A billing hour target model

Here's a model discussed at this morning's Practice Management session at the AICPA.   It recognizes that there are CPE, vacation and other obligations, so the expectation is a target of 1600 billable hours (35 hours a week).

Then if some one bills 1600-1800 hours, they get 20% of what they bill in addition--and 25% from 1800 to 2000.