The math here can be a little tricky but basically you need to average your last three years of revenue and employment and that is the number you will use for your size determination. So to keep things simple here is what we recommend:
1) Average your last three years of revenue and employment. If this number is less than half of the size standard then stop, you are small
2) If the number is more than half, talk to an accountant.
So for example, you provide accounting services ($26.5M size threshold) and:
1) In 2019 you made $5M
2) In 2020 you made $6M
3) In 2021 you made $10M
So your average is $7M/year, which is less than half the size threshold, so you can be confident that you are small
Include your federal and non-federal revenue: When you are computing your revenue include federal and non-federal revenue.
Include your total employment:
When you are computing your employment include:
1) Federal and non-federal focussed employees
2) Part time employees
3) Contract workers