GG...I agree with the above folks, exempt.
I hope your auditors are not looking just at timeframe as their only consideration to determine if a loan is temp or not. Purpose and intent are just as important in that determination. A temp loan can be over a year in length, especially in some of these builder specs situations in this softening real esate market where they might not be turing over as quickly as they once did.
I don't repeat gossip, so listen closely...