Form 1 - entrepreneur for 2015 - statistical reporting, mandatory for all entrepreneurs without exception. How should it be completed, in what time frame and in what way should it be submitted?

Who and when submits form 1 to statistics - entrepreneur

Once every five years, Rosstat conducts a continuous observation of small and medium-sized businesses (clause 2, article 5 of the Federal Law of July 24, 2007 No. 209-FZ). And in 2016 it was time for another observation.

That is why form 1 - an entrepreneur for 2015 must be submitted to the territorial department of statistics by all individual entrepreneurs. It does not matter what activity they are engaged in and what taxation regime they apply.

You need to fill out a form approved by the order of Rosstat dated June 9, 2015 No.? 263, and submit before April 1, 2016.

If you submit a report later than the deadline, the entrepreneur may be fined in the amount of 10,000 to 20,000 rubles. (clause 1, article 13.19, article 2.4 of the Code of Administrative Offenses of the Russian Federation). The same penalty threatens for inaccurate data in the report.

How to submit form 1 to statistics - entrepreneur

Form 1 - an entrepreneur can be submitted:

• in paper form (with a personal visit to the territorial department of statistics or by mail);

• in in electronic format(through the Internet).

Paper form No. 1-entrepreneur must come to the entrepreneur by mail from Rosstat. But you can not wait for the form, but download it on our website. Form 1 entrepreneur download

When sending a report by mail, you will have to spend money on a valuable letter with a list of attachments, in which you can indicate which documents are being sent.

It is most convenient to submit form No. 1-entrepreneur for 2015 in electronic form. Moreover, this can be done not only through a specialized telecom operator, but through the Rosstat website gks.ru. True, you will need an electronic signature certificate.

How to fill out form 1 - entrepreneur

To fill out the form number? 1-entrepreneur, you need to answer the questions. For example, whether the activity was carried out and at what address, whether the entrepreneur worked for hire, what taxation system he used, whether he received assistance from the state, whether he provided paid services to the population.

Some indicators to be specified require additional calculations.

Average number of employees

In form 1 - the entrepreneur finds out how many people participated in the business on average. Here we are talking and about the IP itself, its partners, employees and family members working for free.

Please note: the average number of employees was determined according to the rules given in the order of Rosstat dated October 28, 2013 No. 428. In the same way, you need to calculate the average number:

• part-time workers;
• employees with whom they work under civil law contracts;
• partners who help you in business;
• family members who help for free.

First, determine the average indicators for each month. And then sum up the indicators for all months and divide by 12.

The average number is calculated by the formula:

Round the result to one decimal place.

Revenues from sales

Revenue from the sale of goods, works and services for 2015 must be indicated including VAT and excises: the total amount and by type of activity.

An individual entrepreneur on the simplified tax system will take income from the Book of Accounting for Income and Expenses under "simplified", a businessman on the patent system - from the Book of Accounting for the Income of an Entrepreneur on a patent (approved by order of the Ministry of Finance of Russia dated October 22, 2012 No.? 135n). When working on common system you need to look at the Book of Accounting for Income, Expenses and Business Operations (approved by order of the Ministry of Finance and the Ministry of Taxes of Russia dated August 13, 2002 No. 86n / BG-3-04 / 430). And when paying a single agricultural tax - the Book of Accounting for Income and Expenses of IP on the Unified Agricultural Tax (approved by order of the Ministry of Finance of Russia dated December 11, 2006 No. 169n). Entrepreneurs on UTII who do not keep records real income, will be forced to consider income according to primary documents.

The figures must be rounded to the nearest thousand rubles with one decimal place.

Cost of fixed assets

The report must indicate the cost of own fixed assets as of December 31, 2015 (leased assets are not taken into account). Officials are interested in the initial cost of fixed assets, and not the residual, as well as the value of the property that was acquired in 2015.

Round both numbers to the nearest thousand.

Sample of filling out the form 1 entrepreneur for 2015

Once every five years, statistics authorities conduct a complete statistical observation of small and medium-sized businesses - Article 5 federal law dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." 2016 is the time for the next continuous survey. So individual entrepreneurs must submit reports for 2015 in the form No. 1-entrepreneur, approved by order of Rosstat dated June 9, 2015 No. 263.

How to fill out Form 1-entrepreneur

Form No. 1-entrepreneur includes a title page and three sections.

Title page

The title page reflects the full name and address of the entrepreneur, as well as TIN, OKPO and OGRNIP.

If the actual address does not match the registration address individual entrepreneur, indicate where the IP is actually located:

Section 1

Section 1 gives general information about business: number of months of work, place of business, taxation system, number of employees. The population indicator takes into account:

• employees;
• partners;
• helping family members.

The average number is determined as follows: the number of employees in each calendar month, including those temporarily absent (sick people who were on vacation), is divided by 12. The number of people is reflected with one decimal place.

Example

Entrepreneur Simonova employed employees in 2015: in January-April - 15 people, May-June - 16, July-August - 15, since September - 21Thus, the average number of employees for the past year will be:

(15 people x 6 + 16 people x 2 + 21 people x 4): 12 \u003d 17.2 people.

Here is an example of filling out section 1:

Section 2

Key business performance indicators are given in section 2 of the report.

This section reflects the main indicators of the IP business (whether services are provided, revenue by type of activity, information about fixed assets).

In paragraph 5, you must answer whether you provided services to the public:

• line 5.1 - if they provided services to the population;
• line 5.2 - if you were an intermediary;
• line 5.3 - did not provide services.

If the individual entrepreneur was both a manufacturer and an intermediary, two marks should be put: on lines 5.1 and 5.2.

Next, you should indicate the proceeds from the sale as a whole for all types of activities carried out (line 6.1) and with a division for each type of activity. Revenue is shown taking into account VAT, excises and other similar obligatory payments. Intermediaries reflect here only the amount of remuneration.

Information about own operating systems is shown on line 7.

Section 3

Section 3 provides information on state support funds under the state (municipal) program. This may be financial, property, information, consulting or educational support (lines 8.2-8.6). If the merchant did not receive state support, you need to answer the question: does he know about the ongoing programs of state (municipal) support for small business (lines 8.7-8.9).

Here is a sample of filling out form 1 entrepreneur for 2015 (sections 2 and 3):

What are the penalties for violations

For the fact that the individual entrepreneur does not file reports, he can be fined 10,000-20,000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). For a repeated violation - 30,000-50,000 rubles. But only if the violation is detected within two months. If more than two months have passed since the moment of violation, the merchant cannot be fined.

By Order No. 263 dated June 9, 2015, Rosstat approved new form IP report. A comprehensive study of IP was carried out. The reporting form to Rosstat for 2017 is called form 1-entrepreneur 2018 (“Information on the activities of an individual entrepreneur for 2017”). In the first year after the approval of this form, this document was filled in by all entrepreneurs. In 2018, the situation is different, as will be discussed below. Many businessmen in Russia, in order not to keep track of changes in legislation and other important points on your own, use convenient online service . The service allows you to minimize risks and save time.

The deadlines for submitting reports to Rosstat in 2018 allow you to fill out and submit the document in advance. The report must be submitted to Rosstat no later than April 1. This can be done electronically or on paper.

In our today's material, we will consider who submits reports to Rosstat in 2018, how this document is filled out. At the bottom of the page, the reader can download the form 1-entrepreneur of 2018 for 2017, as well as a sample of filling out.

Please note that this form is not provided by individual entrepreneurs engaged in retail th, except for trade vehicles and motorcycles.

Why is Form No. 1-IP needed?

Form 1-entrepreneur of 2018 was introduced by Rosstat for statistical monitoring of the activities of small and medium-sized businesses. This form is relevant for the submission of the report 1-P entrepreneur for 2017 in 2018. The previous continuous survey of IP was conducted in 2016 (based on the results of 2015).

In 2018, for 2017, the entrepreneur will submit a 1-P report only to those representatives of small and medium-sized businesses who are on the list approved by Rosstat. This is the so-called selective observation, in contrast to the continuous observation carried out by Rosstat in 2016 following the results of 2015. If the legislation in this area does not change, then the next continuous observation, i.e. the submission of a 1-P report by an entrepreneur will be mandatory for all small and medium-sized enterprises, including individual entrepreneurs, in 2021, based on the results of 2020.

Selective observation by Rosstat bodies is carried out annually. Usually, territorial authorities independently notify individual entrepreneurs by sending them in writing the forms of reports required for delivery. But human factor may interfere with this, therefore, in order to find out if you need to submit a report for 2017, go to the Rosstat website and fill out the form. If you are included in the selective reporting list, this service will give you the report form necessary for submission to Rosstat.

Based on Art. 2 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", such statistical observations are carried out once every five years to develop a realistic policy of the Russian Federation in relation to SMEs.

It should be noted that the information provided by the IP must be based on real facts, and not only on data submitted to the Federal Tax Service. Rosstat guarantees complete confidentiality of information and data. The transfer of data to the tax authorities, according to the management of Rosstat, is excluded.

Information received by Rosstat on the state of small and medium-sized businesses in 2017 will be used to generate official statistics. The results of the observation will be available on the website of Rosstat - www.gks.ru

Structure and features of filling out the report

At the bottom of the page is a sample of filling out the form 1-entrepreneur of 2018. But it will not be superfluous to consider in detail the rules and features of filling out this document.

Form 1-entrepreneur 2018 is easy to fill out and does not look like a report at all, rather it is a regular questionnaire.

The first sheet of the 1-IP form consists of two parts, one of which is torn off and remains an individual entrepreneur to confirm that he submitted a report to the Statistical Office.

In the tear-off part of the report, two lines must be filled in:

• on the line "Postal address of an individual entrepreneur", it is necessary to write down the actual address of the individual entrepreneur.
• on the line “Individual Entrepreneur”, indicate the last name, first name, patronymic and put the personal signature of the entrepreneur.

In the code part of the form, fields with personal unique codes of an entrepreneur without education must be filled in legal entity: OKPO - on the basis of the Notification of the assignment of the OKPO code posted on the Internet portal of Rosstat: http://statreg.gks.ru, TIN - on the basis of data from the Federal Tax Service.

Completion of Section 1. "INFORMATION ON THE ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR FOR 2017"

In this section of the form, you must specify data with personal unique IP codes:

• OKPO - indicated in the notification of code assignment received by you at the regional department of the statistical office, so OKPO can be found on the Roststat website at the link http://statreg.gks.ru
• TIN - indicated in the TIN certificate or on the website of the Federal Tax Service at the link https://service.nalog.ru/inn.do

Question 1. Have you carried out business activities in the reporting year?

If the answer to the question is “YES”, then you must go to the next question and then complete the entire 1-IP form.

If the answer to the question is "NO", then you must put X in the following question:

If you did not carry out in the reporting year entrepreneurial activity whether you worked as an employee for another entrepreneur or legal entity.

If the answer in paragraph 1 is “YES”, you must fill out the form below:

Question 2."Did you carry out your main business activities in the same subject of the Russian Federation where you are registered as an individual entrepreneur?"

If the place of business activity is located in the same subject of the Russian Federation, which was officially registered as an individual entrepreneur, then it is necessary to mark "YES" and go to question 3.

If the address of registration as an individual entrepreneur and the place of actual implementation of the main activity do not match, then the answer is marked - "NO" and additional information is provided about the address of the place of implementation of the main business activity. This address should be indicated only if the place of business is located on the territory of another subject of the Russian Federation. In a large field, the name of the republic, territory, region of the actual place of implementation of the main business activity is entered.

Question 3."Indicate the amount of REVENUE (including taxes and similar obligatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activities"

In this paragraph, it is necessary to indicate the total volume of all receipts related to payments for goods (works, services) sold:

• if an individual entrepreneur did not receive payment for goods (works, services) in cash, but in natural form, i.e. in the form of goods (works, services) and other property, the amount of proceeds is determined based on the transaction price.
• if the transaction price is not determined, then the amount of proceeds is determined by the value of the received goods (works, services) and other property, calculated at their market prices.
• if it is impossible to establish the value of the received goods (works, services) and other property, then the amount of proceeds is determined based on the prices that were usually charged for similar goods (works, services) sold under comparable circumstances.
• if an individual entrepreneur conducted activities in the reporting year, but did not receive revenue from it, then "0" is put in the line.

Question 4. "Give a detailed description of the types of activities you actually carried out in the reporting year, describe what products or services you produced in the reporting year."

In response to this question, it is necessary to indicate all types of products and services that were produced (provided) by an individual entrepreneur in the reporting year.

Opposite each cell filled with the name specific type activities, it is necessary in the fields 4.1. indicate the share of revenue from this type economic activity in the total revenue of the entrepreneur (in%, in whole numbers).

The sum of revenue shares for all types of economic activity should be 100%.

Question 5."How many people, on average, worked in your business in the reporting year: partners (persons participating in your business on the terms of a property or other contribution and performing certain work in your business may not be members of one household) helping family members, employees?"

The answer to this question should specifically highlight:

• partners
• helping family members
• hired workers.

To indicate the number of these three categories, it is necessary to determine their average number. To do this, add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), divide the resulting number by 12. If the individual entrepreneur worked for an incomplete year (12 months), then the amount received is divided by the number of months the entrepreneur has been employed. The received data are rounded according to the arithmetic rule (1.5 and above should be rounded up to 2; less than 1.5 - to 1).

Business partners cannot be members of the same household. They are persons who participate in the case on the terms of a property or other contribution, and who perform certain work in this case.

Employees are persons who perform work for hire for remuneration (in cash or in kind), on the basis of a written contract or oral agreement.

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Entrepreneurs are required to regularly submit form 1-IP to the statistics authorities. The form has five varieties (can be downloaded in the article). Consider filling patterns on concrete examples, as well as due dates in convenient tables.

Test for correctness statistical forms You can free of charge using a special online service from BukhSoft:

Test statistical reporting online

Who from the IP reports

The obligation to submit the 1-IP form arises when Rosstat sent a written notification to the IP (Post. of the Government of the Russian Federation dated August 18, 2008 No. 620).

There are also two ways to find out in advance whether a businessman is required to report.

1. Get information on the website of the territorial division of Rosstat. To do this, on the official website of the department, through a search or a map, they open the region where the IP is registered. After clicking on the page, a link to the site of the territorial division of Rosstat will appear. On this site, open the tabs: "Reporting" - "Statistical reporting" - "List of reporting economic entities", click on the link "List of individual entrepreneurs included in selective statistical observation ..." and download it.
2. Get information in the territorial division of Rosstat. To do this, on the official website of the department, through a search or a map, they open the region where the IP is registered. After clicking on the page, a link to the site of the territorial division of Rosstat will appear. By clicking on it, you can find the address and contact details of the department. To do this, in the main menu, click on the subdivision tab and open the section with department data. After learning the address, you can call the department or come to it in person and request information and a form.

Current form

Form 1-IP “Information on the activities of an individual entrepreneur” was approved by Rosstat by Order No. 541 dated August 21, 2017.

The current form can be obtained free of charge at the departments of Rosstat or downloaded from the official website of the department.

The blank has five varieties. Which of them to report on depends on the activities carried out by the IP and the number of employees hired by it. Consider in table 1.

Table 1. What form 1-IP need to be handed over

Form type	Who is required to submit	Base
1-IP (month) (0610001) “Information on the production of products by an individual entrepreneur”	Individual entrepreneurs with 101 or more employees. While IP: manufactures products of extractive or manufacturing industries; produces and distributes electricity, gas and water; prepares wood; engaged in fishing	Order of Rosstat: dated 11.08.2016 No. 414
1-IP (services) (0609709) “Information on the volume paid services rendered to the population by an individual entrepreneur”	Individual entrepreneurs who provide services to the public for a fee. At the same time, they should have information on the volume of services provided by other firms or individual entrepreneurs.	dated 31.08.2017 No. 564
1-IP (trade) (0609709) “Information on the volume of paid services provided to the population by an individual entrepreneur”	IP in the sale of goods to the public and the repair of household products and items for personal use	dated 12.05.2010 No. 185
1-IP (truck) (0615069) “Questionnaire for the survey of the transportation activities of entrepreneurs - owners of trucks”	IP carriers of goods by road	dated 19.08.2014 No. 527
form 1-IP (0601018) “Information on the activities of an individual entrepreneur”	Individual entrepreneurs not listed above, with the exception of employees: in retail trade (except for trade in cars, motorcycles and their parts and fuel); in the repair of household products and items for personal use	dated 21.08.2017 No. 541

When to take

By general rule form 1-IP - annual. The due date is indicated on the form. But some businessmen are required to report monthly and quarterly. Consider in table 2.

Table 2. Deadlines for submitting form 1-IP

Form type	Reporting period	Last date
		Not later than the fourth day of the month following the reporting
1-IP (services)
1-IP (truck)		Set by Rosstat
form 1-IP

Composition of Form 1-IP

The form consists of a title page and two sheets for indicators. It looks like this:

The title page contains information about guarantees of confidentiality and depersonalization of information, liability for violation of the deadlines for submitting the form, the possibility of reporting electronically, fields for indicating the postal address of the individual entrepreneur and his full name. It also contains fields for data on which individual entrepreneurs fill out the form, submission deadlines, OKUD form code, OKPO IP code and its TIN.

Report in the form No. 1-IP for 2018 should be no later than March 4, 2019 (Monday). If the deadline for submission falls on a weekend or non-working holiday, it is postponed to the next working day (post. Goskomstat dated 07.03.2000 No. 18).

The remaining sheets contain five blocks for entering data (see table 3).

Table 3. What to indicate in the form 1-IP

block number	Explanations
DID YOU CARRY OUT BUSINESS ACTIVITIES in the reporting year?	Put "X" in desired field. If there is no activity in the reporting year, the following four blocks are not filled in
Did you carry out your main business activities in the same subject of the Russian Federation where you are registered as an individual entrepreneur? (check X)	Put an "X" in the required field. If there is a discrepancy between the subjects of registration of the individual entrepreneur and the subject where he actually conducts business, indicate the actual subject of the Russian Federation. Territory code according to OKATO is not filled in
Indicate the amount of REVENUE (including taxes and similar obligatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activities	Indicated in thousands of rubles
Give a detailed description of the TYPES of ACTIVITIES you actually carried out in the reporting year, describe what products or services you produced in the reporting year
How many people, on average, worked in your business in the reporting year: PARTNERS (persons participating in your business on the terms of a property or other contribution and performing certain work in your business may not be members of the same household), HELPING FAMILY MEMBERS, EMPLOYED WORKERS?	Give the average number. The value is determined in accordance with the rules given under the table. Data are reported separately for partners helping family members and employees

Sample of filling out the form 1-IP 2018

The procedure for filling out form 1 for individual entrepreneurs is established by order of Rosstat dated August 21, 2017 No. 541 (see Appendix 14).

The form can be filled out by hand or using a computer, printing devices. At the same time, corrections, additions and strikethroughs are not allowed. You can submit the form in paper or electronic form.

Form 1-IP example of filling out:

Features of filling blocks with indicators

The procedure contains explanations for completing each of the five blocks.

Block 1. When filling out, you need to choose from two options "YES" or "NO". “YES” is put in the case when the individual entrepreneur confirms the fact that he has conducted activities in the reporting year that need to be reported.

In this case, if the IP:

• is only employed by another entrepreneur or company, check "NO";
• is employed by another entrepreneur or in a company, and also conducts an independent activity, then he fills in all blocks in terms of independent activity

An individual entrepreneur who did not conduct any activity fills in block 1.1.

Temporarily non-working individual entrepreneurs who briefly operated in the reporting period submit the 1-IP form on a general basis. Blocks are filled in with respect to the period of time in which the activity was carried out.

Block 2. If the subject of the Russian Federation, in which the IP operates, coincides with the subject where it is registered, mark "YES" and go to block 3.

Otherwise, mark "NO" and indicate Additional information regarding the business address. The fields indicate the name of the republic, territory, region and the actual place of conducting the main activity.

The main activity is the activity that brought the largest share of revenue from its total volume.

Block 3. In this block, you need to bring the total amount of all receipts for goods sold work performed, services rendered.

When calculating, you should take into account the amount of taxes presented to the buyer (VAT, excises, etc.).

If the receipts were in kind, then their value is taken into account, based on the transaction price. When the price is not determined, market values ​​are used.

When it is impossible to set a price, the value is taken into account based on the prices that the individual entrepreneur has set for similar goods and sold under comparable circumstances.

If the IP does not have revenue for the reporting period, put "0" in the block.

Block 4. Answers should be given in as much detail as possible. List all types of products and services that are included in the report. So, when conducting trading activities, goods are listed:

• production and conservation of fish;
• production of other outerwear;
• wholesale trade in chemical products;
• activities of road freight transport.

The sale of goods purchased for the purpose of resale to firms and individual entrepreneurs is classified as wholesale trade. The sale of these goods to the population is classified as retail.

When selling goods to the public own production through his trading network or rented premises, revenue is attributed to the type of activity from which it was received. Trading activity is not distinguished.

In subsection 4.1, the share of proceeds from a particular type of activity in the total amount of proceeds is given in percentages and integers. total amount share should be 100.

Block 5. This block indicates the average number of people employed in the IP business. Consider the reporting categories in Table 3.

Table 3 People employed in IP business: transcript

	Who applies
Partners	Persons who are involved in the IP business on the terms of a property or other type of contribution. They can: to do certain work in the business; be or not be members of the same household.
Helping family members	Persons who provide assistance to a business owned by a household member or relative.
Persons with whom employment contracts or there is a verbal agreement and working for remuneration	permanent workers; employees hired for certain period or to perform a specified amount of work; workers performing temporary, seasonal or casual work. Does not apply: Individual entrepreneurs who independently pay taxes and have entered into a GPC agreement and / or are on the PSN.

The indicator of the average number is calculated by the formula:

Number of persons who worked in each calendar month (including those on vacation and sick leave): 12

In case of an incomplete worked-out IP period, the amount must be divided by the number of months of business and the result should be rounded to whole numbers.

After filling in blocks 1 - 5, it is required to check the control ratios:

Block 1. If “NO” is marked, subsection 1.1 should be completed.

Block 3. If you completed block 3, then block 1 should be marked "YES".

Block 4. The total sum of indicators in subsection 4.1 must be equal to 100. A completed subsection 4.1 means that block 3 must be completed and vice versa.

The form of annual statistical reporting No. 1-IP "Information on the activities of an individual entrepreneur" was approved. About who needs to take it and in what time frame, we will tell in our consultation.

Who submits form No. 1-IP and in what time frame?

Form No. 1-IP is compiled based on the results of 2017 and must be submitted no later than March 2, 2018.

You can download the statistical reporting form No. 1-IP in Excel format.

Composition of Form No. 1-IP

Form No. 1-IP includes the following blocks:

Section name	Explanations
1. Did you carry out business activities in the reporting year?	If there was no activity in the reporting year, further sections of form No. 1-IP are not filled out
2. Did you carry out your main business activities in the same subject of the Russian Federation where you are registered as an individual entrepreneur?	If the subject of IP registration and the subject of actual business do not match, you need to indicate the actual region of the entrepreneur's main business activity
3. Indicate the amount of proceeds (including taxes and similar obligatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activities	Indicated in thousands of rubles
4. Provide a detailed description of the types of activities you actually carried out in the reporting year, describe what products or services you produced in the reporting year	It is necessary to indicate, for example, “production of other outerwear” or “wholesale footwear trade”, i.e. the name according to OKVED2, and give the share of proceeds from each specified type of activity (in whole%). At the same time, it should be borne in mind that if an individual entrepreneur, for example, sells goods of his own production to the public through his own distribution network or leased retail facilities, then the proceeds from the sale of these goods relate to the type of activity as a result of which they were produced. Trading activity in this case is not allocated.
5. How many people, on average, worked in your business in the reporting year: partners (persons participating in your business on the terms of a property or other contribution and performing certain work in your business may not be members of the same household), helping family members , employees?	The average number is indicated. The procedure for its calculation is given below the table. Information on the number is given separately for: — partners; - helping family members; - employees

The average number of people who worked in the reporting year for each category (partners, helping family members, employees) is determined as follows: add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide by 12. If the individual entrepreneur worked for less than a year, then the amount received is divided by the number of months the entrepreneur has been working. The data received is rounded to the nearest whole number (for example, 1.5 and above should be rounded up to 2, and less than 1.5 should be rounded up to 1).