Formula
Usable bandwidth = line bandwidth × (1 − reserve). Provisioned demand per user = user demand ÷ (1 − overhead). Capacity = floor(usable bandwidth ÷ provisioned demand).
What the result means
The whole-number result is a planning capacity, not a login limit. It assumes active users have roughly similar average demand and that the entered bandwidth is the bottleneck.
Measure peak-hour traffic when possible. Wi-Fi airtime, upstream limits, application bursts, and ISP congestion can reduce real capacity.