# Full-time equivalent employee

> Full-time equivalent employee — For the ALE count, a month's hours of every employee who was not full-time, each capped at 120, divided by 120. A full-time employee averages 30 hours a week, or 130 hours in a month.

Source: https://lopifi.com/glossary/full-time-equivalent-employee
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is full-time equivalent employee?** In accounting, full-time equivalent employee means for the ALE count, a month's hours of every employee who was not full-time, each capped at 120, divided by 120. A full-time employee averages 30 hours a week, or 130 hours in a month.

## Also known as

- FTE

## Words this system refuses for it

- part-timer
- headcount

- **Category:** Benefits
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)