Section 285.3115  Schedule C-11.2: Number of Employees

a)         Schedule C-11.2 shall provide the actual number of employees, or an estimate if actual data do not exist, by department for each month of the three consecutive years immediately preceding the test year and the test year. Information shall include:

1)         Number of full time employees;

2)         Number of part time employees;

3)         Number of full time equivalents for part time employees (i.e., if a full time employee is defined as working 40 hours per week, then part time, non-overtime hours divided by 40 would yield the number of full time equivalents); and

4)         Total full time equivalents (sum of items in subsections (a)(1) and (a)(3)).

b)         Schedule C-11.2 shall list the authorized number of employees by department included in each month of the three consecutive years immediately preceding the test year, for which actual data exists, and the test year. Authorized number is defined as that number of positions authorized and approved by the company's officers and/or board of directors to be hired or filled during that month. Information shall include:

1)         Number of full time employees;

2)         Number of part time employees;

3)         Number of full time equivalents for part time employees (i.e., if a full time employee is defined as working 40 hours per week, then part time, non-overtime hours divided by 40 would yield the number of full time equivalents); and

4)         Total full time equivalents (sum of items in subsections (b)(1) and (b)(3)).