If we decide to include affiliate revenue to determine gross annual revenue for purposes of determining if a business is classified as a small business under the Small Business Lending Rule for one entity, are we expected to do that for all businesses, or can it be decided on a case-by-case basis?

I think it depends on what they give you or what you require them to give you for underwriting purposes. If you are provided the information, I do not think you can selectively ignore it.

3. Applicant’s representations regarding gross annual revenue; inclusion of affiliate revenue; updated or verified information. A financial institution is permitted to rely on an applicant’s representations regarding gross annual revenue (which may or may not include any affiliate’s revenue) for purposes of determining small business status under § 1002.106(b). However, if the applicant provides updated gross annual revenue information or the financial institution verifies the gross annual revenue information (see comment 107(b)-1), the financial institution must use the updated or verified information in determining small business status.