Whole hop recipe conversion to pellet hop

I plan to make an IPA recipe which calls out whole hops for bittering, flavor, aroma, and dry hop. Best I can tell is that brewers generally consider hop utilization about 20% less when using whole hops vs pellets. Still the general guideline?

What about the late additions, < 10 minutes, and the dry hop adds, same guideline ?

thanks

The ROT is to use 10% less pellets than whole hops.

Yes. Although I think this is only worth worrying about when you are talking about bittering. It would take an incredible palate to notice a taste difference caused by +/-10% in the amount of late or dry hops.

I understand the point of lower hop utilization for whole vs pellets giving lower bitterness. Somewhere along the way I had picked up a 20% difference vs the 10%. Thanks for the clarification.

This is probably not a big issue for the beer I plan to make but I would like to understand it a bit better.

Back to the point of flavor and aroma for whole vs pellet hops. Is extraction of the essential oils, flavor and aroma compounds proportional to extraction of the AA? If so then the 10% ROT would apply to all additions.

Appreciate the input.