How do the B4 track utilization? Is it based on effective or actual utilization?

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Depends on which Big 4. D does Actuals and EY has both

Yeah I agree, it’s insane

Kpmg has “adjusted” and I don’t know how it works

Removes PTO and recalculates

The denominator for ours is based on available work hours (40 hour weeks) minus holidays. The numerator is actual hours. The goals are based on working all the available work hours minus annual vacation accrual (2 weeks I think) and training hour targets.

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