Unassigned Capacity Cost Planner methodology

benchHours = paid hours − billable hours

avoidableBenchHours = bench hours − unavoidable non-billable hours

benchCostExTax = bench hours × loaded cost per paid hour

utilisationRate = billable hours ÷ paid hours

foregoneRevenueExTax = avoidable bench hours × billing rate per hour

Money inputs and outputs use the currency selected in the scenario without changing the canonical methodology. Rates, margins, utilisation and buffers are entered as percentages and converted to decimal values for calculation.

• Billable hours cannot exceed paid hours.
• Unavoidable non-billable hours cannot exceed total bench hours.
• Bench and avoidable hours reconcile before cost and capacity value are applied.
• Zero paid hours returns zero utilisation rather than Infinity or NaN.

Paid hours minimum

paidHours ≥ 0 paid hours/selected period — A lower value is rejected before calculation.

Paid hours maximum

paidHours ≤ 100,000,000 paid hours/selected period — A higher value is rejected before calculation.

Billable hours minimum

billableHours ≥ 0 billable hours/selected period — A lower value is rejected before calculation.

Billable hours maximum

billableHours ≤ 100,000,000 billable hours/selected period — A higher value is rejected before calculation.

Loaded cost per paid hour minimum

loadedCostPerPaidHourExTax ≥ 0 currency units/paid hour, ex tax — A lower value is rejected before calculation.

Loaded cost per paid hour maximum

loadedCostPerPaidHourExTax ≤ 10,000,000 currency units/paid hour, ex tax — A higher value is rejected before calculation.

Billing rate per hour minimum

billingRatePerHourExTax ≥ 0 currency units/billable hour, ex tax — A lower value is rejected before calculation.

Billing rate per hour maximum

billingRatePerHourExTax ≤ 10,000,000 currency units/billable hour, ex tax — A higher value is rejected before calculation.

Unavoidable non-billable hours minimum

unavoidableNonBillableHours ≥ 0 non-billable hours/selected period — A lower value is rejected before calculation.

Unavoidable non-billable hours maximum

unavoidableNonBillableHours ≤ 100,000,000 non-billable hours/selected period — A higher value is rejected before calculation.

• Paid, billable and unavoidable hours describe the same operating period.
• Billing rate values avoidable capacity; it does not forecast demand or sales.
• A component table is used; the later per-row authority explicitly approves no chart.

This planner has no current policy-data dependency. Its commercial assumptions are user supplied. Registered family-level regression suites exercise the shared business-logic engine and worked-result reconciliation.

• Foregone revenue is capacity value and may not be recoverable through actual customer demand.
• It does not replace accounting, operational or financial advice.

This is educational decision support, not tax, accounting, legal or financial advice. Check the treatment of your actual transactions under the rules that apply to your business and seek qualified advice where appropriate.

Registered family-level suites test formula invariants and example reconciliation; the release ledger records that coverage without claiming a separate oracle for every line of public copy. There is no official threshold or benchmark to refresh for this planner. Commercial inputs remain user-supplied because they vary by business and contract.

1. 2026-07-31: Initial public release of the planner and methodology after pre-launch calculation, content, source and interaction review.