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["ATNE Calculator\n\nEnter total number of all employees on payroll during the last day of each month in previous calendar year.\nFor groups in business less than one year, enter months the group has been in business. \nInclude full-time, part-time, seasonal, and eligible owners"]
[null,"JAN","FEB","MAR","APR","MAY","JUN","JUL","AUG","SEP","OCT","NOV","DEC","ATNE"]
["Enter Total Number of ALL Employees on Payroll",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(B3:M3)","v":{"$error":"#DIV/0!"}}]