Implement a vehicle-sharing program in which one low-emitting or fuel-efficient vehicle is provided per 3% of FTE occupants. This works out to one vehicle for every 267 FTE occupants, assuming that one shared vehicle can serve eight people. (The number of vehicles required equals the total number of FTEs divided by 267—see the Documentation Toolkit for a calculator.) At a minimum, one vehicle must be provided, regardless of the number of occupants in the building.