Breaks, Holidays, and PTO

Hey LEEDUsers, How should we account for lunch break, paid holidays, and annual leave/PTO in our FTE calculations? 1. Paid holidays are easy enough, use the standard Federal 10 or fewer in retail applications (cause that's when the big sales happen). 2. If an employee works a 9 hr days with 1hr break for lunch, where they must punch out, but they choose to "brown-bag it" and remain on-site in the break room; do we count them as an occupant for 9 hours or only 8? 3. How do we account for annual leave? The amount of leave varies with seniority, and oftentimes employees don't even use their full allotment. Should we ignore this?