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2. Actual Hours of Attendance Courses (Positive Attendance) For courses for which Actual Hours of Attendance Procedure are reported (Positive Attendance), the full-time equivalent student (FTES) is to be reported in the period in which the course is completed, even if the course overlaps fiscal years. Reference: T5 58003.1, 58010
Source (SAAM)
https://sequoias.atlassian.net/browse/AP-136
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