; and (B) the supervisor or head of the agency has agreed to the deviation. (c) Contents of guidance document (1) Requirements Each guidance document issued by an agency shall include the following: (A) The term guidance or a functional equivalent of that term. (B) An identification of each agency and office issuing the document. (C) An identification of the activity to which and the person to whom the guidance document applies. (D) The date of issuance. (E) If the document is a revision to a previously issued guidance document, a notation of such and an identification of the document replaced. (F) The title of the document and any identification number, if applicable. (G) A citation to the statutory provision or regulation to which the document applies or interprets. (2) Prohibited A guidance document may not include mandatory language such as shall , must , required , or requirement , unless— (A) the agency is using these words to describe a statutory or regulatory requirement; (B) the language is addressed to agency employees