Total “teaching resources” calculated as follows: For regular faculty at Manoa, Hilo, and West O‘ahu, the FTE paid by instructional accounts is assigned to the department where the courses are taught; when courses are taught in different departments, the instructional FTE is prorated by the number of equivalent semester hours taught in each department. For graduate assistants who teach at Manoa, the FTE is based on the number of semester hours taught, where 6 semester hours = .50 FTE. Non-teaching graduate assistants are excluded. For both regular faculty and graduate assistants who teach, the maximum analytical FTE faculty allowed is the total percentage of time assigned to instructional accounts. For regular faculty at the community colleges, the total FTE for those assigned to instructional employing agencies is included where the courses are taught; when courses are taught in different employing agencies, the FTE is prorated by the number of equivalent semester hours in each. For division chairpersons, 0.70 FTE is assigned as analytical FTE faculty. In all other cases (lecturers, non-instructional funded faculty and others) the analytical FTE is based on equivalent semester hours taught, where a full-time load is 15 semester hours at the community colleges and 12 semester hours elsewhere. Excluded in all cases is the FTE of faculty on paid or unpaid leave.