## A. Inputs as I read them - Mode: **forward** - Reference date: **2027-02-03** - Number of business days: **5** - Working days: **Monday-Friday** - Holiday list: - 2027-02-06 - 2027-02-07 - 2027-02-08 - 2027-02-09 - Counting rule: **EXCLUDE the reference date** - Therefore, counting begins with **2027-02-04**. ## B. Day-by-day audit table | Date | Weekday | Status | |---|---|---| | 2027-02-03 | Wednesday | **SKIPPED** — reference date excluded by counting rule | | 2027-02-04 | Thursday | **COUNTED #1** | | 2027-02-05 | Friday | **COUNTED #2** | | 2027-02-06 | Saturday | **SKIPPED** — non-working weekday; also holiday from your list | | 2027-02-07 | Sunday | **SKIPPED** — non-working weekday; also holiday from your list | | 2027-02-08 | Monday | **SKIPPED** — holiday from your list | | 2027-02-09 | Tuesday | **SKIPPED** — holiday from your list | | 2027-02-10 | Wednesday | **COUNTED #3** | | 2027-02-11 | Thursday | **COUNTED #4** | | 2027-02-12 | Friday | **COUNTED #5** | ## C. Recount check COUNTED rows: 1. 2027-02-04 2. 2027-02-05 3. 2027-02-10 4. 2027-02-11 5. 2027-02-12 Total COUNTED rows: **5**. The last counted date, **2027-02-12**, is a **Friday**, which is one of your working days and is not in your holiday list. ## D. Result: 5 business days after **2027-02-12 (Friday)** ## E. Rules applied The reference date was excluded. I then moved forward one calendar day at a time. Only Monday through Friday were eligible as working days. Dates appearing in your holiday list were skipped even when they fell on a working weekday. No holidays or substitute days were added beyond the dates you supplied. ## F. VERIFY items - Holiday list is **not blank/NONE**. - **2027-02-06 (Saturday)** is a listed holiday on a non-working day, so listing it changes nothing. - **2027-02-07 (Sunday)** is a listed holiday on a non-working day, so listing it changes nothing. - Substitute days off were **not** applied because none were separately listed. - The counted range is entirely in **2027**, and your holiday list contains dates in 2027. - No duplicate holidays were provided. - The INCLUDE-specific reference-date check does not apply because the counting rule is **EXCLUDE**. ## G. Note Planning and calculation aid. Verify binding contractual, statutory, court, tax, or filing deadlines with the authoritative source.