(ii) Excess gross receipts percentage point amount For purposes of this subparagraph, the term excess gross receipts percentage point amount means, with respect to any calendar quarter, the excess of— (I) the lowest of the gross receipts percentage point amounts determined with respect to any calendar quarter during the period ending with such calendar quarter and beginning with the first calendar quarter during the period described in subparagraph (B), over (II) 50 percentage points. (iii) Gross receipts percentage point amounts For purposes of this subparagraph, the term gross receipts percentage point amount means, with respect to any calendar quarter, the percentage (expressed as a number of percentage points) obtained by dividing— (I) the gross receipts (within the meaning of subparagraph (B)) for such calendar quarter, by (II) the gross receipts for the same calendar quarter in calendar year 2019. (3) Qualified fixed expenses (A) In general The term qualified fixed expenses means the payment or accrual, in the ordinary course of the eligible employer’s trade or business, of any covered mortgage obligation, covered rent obligation, or covered utility payment. Such term shall not include the prepayment of any obligation for a period in excess of a month unless the payment for such period is customarily due in advance. (B) Application of definitions The terms covered mortgage obligation , covered rent obligation , and covered utility payment shall each have the same meaning as when used in section 1106 of the CARES Act. (4) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (5) Wages (A) In general The term wages means wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) and compensation (as defined in section 3231(e) of such Code). For purposes of the preceding sentence (other than for purposes of subsection (b)(2)), wages as defined in section 3121(a) of such Code shall be determined without regard to paragraphs (1), (8), (10), (13), (18),