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Billable hours divided by available hours. The trouble is that most organisations calculate available as headcount times a standard week, which ignores leave, holidays, training and notice periods.
That inflates the denominator, which understates utilisation — so teams chase a target that was never achievable, and the report never explains why.
It depends entirely on the shape of the business. Consultancies with heavy sales and delivery overlap run lower than pure delivery shops; agencies with account management run lower still.
Any externally quoted benchmark is describing a different company. Calculate what yours has actually achieved over a year and work from that.
Whatever your own history supports. Published benchmarks describe other businesses.
Not as billable. Recording it separately is what makes the denominator honest.
Not on its own. Read it with margin or it drives the wrong behaviour.
Half an hour with your own data usually saves reading three of these. The guides will still be here afterwards.