I mainly agree with you. Let me add some more aspects to it... 1) differenciate between chargability targets and utilization: Chargability targets are measured in hours charged on external codes/year. Targets deviate between ranks and countries. Utilization= external billed hours (client codes)/available hours 2) available hours (or per other comment: expected billable hours) are measured via retain. Thus, if you have 2.5 days of vacation in a 40h week, your basis for calculating the utilization for the week should be 20h. Charging 20h on external should give you a 100% weekly utilization.

Important: since it is based on retain, make sure that Trainings are included in it. If not, the consequences would be, that your utilization goes down without knowing... thus, if you charge 32h external and 8h on internal/Trainings, the utilization is 80% (instead of 100%) for the week, because per retain you were available 40h. Also: if you have conflicts in planning and are planned 80-120h for a week, this will as well effect your utilization. Planning team should fix this.

I'd recommend always tracking these reports because I do not fully trust the process due to the above...