Formula
Annual billable capacity = weekly hours × working weeks × (1 − nonbillable rate) × (1 − capacity buffer)
Client capacity divides annual billable capacity by twelve times the expected monthly hours per client.
What the result means
This is a planning ceiling, not a promise that every available hour will be sold. A roster near the limit leaves little room for scope changes, prospecting, or executive emergencies.
Use realistic averages from your calendar or time records. Travel, board preparation, and proposal work belong in nonbillable time unless clients are explicitly charged for them.