The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Full-time equivalent employees" means those employees who are employed for one full year.
"New employees" means those employees who constitute a net increase in total employment as compared with employment levels prior to the starting date of business expansion and whose employment is directly attributable to such expansion.
Okla. Admin. Code § 240:25-1-2