the Board has repeatedly utilized WCL § 14(3) to generate AWWs which, mathematically, match the use of a divisor.  WCL § 14(3) permits the calculation of an AWW “based on the claimant’s previous earnings . . . during the year before the injury”  if the use of a multiple “cannot be fairly applied.”  For example, in <u>Waterfront Health Care</u> <u>Center</u>, 2014 NY Wrk. Comp. 0601971 the AWW was set, over the carrier’s objection, using a 260 multiple.  On appeal, the carrier argued that the use of a 260 multiple artificially inflated the claimant’s average weekly wage rendering a 260 multiple an “unfair” representation of the claimant’s earnings.  Ruling for the carrier on appeal, the Board Panel invoked WCL § 14(3) to institute a “205-day multiple” which just-so happened to be the exact number of days worked by the claimant on her C-240.  Applying this multiple