Another method for measuring FTEE involves converting productive nursing hours. A FTEE nurse is assumed to work a potential of 52 weeks per year at 40 hours per week, resulting in 2,080 potential hours per year. However, some of these potential hours will be used for vacation, sick leave, and continuing education; thus, the hours per year are fewer than 2,080. Labor researchers and budgeting experts usually assume that between 75 and 86 percent of potential hours are productive (Office of the City Auditor 1995; Eldridge 2004); assuming 85 percent are productive results in an annual rate of 1,768 hours per year (Spetz et al. 2000). FTEE is thus computed as