",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,274,275,276,277,278,279,280,281,282,283,284,285,286,287,288,289,290,291,292,293,294,295,296,297,298,299,300,301,302,303,304,305,306,307,308,309,310,311,312,313,314,315,316,317,318,319,320,321,322,323,324,325,326,327,328,329,330,331,332,333,334,335,336,337,338,339,340,341,342,343,344,345,346,347,348,349,350,351,352,353,354,355,356,357,358,359,360,361,362,363,364,365,366,367,368,369,370,371,372,373,374,375,376,377,378,379,380,381,382,383,384,385,386,387,388,389,390,391,392,393,394,395,396,397,398,399,400,401,402,403,404,405,406,407,408,409,410,411,412,413,414,415,416,417,418,419,420,421,422,423,424,425,426,427,428,429,430,431,432,433,434,435,436,437,438,439,440,441,442,443,444,445,446,447,448,449,450,451,452,453,454,455,456,457,458,459,460,461,462,463,464,465,466,467,468,469,470,471,472,473,474,475,476,477,478,479,480,481,482,483,484,485,486,487,488,489,490,491,492,493,494,495,496,497,498,499,500]
["   Hours - 24 week PPP loan period",null,{"$f":"'6 - Input sheet - Employee data'!C40","v":0},{"$f":"'6 - Input sheet - Employee data'!D40","v":0},{"$f":"'6 - Input sheet - Employee data'!E40","v":0},{"$f":"'6 - Input sheet - Employee data'!F40","v":0},{"$f":"'6 - Input sheet - Employee data'!G40","v":0},{"$f":"'6 - Input sheet - Employee data'!H40","v":0},{"$f":"'6 - Input sheet - Employee data'!I40","v":0},{"$f":"'6 - Input sheet - Employee data'!J40","v":0},{"$f":"'6 - Input sheet - Employee data'!K40","v":0},{"$f":"'6 - Input sheet - Employee data'!L40","v":0},{"$f":"'6 - Input sheet - Employee data'!M40","v":0},{"$f":"'6 - Input sheet - Employee data'!N40","v":0},{"$f":"'6 - Input sheet - Employee data'!O40","v":0},{"$f":"'6 - Input sheet - Employee data'!P40","v":0},{"$f":"'6 - Input sheet - Employee data'!Q40","v":0},{"$f":"'6 - Input sheet - Employee data'!R40","v":0},{"$f":"'6 - Input sheet - Employee data'!S40","v":0},{"$f":"'6 - Input sheet - Employee data'!T40","v":0},{"$f":"'6 - Input sheet - Employee data'!U40","v":0},{"$f":"'6 - Input sheet - Employee data'!V40","v":0},{"$f":"'6 - Input sheet - Employee data'!W40","v":0},{"$f":"'6 - Input sheet - Employee data'!X40","v":0},{"$f":"'6 - Input sheet - Employee data'!Y40","v":0},{"$f":"'6 - Input sheet - Employee data'!Z40","v":0},{"$f":"'6 - Input sheet - Employee data'!AA40","v":0},{"$f":"'6 - Input sheet - Employee data'!AB40","v":0},{"$f":"'6 - Input sheet - Employee data'!AC40","v":0},{"$f":"'6 - Input sheet - Employee data'!AD40","v":0},{"$f":"'6 - Input sheet - Employee data'!AE40","v":0},{"$f":"'6 - Input sheet - Employee data'!AF40","v":0},{"$f":"'6 - Input sheet - Employee data'!AG40","v":0},{"$f":"'6 - Input sheet - Employee data'!AH40","v":0},{"$f":"'6 - Input sheet - Employee data'!AI40","v":0},{"$f":"'6 - Input sheet - Employee data'!AJ40","v":0},{"$f":"'6 - Input sheet - Employee data'!AK40","v":0},{"$f":"'6 - Input sheet - Employee data'!AL40","v":0},{"$f":"'6 - Input sheet - Employee data'!AM40","v":0},{"$f":"'6 - 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["   FTE - hourly",null,{"$f":"C36/($C$13*$E$14)","v":0},{"$f":"D36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ36/($C$13*$E$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly max",null,{"$f":"IF(C39>1,1,0)","v":0},{"$f":"IF(D39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ39>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly less max",null,{"$f":"IF(C36=0,0,ROUND(IF(C39<1,IF($B$12=\"NO\",C39,0.5),0),1))","v":0},{"$f":"IF(D36=0,0,ROUND(IF(D39<1,IF($B$12=\"NO\",D39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP36=0,0,ROUND(IF(BP39<1,IF($B$12=\"NO\",BP39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB36=0,0,ROUND(IF(EB39<1,IF($B$12=\"NO\",EB39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN36=0,0,ROUND(IF(GN39<1,IF($B$12=\"NO\",GN39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ36=0,0,ROUND(IF(IZ39<1,IF($B$12=\"NO\",IZ39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL36=0,0,ROUND(IF(LL39<1,IF($B$12=\"NO\",LL39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX36=0,0,ROUND(IF(NX39<1,IF($B$12=\"NO\",NX39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ36=0,0,ROUND(IF(QJ39<1,IF($B$12=\"NO\",QJ39,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE Count",{"$f":"SUM(C42:SH42)","v":0},{"$f":"IF(C8=\"Salaried-Other\",C38,IF(C8=\"Salaried-No Reduction\",1,IF(C82=\"YES\",IF($B$31<$B$23,C31,C23),C40+C41)))","v":0},{"$f":"IF(D8=\"Salaried-Other\",D38,IF(D8=\"Salaried-No Reduction\",D38,IF(D82=\"YES\",IF($B$31<$B$23,D31,D23),D40+D41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP8=\"Salaried-Other\",BP38,IF(BP8=\"Salaried-No Reduction\",BP38,IF(BP82=\"YES\",IF($B$31<$B$23,BP31,BP23),BP40+BP41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB8=\"Salaried-Other\",EB38,IF(EB8=\"Salaried-No Reduction\",EB38,IF(EB82=\"YES\",IF($B$31<$B$23,EB31,EB23),EB40+EB41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN8=\"Salaried-Other\",GN38,IF(GN8=\"Salaried-No Reduction\",GN38,IF(GN82=\"YES\",IF($B$31<$B$23,GN31,GN23),GN40+GN41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ8=\"Salaried-Other\",IZ38,IF(IZ8=\"Salaried-No Reduction\",IZ38,IF(IZ82=\"YES\",IF($B$31<$B$23,IZ31,IZ23),IZ40+IZ41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL8=\"Salaried-Other\",LL38,IF(LL8=\"Salaried-No Reduction\",LL38,IF(LL82=\"YES\",IF($B$31<$B$23,LL31,LL23),LL40+LL41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX8=\"Salaried-Other\",NX38,IF(NX8=\"Salaried-No Reduction\",NX38,IF(NX82=\"YES\",IF($B$31<$B$23,NX31,NX23),NX40+NX41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ8=\"Salaried-Other\",QJ38,IF(QJ8=\"Salaried-No Reduction\",QJ38,IF(QJ82=\"YES\",IF($B$31<$B$23,QJ31,QJ23),QJ40+QJ41)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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["SAFE HARBOR CALCULATION"]
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Employee data'!RG45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RH45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RI45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RJ45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RK45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RL45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RM45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RN45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RO45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RP45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RQ45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RR45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RS45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RT45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RU45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RV45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RW45","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!RX45","v":"Yes"},{"$f":"'6 - 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["   FTE - salaried",null,{"$f":"IF(C51=\"yes\",1,0)","v":1},{"$f":"IF(D51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(BP51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(EB51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(GN51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(IZ51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(LL51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(NX51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(QJ51=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
["   FTE - hourly",null,{"$f":"C50/($C$13*$F$14)","v":0},{"$f":"D50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ50/($C$13*$F$14)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly max",null,{"$f":"IF(C53>1,1,0)","v":0},{"$f":"IF(D53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ53>1,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly less max",null,{"$f":"IF(C50=0,0,ROUND(IF(C53<1,IF($B$12=\"NO\",C53,0.5),0),1))","v":0},{"$f":"IF(D50=0,0,ROUND(IF(D53<1,IF($B$12=\"NO\",D53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP50=0,0,ROUND(IF(BP53<1,IF($B$12=\"NO\",BP53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB50=0,0,ROUND(IF(EB53<1,IF($B$12=\"NO\",EB53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN50=0,0,ROUND(IF(GN53<1,IF($B$12=\"NO\",GN53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ50=0,0,ROUND(IF(IZ53<1,IF($B$12=\"NO\",IZ53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL50=0,0,ROUND(IF(LL53<1,IF($B$12=\"NO\",LL53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX50=0,0,ROUND(IF(NX53<1,IF($B$12=\"NO\",NX53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ50=0,0,ROUND(IF(QJ53<1,IF($B$12=\"NO\",QJ53,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE Count",{"$f":"SUM(C56:SH56)","v":0},{"$f":"IF(C8=\"Salaried-Other\",C52,IF(C8=\"Salaried-No Reduction\",1,SUM(C54:C55)))","v":0},{"$f":"IF(D8=\"Salaried-Other\",D52,IF(D8=\"Salaried-No Reduction\",D52,SUM(D54:D55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP8=\"Salaried-Other\",BP52,IF(BP8=\"Salaried-No Reduction\",BP52,SUM(BP54:BP55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB8=\"Salaried-Other\",EB52,IF(EB8=\"Salaried-No Reduction\",EB52,SUM(EB54:EB55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN8=\"Salaried-Other\",GN52,IF(GN8=\"Salaried-No Reduction\",GN52,SUM(GN54:GN55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ8=\"Salaried-Other\",IZ52,IF(IZ8=\"Salaried-No Reduction\",IZ52,SUM(IZ54:IZ55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL8=\"Salaried-Other\",LL52,IF(LL8=\"Salaried-No Reduction\",LL52,SUM(LL54:LL55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX8=\"Salaried-Other\",NX52,IF(NX8=\"Salaried-No Reduction\",NX52,SUM(NX54:NX55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ8=\"Salaried-Other\",QJ52,IF(QJ8=\"Salaried-No Reduction\",QJ52,SUM(QJ54:QJ55)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["   Hours - Payroll period inclusive of February 15, 2020",null,{"$f":"'6 - Input sheet - Employee data'!C47","v":0},{"$f":"'6 - Input sheet - Employee data'!D47","v":0},{"$f":"'6 - Input sheet - Employee data'!E47","v":0},{"$f":"'6 - Input sheet - Employee data'!F47","v":0},{"$f":"'6 - Input sheet - Employee data'!G47","v":0},{"$f":"'6 - Input sheet - Employee data'!H47","v":0},{"$f":"'6 - Input sheet - Employee data'!I47","v":0},{"$f":"'6 - Input sheet - Employee data'!J47","v":0},{"$f":"'6 - Input sheet - Employee data'!K47","v":0},{"$f":"'6 - Input sheet - Employee data'!L47","v":0},{"$f":"'6 - Input sheet - Employee data'!M47","v":0},{"$f":"'6 - Input sheet - Employee data'!N47","v":0},{"$f":"'6 - Input sheet - Employee data'!O47","v":0},{"$f":"'6 - Input sheet - Employee data'!P47","v":0},{"$f":"'6 - Input sheet - Employee data'!Q47","v":0},{"$f":"'6 - Input sheet - Employee data'!R47","v":0},{"$f":"'6 - Input sheet - Employee data'!S47","v":0},{"$f":"'6 - Input sheet - Employee data'!T47","v":0},{"$f":"'6 - 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["   FTE - salaried",null,{"$f":"IF(C59=\"yes\",1,0)","v":1},{"$f":"IF(D59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(BP59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(EB59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(GN59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(IZ59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(LL59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(NX59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(QJ59=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
["   FTE - hourly",null,{"$f":"C58/$C$13","v":0},{"$f":"D58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"BP58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"EB58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"GN58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IZ58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"LL58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"NX58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"QJ58/$C$13","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly max",null,{"$f":"IF(C61<1,0,1)","v":0},{"$f":"IF(D61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ61<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly less max",null,{"$f":"IF(C58=0,0,ROUND(IF(C61<1,IF($B$12=\"NO\",C61,0.5),0),1))","v":0},{"$f":"IF(D58=0,0,ROUND(IF(D61<1,IF($B$12=\"NO\",D61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP58=0,0,ROUND(IF(BP61<1,IF($B$12=\"NO\",BP61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB58=0,0,ROUND(IF(EB61<1,IF($B$12=\"NO\",EB61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN58=0,0,ROUND(IF(GN61<1,IF($B$12=\"NO\",GN61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ58=0,0,ROUND(IF(IZ61<1,IF($B$12=\"NO\",IZ61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL58=0,0,ROUND(IF(LL61<1,IF($B$12=\"NO\",LL61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX58=0,0,ROUND(IF(NX61<1,IF($B$12=\"NO\",NX61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ58=0,0,ROUND(IF(QJ61<1,IF($B$12=\"NO\",QJ61,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE Count",{"$f":"SUM(C64:SH64)","v":0},{"$f":"IF(C8=\"Salaried-Other\",C60,IF(C8=\"Salaried-No Reduction\",1,IF(C58=0,0,SUM(C62:C63))))","v":0},{"$f":"IF(D8=\"Salaried-Other\",D60,IF(D8=\"Salaried-No Reduction\",D60,IF(D58=0,0,SUM(D62:D63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP8=\"Salaried-Other\",BP60,IF(BP8=\"Salaried-No Reduction\",BP60,IF(BP58=0,0,SUM(BP62:BP63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB8=\"Salaried-Other\",EB60,IF(EB8=\"Salaried-No Reduction\",EB60,IF(EB58=0,0,SUM(EB62:EB63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN8=\"Salaried-Other\",GN60,IF(GN8=\"Salaried-No Reduction\",GN60,IF(GN58=0,0,SUM(GN62:GN63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ8=\"Salaried-Other\",IZ60,IF(IZ8=\"Salaried-No Reduction\",IZ60,IF(IZ58=0,0,SUM(IZ62:IZ63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL8=\"Salaried-Other\",LL60,IF(LL8=\"Salaried-No Reduction\",LL60,IF(LL58=0,0,SUM(LL62:LL63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX8=\"Salaried-Other\",NX60,IF(NX8=\"Salaried-No Reduction\",NX60,IF(NX58=0,0,SUM(NX62:NX63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ8=\"Salaried-Other\",QJ60,IF(QJ8=\"Salaried-No Reduction\",QJ60,IF(QJ58=0,0,SUM(QJ62:QJ63))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["   Hours - Payroll period inclusive of December 31, 2020",null,{"$f":"'6 - Input sheet - Employee data'!C50","v":0},{"$f":"'6 - Input sheet - Employee data'!D50","v":0},{"$f":"'6 - Input sheet - Employee data'!E50","v":0},{"$f":"'6 - Input sheet - Employee data'!F50","v":0},{"$f":"'6 - Input sheet - Employee data'!G50","v":0},{"$f":"'6 - Input sheet - Employee data'!H50","v":0},{"$f":"'6 - Input sheet - Employee data'!I50","v":0},{"$f":"'6 - Input sheet - Employee data'!J50","v":0},{"$f":"'6 - Input sheet - Employee data'!K50","v":0},{"$f":"'6 - Input sheet - Employee data'!L50","v":0},{"$f":"'6 - Input sheet - Employee data'!M50","v":0},{"$f":"'6 - Input sheet - Employee data'!N50","v":0},{"$f":"'6 - Input sheet - Employee data'!O50","v":0},{"$f":"'6 - Input sheet - Employee data'!P50","v":0},{"$f":"'6 - Input sheet - Employee data'!Q50","v":0},{"$f":"'6 - Input sheet - Employee data'!R50","v":0},{"$f":"'6 - Input sheet - Employee data'!S50","v":0},{"$f":"'6 - Input sheet - Employee data'!T50","v":0},{"$f":"'6 - 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["   FTE - salaried",null,{"$f":"IF(C67=\"yes\",1,0)","v":1},{"$f":"IF(D67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(BP67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(EB67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(GN67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(IZ67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(LL67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(NX67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,{"$f":"IF(QJ67=\"yes\",1,0)","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
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["   FTE - hourly max",null,{"$f":"IF(C69<1,0,1)","v":0},{"$f":"IF(D69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ69<1,0,1)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE - hourly less max",null,{"$f":"IF(C66=0,0,ROUND(IF(C69<1,IF($B$12=\"NO\",C69,0.5),0),1))","v":0},{"$f":"IF(D66=0,0,ROUND(IF(D69<1,IF($B$12=\"NO\",D69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP66=0,0,ROUND(IF(BP69<1,IF($B$12=\"NO\",BP69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB66=0,0,ROUND(IF(EB69<1,IF($B$12=\"NO\",EB69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN66=0,0,ROUND(IF(GN69<1,IF($B$12=\"NO\",GN69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ66=0,0,ROUND(IF(IZ69<1,IF($B$12=\"NO\",IZ69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL66=0,0,ROUND(IF(LL69<1,IF($B$12=\"NO\",LL69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX66=0,0,ROUND(IF(NX69<1,IF($B$12=\"NO\",NX69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ66=0,0,ROUND(IF(QJ69<1,IF($B$12=\"NO\",QJ69,0.5),0),1))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["   FTE Count",{"$f":"SUM(C72:SH72)","v":0},{"$f":"IF(C82=\"YES\",C56,IF(C8=\"Salaried-Other\",C68,IF(C8=\"Salaried-No reduction\",1,IF(C66=0,0,SUM(C70:C71)))))","v":0},{"$f":"IF(D82=\"YES\",D56,IF(D8=\"Salaried-Other\",D68,IF(D8=\"Salaried-No reduction\",D68,IF(D66=0,0,SUM(D70:D71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BP82=\"YES\",BP56,IF(BP8=\"Salaried-Other\",BP68,IF(BP8=\"Salaried-No reduction\",BP68,IF(BP66=0,0,SUM(BP70:BP71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EB82=\"YES\",EB56,IF(EB8=\"Salaried-Other\",EB68,IF(EB8=\"Salaried-No reduction\",EB68,IF(EB66=0,0,SUM(EB70:EB71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GN82=\"YES\",GN56,IF(GN8=\"Salaried-Other\",GN68,IF(GN8=\"Salaried-No reduction\",GN68,IF(GN66=0,0,SUM(GN70:GN71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IZ82=\"YES\",IZ56,IF(IZ8=\"Salaried-Other\",IZ68,IF(IZ8=\"Salaried-No reduction\",IZ68,IF(IZ66=0,0,SUM(IZ70:IZ71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LL82=\"YES\",LL56,IF(LL8=\"Salaried-Other\",LL68,IF(LL8=\"Salaried-No reduction\",LL68,IF(LL66=0,0,SUM(LL70:LL71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NX82=\"YES\",NX56,IF(NX8=\"Salaried-Other\",NX68,IF(NX8=\"Salaried-No reduction\",NX68,IF(NX66=0,0,SUM(NX70:NX71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QJ82=\"YES\",QJ56,IF(QJ8=\"Salaried-Other\",QJ68,IF(QJ8=\"Salaried-No reduction\",QJ68,IF(QJ66=0,0,SUM(QJ70:QJ71)))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Zero indicator",{"$f":"B72+B64+B56","v":0}]
[]
["Feb 15",{"$f":"IF(B56<B64,0,1)","v":1}]
["June 30",{"$f":"IF(B64>B72,0,1)","v":1}]
["Select \"yes\" if any of the following is true, and if the employee was not replaced…..."]
["1) Payroll reduction eliminated or job offered prior to/by 6/30/20"]
["2) Employee was fired for cause"]
["3) Employee voluntarily resigned"]
["4) Employee voluntarily requested a reduction in hours",null,{"$f":"'6 - Input sheet - Employee data'!C20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!D20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!E20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!F20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!G20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!H20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!I20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!J20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!K20","v":"Yes"},{"$f":"'6 - Input sheet - Employee data'!L20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!M20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!N20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!O20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!P20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!Q20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!R20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!S20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!T20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!U20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!V20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!W20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!X20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!Y20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!Z20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AA20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AB20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AC20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AD20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AE20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AF20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AG20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AH20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AI20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AJ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AK20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AL20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AM20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AN20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AO20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AP20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AQ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AR20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AS20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AT20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AU20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AV20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AW20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AX20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AY20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!AZ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BA20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BB20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BC20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BD20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BE20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BF20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BG20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BH20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BI20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BJ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BK20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BL20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BM20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BN20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BO20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BP20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BQ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BR20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BS20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BT20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BU20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BV20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BW20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BX20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BY20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!BZ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CA20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CB20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CC20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CD20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CE20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CF20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CG20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CH20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CI20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CJ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CK20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CL20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CM20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CN20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CO20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CP20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CQ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CR20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CS20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CT20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CU20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CV20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CW20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CX20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CY20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!CZ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DA20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DB20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DC20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DD20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DE20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DF20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DG20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DH20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DI20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DJ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DK20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DL20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DM20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DN20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DO20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DP20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DQ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DR20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DS20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DT20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DU20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DV20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DW20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DX20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DY20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!DZ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EA20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EB20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EC20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!ED20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EE20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EF20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EG20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EH20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EI20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EJ20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EK20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EL20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EM20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EN20","v":"No"},{"$f":"'6 - Input sheet - Employee data'!EO20","v":"No"},{"$f":"'6 - 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[]
["Safe harbor met",{"$f":"IF(B74=0,0,IF(SUM(B76:B77)=0,\"NO\",\"YES\"))","v":0}]
[]
["FTE REDUCTION CALCULATION - FINAL"]
["Reduction of FTE from above",{"$f":"B47","v":0}]
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["FINAL FTE REDUCTION CALCULATION",null,{"$f":"SUM(C87:C88)","v":0},{"$f":"SUM(D87:D88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BP87:BP88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(EB87:EB88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(GN87:GN88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(IZ87:IZ88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(LL87:LL88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(NX87:NX88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(QJ87:QJ88)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["ADJUSTMENT TO FORGIVENESS BASE"]
["Reduction factor",{"$f":"IF(B84=\"NO\",IF(B42>B33,1,B42/B33),1)","v":1}]
[]
[]
[]
[]
["This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general informational and educational purposes. It is not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service. Please consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances. The calculations herein are estimates based on our interpretation of the bill signed into law on March 27, 2020 under the CARES Act."]

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["GENERAL DATA"]
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["Over $100K in 2019?",null,"No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No"]
["Type of Employee"]
["Employed in 2020",null,"Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes"]
["Period type","Weekly"]
["FTE Simplified Calculation Method","No"]
[]
["Select \"yes\" if any of the following is true, and if the employee was not replaced…...",null,"Yes","Yes","No","Yes","Yes","No","Yes","No","Yes","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No","No"]
["1) Payroll and FTE reduction eliminated or job offered prior to/by 12/31/2020"]
["2) Employee was fired for cause"]
["3) Employee voluntarily resigned"]
["4) Employee voluntarily requested a reduction in hours"]
["5) Empoyer could not find qualified employees"]
["6) Unable to restore operations to Feb 15 2020 levels due to"]
["     COVID-19 related operatating restrictions"]
[]
[]
["FTE DATA"]
[]
["Base Period"]
["   Hours - February 15, 2019 to June 30, 2019"]
["   Employed - February 15, 2019 to June 30, 2019",null,"Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes"]
[]
["   Hours - January 1, 2020 to February 29, 2020"]
["   Employed - January 1, 2020 to February 29, 2020",null,"Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes"]
[]
["Covered Period or Alternative Payroll Covered Period"]
["   Hours - 24 week PPP loan period"]
["   Employed - 8 week PPP loan period",null,"Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes"]
[]
["Safe Harbor Calculation"]
["   Hours - February 15, 2020 to April 26, 2020"]
["   Employed - February 15, 2020 to April 26, 2020",null,"Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes"]
[]
["   Hours - Payroll period inclusive of February 15, 2020"]
["   Employed - Payroll period inclusive of February 15, 2020",null,"Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes"]
[]
["   Hours - Payroll period inclusive of December 31, 2020"]
["   Employed - Payroll period inclusive of December 31, 2020",null,"Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes","Yes"]
[]
[]
["COMPENSATION DATA"]
[]
["Compensation during 24 week PPP loan period"]
["  Period 1 (enter date)"]
["  Period 2 (enter date)"]
["  Period 3 (enter date)"]
["  Period 4 (enter date)"]
["  Period 5 (enter date)"]
["  Period 6 (enter date)"]
["  Period 7 (enter date)"]
["  Period 8 (enter date)"]
["  Period 9 (enter date)"]
["  Period 10 (enter date)"]
["  Period 11 (enter date)"]
["  Period 12 (enter date)"]
["  Period 13 (enter date)"]
["  Period 14 (enter date)"]
["  Period 15 (enter date)"]
["  Period 16 (enter date)"]
["  Period 17 (enter date)"]
["  Period 18 (enter date)"]
["  Period 19 (enter date)"]
["  Period 20 (enter date)"]
["  Period 21 (enter date)"]
["  Period 22 (enter date)"]
["  Period 23 (enter date)"]
["  Period 24 (enter date)"]
["  Additional period if necessary"]
["  Additional period if necessary"]
[]
["Total compensation in period",null,{"$f":"SUM(C57:C82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BO57:BO82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(EA57:EA82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(GM57:GM82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(IY57:IY82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(LK57:LK82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(NW57:NW82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(QI57:QI82)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Compensation of Full Quarter Prior To The Loan (ex - 1Q 2020)"]
["Total hours worked in 1Q 2020 (if hourly)"]
[]
[]
["Wages between 2/15/2020 - 4/26/2020"]
[]
["Annual salary/hourly wage as of February 15, 2020"]
["Annual salary/hourly wage between 2/15/2020 - 4/26/2020",null,{"$f":"IF(C44=\"\",0,IF(C15=\"Hourly\",C90/C44,C90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(BO44=\"\",0,IF(BO15=\"Hourly\",BO90/BO44,BO90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(EA44=\"\",0,IF(EA15=\"Hourly\",EA90/EA44,EA90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(GM44=\"\",0,IF(GM15=\"Hourly\",GM90/GM44,GM90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(IY44=\"\",0,IF(IY15=\"Hourly\",IY90/IY44,IY90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(LK44=\"\",0,IF(LK15=\"Hourly\",LK90/LK44,LK90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(NW44=\"\",0,IF(NW15=\"Hourly\",NW90/NW44,NW90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(QI44=\"\",0,IF(QI15=\"Hourly\",QI90/QI44,QI90))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Annual salary/hourly wage as of December 31, 2020"]
[]
[]
[]
["This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general informational and educational purposes. It is not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service. Please consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances. The calculations herein are estimates based on our interpretation of the bill signed into law on March 27, 2020 under the CARES Act."]

{"sheet":"7 - Input sheet - Other Forgiva","index":10,"n_rows":34,"n_cols":27,"rows_kept":34,"cut":false,"hidden":false,"merged":[[7,3,7,26],[17,1,17,2]]}
["Paycheck Protection Program                                      Sasserath & Zoraian LLP"]
["Input sheet - Other Forgivable and Owner's Comp (631) 368-3110"]
["                                                                                              www.sz-cpas.com"]
[]
[]
[null,"PPP Loan Amount"]
[]
[null,null,null,"Period"]
[null,"Allowed expenses incurred and paid during the 24 week loan period:","Total",1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24]
[null,"   Total payroll per covered period",{"$f":"'4 - Payroll reduction'!E580","v":0}]
[null,"Paid to owner-employees/self-employed individual/general partners (limited to the lesser of 2019 or 2020 compensation not to exceed $20,833 per owner)",{"$f":"SUM(D11:AA11)","v":0}]
[null,"   Health Insurance - Employer",0]
[null,"   State & Local Payroll tax - Employer",0]
[null,"   401(K) Match - Employer",0]
[null,"   Pension Plan - Employer",0]
[]
[null,"   Total Payroll Costs During the 24 Week Loan Period",{"$f":"SUM(C10:C15)","v":0},0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"   Non-payroll related costs during the 24 week loan period"]
[null,"      Utilities"]
[null,"         Electricity",{"$f":"SUM(D21:AA21)","v":0}]
[null,"         Gas",{"$f":"SUM(D22:AA22)","v":0}]
[null,"         Water",{"$f":"SUM(D23:AA23)","v":0}]
[null,"         Transportation",0]
[null,"         Telephone",0]
[null,"         Internet Access",0]
[null,"         Other Utilities",0]
[null,"      Rent",0]
[null,"      Interest on Debt Obligations",0]
[]
[null,"   Total Non-Payroll Costs During the 24 Week Loan Period",{"$f":"SUM(C21:C30)","v":0},{"$f":"SUM(D21:D30)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,"This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general informational and educational purposes. It is not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service. Please consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances. The calculations herein are estimates based on our interpretation of the bill signed into law on March 27, 2020 under the CARES Act."]

{"sheet":"7 - Forgiveness estimate-check","index":11,"n_rows":59,"n_cols":4,"rows_kept":59,"cut":false,"hidden":true,"merged":[[58,1,58,2]]}
["Paycheck Protection Program                                      Sasserath & Zoraian LLP"]
["Forgiveness Computation - Estimate                          (631) 368-3110"]
["                                                                                              www.sz-cpas.com"]
[]
[null,"FORGIVABLE BASE (maximum amount to be forgiven)"]
[null,"Amount of loan",50000]
[]
[null,"Allowed expenses incurred and paid during the 8 week loan period:"]
[null,"   Total payroll per covered period",{"$f":"'7 - Input sheet - Other Forgiva'!C10","v":0}]
[null,"   Health Insurance - Employer",{"$f":"'7 - Input sheet - Other Forgiva'!C12","v":0}]
[null,"   State & Local Payroll tax - Employer",{"$f":"'7 - Input sheet - Other Forgiva'!C13","v":0}]
[null,"   401(K) Match - Employer",{"$f":"'7 - Input sheet - Other Forgiva'!C14","v":0}]
[null,"   Pension Plan - Employer",{"$f":"'7 - Input sheet - Other Forgiva'!C15","v":0}]
[]
[null,"   Total Payroll Costs During the 8 Week Loan Period",{"$f":"SUM(C9:C13)","v":0}]
[]
[null,"   Non-payroll related costs during the 8 week loan period"]
[null,"      Utilities"]
[null,"         Electricity",{"$f":"'7 - Input sheet - Other Forgiva'!C21","v":0}]
[null,"         Gas",{"$f":"'7 - Input sheet - Other Forgiva'!C22","v":0}]
[null,"         Water",{"$f":"'7 - Input sheet - Other Forgiva'!C23","v":0}]
[null,"         Transportation",{"$f":"'7 - Input sheet - Other Forgiva'!C24","v":0}]
[null,"         Telephone",{"$f":"'7 - Input sheet - Other Forgiva'!C25","v":0}]
[null,"         Internet Access",{"$f":"'7 - Input sheet - Other Forgiva'!C26","v":0}]
[null,"         Other Utilities",{"$f":"'7 - Input sheet - Other Forgiva'!C27","v":0}]
[null,"      Rent",{"$f":"'7 - Input sheet - Other Forgiva'!C28","v":0}]
[null,"      Interest on mortgage obligations",{"$f":"'7 - Input sheet - Other Forgiva'!C29","v":0}]
[]
[null,"   Total Non-Payroll Costs During the 8 Week Loan Period",{"$f":"SUM(C19:C28)","v":0}]
[]
[null,"Total allowed expenses - tentative",{"$f":"MIN(C29+C15,C6)","v":0}]
[]
[null,"Non payroll costs - total by $ and % of allowed expenses (cannot exceed 25%)",{"$f":"C29","v":0},{"$f":"C29/C31","v":{"$error":"#DIV/0!"}}]
[]
[null,"Non payroll costs - actual or 25% of total, whichever is less",{"$f":"IF(D33<0.25,C33,C15/3)","v":{"$error":"#DIV/0!"}}]
[]
[null,"Total allowed expenses - subtotal (based on 75% of payroll)",{"$f":"C15+C35","v":{"$error":"#DIV/0!"}}]
[]
[null,"Total expenses during the PPP loan period",{"$f":"C29+C15","v":0}]
[]
[null,"Payroll reduction (from tab 2)",{"$f":"'4 - Payroll reduction'!B67","v":0}]
[]
[null,"FTE adjustment (from tab 1)",{"$f":"(C39+C41)*-D43","v":0},{"$f":"'5 - FTE reduction'!B93","v":1}]
[]
[null,"EIDL grant received (enter a negative amount)",0]
[]
[]
[null,"Modified base",{"$f":"SUM(C39:C47)","v":0}]
[]
[null,"Forgivable base (lower of red lines)",{"$f":"MIN(C37,C6,C48)","v":{"$error":"#DIV/0!"}}]
[]
[null,"ESTIMATED NET AMOUNT FORGIVEN",{"$f":"IF(SUM(C50:C51)<0,0,SUM(C50:C51))","v":{"$error":"#DIV/0!"}}]
[]
["If you have any questions on this spreadsheet tool, please feel free to contact us:"]
[null,"Alan Sasserath (alan@sz-cpas.com)"]
[null,"George Batas (georgeb@sz-cpas.com)"]
[null,"Fred Rook (fredr@sz-cpas.com)"]
[]
[null,"This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general informational and educational purposes. It is not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service. Please consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances. The calculations herein are estimates based on our interpretation of the bill signed into law on March 27, 2020 under the CARES Act."]

{"sheet":"3 - FTE Analysis","index":12,"n_rows":81,"n_cols":22,"rows_kept":81,"cut":false,"hidden":true,"merged":[[6,3,6,4],[58,0,58,21],[10,0,10,21],[26,0,26,21],[40,0,40,21]]}
["Paycheck Protection Program",null,"Weekly",null,"Sasserath & Zoraian, LLP "]
["FTE Analysis",null,"Bi-weekly",null,"(631) 368-3110"]
[null,null,"Bi-monthly",null,"www.sz-cpas.com"]
[null,null,"Monthly"]
[]
[]
[null,"Pay period used",null,"Weekly"]
[]
["Payroll Period","Total",{"$f":"1","v":1},{"$f":"C9+1","v":2},{"$f":"D9+1","v":3},4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
[]
["FEBRUARY 15, 2019 THROUGH JUNE 30, 2019"]
[]
["Pay periods during covered period",{"$f":"IF($D$7=\"weekly\",20,IF($D$7=\"bi-weekly\",10,IF($D$7=\"bi-monthly\",10,5)))","v":20}]
[]
["Non-salaried hours "]
["Note - max hours per pay period per person",{"$f":"IF($D$7=\"weekly\",30,IF($D$7=\"bi-weekly\",60,IF($D$7=\"bi-monthly\",65,130)))","v":30}]
[]
["Tips"]
[]
["FTE equivalent per period",{"$f":"SUM(C20:V20)/B13","v":0},{"$f":"IF($B$13=20,C15/$B$16,IF($B$13=10,C15/$B$16,IF($B$13=10,C15/$B$16,IF($B$13=5,C15/$B$16,0))))","v":0},{"$f":"IF($B$13=20,D15/$B$16,IF($B$13=10,D15/$B$16,IF($B$13=10,D15/$B$16,IF($B$13=5,D15/$B$16,0))))","v":0},0,0,0,{"$f":"IF($B$13=20,H15/$B$16,IF($B$13=10,H15/$B$16,IF($B$13=10,H15/$B$16,0)))","v":0},{"$f":"IF($B$13=20,I15/$B$16,IF($B$13=10,I15/$B$16,IF($B$13=10,I15/$B$16,0)))","v":0},0,0,0,{"$f":"IF($B$13=20,M15/$B$16,0)","v":0},{"$f":"IF($B$13=20,N15/$B$16,0)","v":0},0,0,0,0,0,0,0,0]
[]
["Salaried employees",{"$f":"IF(B13=20,SUM(C22:V22)/$B$13,IF(B13=10,SUM(C22:L22)/B13,IF(B13=10,SUM(C22:L22)/B13,IF(B13=5,SUM(C22:G22)/B13,0))))","v":0}]
[]
["Monthly average FTE's per period",{"$f":"B20+B22","v":0}]
[]
[]
["JANUARY 1, 2020 THROUGH FEBRUARY 29, 2020"]
[]
["Pay periods during covered period",{"$f":"IF($D$7=\"weekly\",9,IF($D$7=\"bi-weekly\",4,IF($D$7=\"bi-monthly\",4,2)))","v":9}]
[]
["Non-salaried hours"]
["Note - max hours per pay period per person",{"$f":"IF($D$7=\"weekly\",30,IF($D$7=\"bi-weekly\",60,IF($D$7=\"bi-monthly\",65,130)))","v":30}]
[]
["FTE equivalent per period",{"$f":"SUM(C34:K34)/B29","v":0},{"$f":"IF($B$29=9,C31/$B$32,IF($B$29=4,C31/$B$32,IF($B$29=2,C31/$B$32,0)))","v":0},{"$f":"IF($B$29=9,D31/$B$32,IF($B$29=4,D31/$B$32,IF($B$29=2,D31/$B$32,0)))","v":0},{"$f":"IF($B$29=9,E31/$B$32,IF($B$29=4,E31/$B$32,0))","v":0},{"$f":"IF($B$29=9,F31/$B$32,IF($B$29=4,F31/$B$32,0))","v":0},{"$f":"IF($B$29=9,G31/$B$32,0)","v":0},{"$f":"IF($B$29=9,H31/$B$32,0)","v":0},0,0,0]
[]
["Salaried employees",{"$f":"IF(B29=9,SUM(C36:K36)/$B$29,IF(B29=4,SUM(C36:F36)/B29,IF(B29=2,SUM(C36:D36)/B29,0)))","v":0}]
[]
["Monthly average FTE's per period",{"$f":"B34+B36","v":0}]
[]
[]
["PPP LOAN PERIOD (EIGHT WEEK PERIOD FROM DATE OF LOAN)"]
[]
["Pay periods during loan period",{"$f":"IF($D$7=\"weekly\",8,IF($D$7=\"bi-weekly\",4,IF($D$7=\"bi-monthly\",4,2)))","v":8}]
[]
["Non-salaried hours"]
["Note - max hours per pay period per person",{"$f":"IF($D$7=\"weekly\",30,IF($D$7=\"bi-weekly\",60,IF($D$7=\"bi-monthly\",65,130)))","v":30}]
[]
["FTE equivalent per period",{"$f":"SUM(C48:J48)/B43","v":0},{"$f":"IF($B$43=8,C45/$B$46,IF($B$43=4,C45/$B$46,IF($B$43=2,C45/$B$46,0)))","v":0},{"$f":"IF($B$43=8,D45/$B$46,IF($B$43=4,D45/$B$46,IF($B$43=2,D45/$B$46,0)))","v":0},{"$f":"IF($B$43=8,E45/$B$46,IF($B$43=4,E45/$B$46,0))","v":0},{"$f":"IF($B$43=8,F45/$B$46,IF($B$43=4,F45/$B$46,0))","v":0},{"$f":"IF($B$43=8,G45/$B$46,0)","v":0},{"$f":"IF($B$43=8,H45/$B$46,0)","v":0},{"$f":"IF($B$43=8,I45/$B$46,0)","v":0},{"$f":"IF($B$43=8,J45/$B$46,0)","v":0}]
[]
["Salaried employees",{"$f":"IF(B43=8,SUM(C50:J50)/$B$43,IF(B43=4,SUM(C50:F50)/B43,IF(B43=2,SUM(C50:D50)/B43,0)))","v":0}]
[]
["Monthly average FTE's per period",{"$f":"B48+B50","v":0}]
[]
["Reduction of FTE's eliminated or job offered by 6/30/20",0]
[]
["Total monthly average FTE's",{"$f":"B52+B54","v":0}]
[]
[]
["FORGIVENESS REDUCTION CALCULATION"]
[]
["Average # of FTE's per month from 2/15/19 - 6/30/19",{"$f":"B24","v":0}]
[]
["Average # of FTE's per month from 1/1/20 - 2/29/20",{"$f":"B38","v":0}]
[]
["Min of comparison periods",{"$f":"MIN(B61,B63)","v":0}]
[]
["Average # of FTE's per month during PPP Loan period",{"$f":"B56","v":0}]
[]
["% OF FORGIVENESS BASE AVAILABLE",{"$f":"IF((B67/B65)>1,1,B67/B65)","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
["ASSUMPTIONS:"]
["1) FTE's are based on a 30 hour work week (as defined by the SBA in the Affordable Care Act), which is subject to change pending future regulations."]
["2) A 5 day workweek is assumed"]
["3) Each salaried employee equals 1 FTE regardless of hours worked."]
["4) Hourly employees are based on the actual number of hours worked, not to exceed 30 hours per week per employee."]
[]
[]
[]
["This workbook is provided by Sasserath & Zoraian, LLP and is intended solely for general informational and educational purposes. It is not intended in any way as financial, securities, insurance, tax or legal advice or services, or as a solicitation for any financial, securities, insurance, tax or legal product or service. Please consult with your financial, securities, insurance, tax and/or legal advisors for advice regarding your specific circumstances. The calculations herein are estimates based on our interpretation of the bill signed into law on March 27, 2020 under the CARES Act."]