I can speak briefly to the criteria from the legislative side and then let my colleagues join in on the policy side.
For the month-over-month revenue-decline calculation, that has some flexibility in that you can elect to have the current month tested against either the same month in the prior year, or in the January and February period before the pandemic. There's also a deeming rule that lets you have the larger revenue decline for the current period or the prior period, which provides some flexibility in smoothing out different revenue months, and it provides certainty. There are also elections that allow, for example, the cash basis of accounting to be used or the normal accrual basis if you're ordinarily a cash-basis taxpayer, as well as different rules that let you determine revenues if you're part of a group.
So there is some flexibility although it is fundamentally a month-over-month or period-over-period test. One bit of flexibility in terms of the 12-month test—it's not a big thing to highlight but it may be worth mentioning—is that you look at the revenues for the first 13 periods and in order to avoid double counting December over December, there's the flexibility to exclude one of those two months as well, although that's a much smaller thing than the flexibilities I mentioned earlier.