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Utilization Rate Calculator for CPA StaffBillable Hours vs Available Hours

Is the practice earning what it should for the hours it spends?

Utilization from billable and available hours, the non-billable hours, and the hours short of or above a target utilization.

  • Runs in your browser
  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Utilization
77.78%
Billable hours as a share of available hours
Non-billable hours
400.0 hours
Billable hours at target
1,440.0 hours
Drawn to one scale
Non-billable hours400.0 hours
Billable hours at target1,440.0 hours
Hours above (+) or below (-) target-40.0 hours
All results
MeasureResult
Utilization77.78%
Non-billable hours400.0 hours
Billable hours at target1,440.0 hours
Hours above (+) or below (-) target-40.0 hours
How this was worked out
Work shownrecomputed as you type
Utilization = billable hours / available hours
Billable hours at target = target % x available hours
Gap = billable hours - billable hours at target

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Utilization = billable hours / available hours
  • Billable hours at target = target % x available hours
  • Gap = billable hours - billable hours at target

How it works

Available hours are the hours a person could charge after you remove the time you decide to exclude, such as holidays and leave. State which definition you use, because utilization on total paid hours is lower than utilization on available hours.

Use the available hours calculator in this set to build the denominator.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Should available hours include training time?

That is a firm policy choice. Whichever you choose, apply it to every person so the ratios compare.

Is a higher utilization always better?

No. It is a measure of how time is spent. Review, training and quality work reduce it by design.

How is it different from realization?

Utilization measures hours. Realization measures the dollars those hours earn.

Formulas on this page are the standard definitions.

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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