All credits, attempted and earned, are counted toward degree completion.  Attempted credit hours include all withdrawal credits, including medical withdrawals, all failed or incomplete credits, all transferred credits, and all developmental course work.
Even with a G.P.A. of 3.50 this student is not making satisfactory financial aid progress. In this example, the student has attempted a total 44 credit hours and earned only 27.  Students must maintain a completion rate of 67% or more in order to maintain their good standing. This student's completion rate is only 61%.