SBA, in consultation with the Department of the Treasury, released FAQs on the PPP’s loan forgiveness policies. Topics highlighted include:• General loan forgiveness (e.g., regarding documentation for submission and overarching timing considerations),• Payroll costs (e.g., the inclusion of incurred but not expended payroll costs and non-salary types of payroll such as tips and commissions),• Nonpayroll costs (e.g., coverage for specific utility and electricity charges), and • Loan forgiveness reductions (e.g., whether and how to report reductions in full time employee counts or employee salary reductions).