When serving as an elder and as a special pioneer or missionary you were no supposed to count hours spent on, for example branch construction work, special committees. When one didn’t achieve the 140 hours there was a part on the report where you could put comments as why you didn’t achieve the required hours (sick-days, so many SC hours, branch work etc).
Same thing for the Bethel commuters pioneers. Hours working at the branch were never counted as fs hours.
Elders could only count there public talks as fs.