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Billable Capacity and Revenue Table

Convert a hypothetical 40-hour, 48-week calendar into billable hours and service revenue at different utilization levels and a $100 rate.

By PriceAndProfit Editorial Updated

The calendar already excludes four weeks from the 52-week planning year. Utilization divides billable time by the remaining available hours. It does not measure the share of billed invoices that is collected. The $100 rate is a hypothetical realized service-revenue rate, not a recommended freelance quote.

Available hours = 40 × 48 = 1,920; billable hours = available hours × utilization
Hypothetical worked values; no market or statutory rates
Billable utilizationBillable hoursNonbillable available hoursRevenue at $100 per billable hour
40% 768 1,152 $76,800
50% 960 960 $96,000
60% 1,152 768 $115,200
70% 1,344 576 $134,400
80% 1,536 384 $153,600

How to read and reuse this example

Use the nonbillable column to check whether the proposed schedule leaves enough capacity for selling, administration, training and revisions that are not charged separately. A larger utilization percentage may require operational changes; changing a spreadsheet cell alone does not create customer demand. If short absences occur inside the working weeks, reflect them consistently in available hours or utilization, but not both.

Boundaries and exceptions

Revenue is not profit or take-home pay. Business costs and any applicable obligations remain outside this table. If $100 is only a quoted rate and invoices are discounted or written off, modeled realized revenue will be lower. Collection delays can also separate the service-revenue calendar from cash receipts.

Method reference: OpenStax: Operating Budgets. Checked October 22, 2026. Capacity, sales and delivery-cost budgets; no market rate assumptions.

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