Everhour tracks time off and capacity, while resource allocation math turns planned assignments into a usable workload percentage.
Measure billable utilization against total capacity and see exactly how many hours you're leaving on the table each period.
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A resource allocation rate answers one practical question: how much of available capacity is already assigned? For a person, the numerator is planned assigned hours. For a team, the numerator is the sum of planned assigned hours across members. The denominator must be named every time because gross capacity, net working hours, and total logged hours produce different percentages.
In the United States, the FLSA does not define full-time or part-time employment, so full-time capacity is an employer policy input. Many firms start with 40 weekly hours because federal overtime rules require covered nonexempt employees to receive overtime pay for hours worked over 40 in a fixed 168-hour workweek. That baseline is operational, not a statutory utilization target.
Start with gross capacity for the period, then subtract time the person is unavailable under company policy or actual leave records. A 40-hour weekly baseline equals 2,080 annual gross hours before company PTO, holidays, unpaid leave, or other absences. Private-sector paid holidays and paid vacation remain policy or contract matters unless another law applies.
For a weekly allocation check, a 40-hour employee with 8 hours of approved PTO has 32 net available hours. Assigning 28 project hours gives an 87.5% allocation rate using net working hours. The same 28 assigned hours over a 40-hour gross denominator gives 70%. Both figures are mathematically valid, but only one matches the planning question.
Use this formula: assigned hours ÷ available hours × 100 = allocation rate. Assigned hours are planned project, client, or internal work for the period. Available hours are the denominator your firm chooses, such as gross capacity or capacity net of PTO, holidays, unpaid leave, and other approved absences.
Example: Jordan has 160 gross capacity hours for the month. Jordan has 16 hours of PTO and 8 hours for a company holiday, leaving 136 available hours. If managers assign 102 project hours, the allocation rate is 75%. That result means 25% of Jordan's net working capacity remains open for support work, training, meetings, or additional assignments.
A resource allocation percentage helps with staffing decisions only when the denominator fits the decision. Gross capacity is useful for annual planning and budget modeling. Net available hours are better for weekly scheduling because PTO, holidays, and approved leave remove real working capacity. Total logged hours work poorly as a planning denominator because they describe the past, not the remaining schedule.
U.S. federal sources do not set a professional-services utilization target. A target allocation rate is a firm, role, service line, or industry benchmark choice. Delivery consultants may carry a higher planned allocation than managers who handle coaching, business development, and review work. A single target across all roles creates false underutilization for people whose job includes necessary non-billable work.
A one-off calculation is enough when you need to check one person, one week, or one project plan. A spreadsheet also works for an occasional staffing estimate if the PTO, holiday, and leave inputs are already clean. The risk appears when the same allocation check drives hiring, delivery dates, client commitments, or weekly manager reviews.
A managed workflow becomes necessary when time off changes capacity, assignments change during the week, and managers need a shared record. Everhour Time Off tracks vacations, sick leave, custom leave types, partial-day absences, accrual, carryover, balances, and approvals, so capacity changes can flow into timesheets and reports before allocation decisions become stale.
This content is for general information only, may not be fully up to date, and is provided without any warranty or liability.
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Use assigned hours ÷ available hours × 100. Assigned hours are planned work for the period. Available hours must be defined before the calculation, such as gross capacity, capacity net of PTO and holidays, or another firm-approved planning denominator.
Use gross capacity for long-range staffing models and net available hours for live scheduling. Net available hours remove PTO, holidays, unpaid leave, and other approved absences from the denominator. That version gives managers a clearer view of work the person can actually take on.
The denominator changed. A 32-hour assignment equals 80% against a 40-hour gross week. The same 32 hours equals 100% against a week with 8 hours of approved PTO and 32 net available hours. Labeling the denominator prevents misreading the result.
No statutory U.S. utilization target exists. Federal sources define work-hour and leave rules, but professional-services utilization and allocation targets come from firm policy, role expectations, service line economics, or industry benchmarks.
Federal holidays reduce available hours only when your policy, contract, or worker category treats them as nonworking time. OPM lists 11 federal holidays in 2026 for federal employees. Private-sector paid holidays remain an employer policy matter unless another law or contract applies.
Everhour Time Off tracks vacations, sick leave, holidays, and custom leave types with partial-day entries, accrual, carryover, per-employee balances, and approval workflows. Time-off data flows into timesheets and reports, so managers can compare assignments with current availability.
Everhour Reporting turns logged time, budgets, costs, and project data into customizable reports with columns, filters, grouping, date ranges, and exports. Managers can review planned and actual work patterns before adjusting future assignments.
Track leave, approvals, and available capacity before assigning work. Everhour Time Off keeps absence data connected to timesheets and reports, giving managers cleaner resource allocation decisions with Everhour.
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