For me, I plan on writing down what I've completed.
But if you did write down that extra 60 hours, and you did complete them, it would not be lying. If you didn't complete them, then it would. And the judgement on whether or not you should do that, is entirely based on the individual situation. Certain people have easier access to gaining these hours than others. Those that do not have shadowing sessions lined up, or know of any dentists willing to let them shadow probably should not write down those extra 60, because they most likely would not finish. Making them a liar!
- am I right in saying this, or what?