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jj the cpa here hope youre doing well hey thanks for tuning in talking about the utility expenses that are going to count as it relates to the ppp forgiveness application and weve got to look into two different documents so i wrote down here where were going to be looking because youve got the ppp forgiveness application but then the sba put out a set of guidelines on may 22nd both of these things you can find on my website jjthecpahelp.com no booby traps just there for you for free you dont have to give me your email or nothing to get a copy of it but where were going to be looking here im going to bring this a little bit close if you will is were going to be looking at the actual application on page two okay and were going to be looking at item number two c and then were going to look at the application page three line four and then these sba guidelines the ones that have forgiveness theres lots of sba guidelines but the guidelines that have the forgiveness on it okay we