Where this number comes from

Billable utilization (billable hours ÷ available hours)

billable_utilization_pct

Observed

Observed value

15000

Sources

Service Performance Insight — 2024 Professional Services Maturity Benchmark (403–575 Professional-Services Firms; Billable Utilization ~69%, Project Margin Mid-30S%) (Https · //spiresearch.com/reports/2024 Ps Maturity Benchmark/) · published benchmark / reasoned-estimate citation

Assumed inputs — reasoned defaults

Billable utilization (billable hours ÷ available hours): Service Performance Insight — 2024 Professional Services Maturity Benchmark (403–575 professional-services firms; billable utilization ~69%, project margin mid-30s%) (https://spiresearch.com/reports/2024-ps-maturity-benchmark/)

Confirm these in your contract/books to upgrade the evidence level.

Evidence level

value cited to a source-confirmed fact (gl:tx_2026_04_time_entries) — anchored to a ledger / model-run transaction

Observed Explained Inferred Hypothesis