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"Congress expanded the PPP program by making several additional types of expenses eligible for forgiveness. These include:
Covered supplier costs: These expenditures were made to a supplier and were a) essential to the operations of the entity at the time the expenditures was made and b) made pursuant to a contract or purchase order in effect any time before the covered period or, for perishable goods, any time during the covered period ."
forbes.com - EDITORS' PICK | Dec 21, 2020