July 23, 2020
When do you use the alternative FTE method of 1.0 and 0.5?
Posted by Armanino Financial Advisory Team
This is the borrower’s choice. You may do the average calculations on each FTE to determine the FTE count of your part-time employees or you may simply adopt 0.5 for each part-time employee and total those. Choose the larger of the two for your FTE reduction calculation.