The one-year average number of employees for your entire firm includes those of all affiliates worldwide, and is its average number of persons employed for each pay period over the concern's latest 12 months. Any person on the payroll must be included as one employee regardless of hours worked or temporary status. The number of employees of a concern in business under 12 months is based on the average for each pay period it has been in business. For more information see: http://www.sba.gov/size/part121sects.html

The three-year average annual receipts (AAR) means "total income" or "gross income" plus "cost of goods sold" as reported to the IRS tax returns and includes those of all affiliates world wide. The AARs are calculated based on your firm's last three completed fiscal years. Travel, real estate and advertising agents, providers of conference management services, freight forwarders, customs brokers and tour operators may deduct amounts they collect on behalf of another. If a concern has not been in business for three (3) years, the average weekly revenue for the number of weeks the concern has been in business is multiplied by 52 to determine its average annual receipts. For more information see: http://www.sba.gov/size/part121sects.html