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jay-j the CPA here hope youre doing well hey thanks for tuning in we are talking about the PPP application for your loan that you got okay so I take what on this one youre gonna be like I dont know if I can keep watching them you really do need to watch till the end because its not going to be exciting that youre gonna be like what are you kidding me changing so this is an important calculation for you to understand so that you will make sure that youre aware of your FTE so whats a full-time equivalent employee right its just based on 40 hours and the SBA guidelines that came out on May 22nd to talk about forgiveness it clearly stated that they considered 30 hours but theyre going with 40 they said theyre going with 44 full-time equivalent so what does that mean if you have a part-time individual and they work 20 hours for the FTE calculation itll be 0.5 okay for that employee theyve got a couple of different that would be a different video but Im just giving you a little