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Both.
Vaca yes
I was told by my counselor, and wrote on my sabbatical application, that it does not impact utilization. I'm not sure about vacation though.
Vacation counts against full utilization not effective
I love taking vacations
Each firm does it differently. Some firms treat training as billable, most don't.
Sabbatical does not. Vacay does. Holiday and leave reduce the total available hours (denominator).