Since the College does not interpret Withdrawals, (which appear as "WD" on student records) as equivalent to failing grades, they are not calculated in any way into their College GPAs. "WD" was never meant to be interchangeable with "UNS" (unsat), "F" (fail) or "E", which are the only codes on a student record that denote a failing grade.
As to incompletes, this is denoted by "ABS" in a student's record, and would eventually turn into an E or UNS unless followed by a pound sign, such as "ABS#", which means a make-up exam was granted in a course (which, once taken, if passed, would...
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