To which measures does the following calculation apply?

To which measures does the following calculation apply?

if((in([%EMP_JOB_INFO_T.EMPLOYMENT_STATUS%], ‘A’,’U’,’P’) OR

ISNULL([%EMP_JOB_INFO_T.EMPLOYMENT_STATUS%])),

[%#CFT#.HEAD_COUNT%], 0). Note: There are 3 correct answers to this question.
A . SOP headcount
B. Average headcount
C. EOP headcount
D. EOP headcount – inactive and other
E. FTE headcount

Answer: A,C,E