If there are unusual or extenuating circumstances an instructor may, but is not required to, grant a time extension to a student who has not completed the final examination or other requirements for a course for an acceptable reason. An excused, or incomplete, grade must be replaced by a letter grade prior to the final examination period of the following semester. Failure to complete the work within this time automatically results in a grade of “F by rule”. An “F by rule” counts as an “F” in computing a student's GPA.