the number of hours per employee which annually can be directly attributed to the provision of goods or services. This excludes the hours allowed for vacation, holiday, sick leave, jury duty, military leave, and clean-up activities., productive hours are defined and computed in terms of an institutional average as total hours (2,080) less vacation time (amount generated), personal and regular holidays (amount generated), union business (estimated), sick leave (average usage), training time (estimated), and estimation time (estimated), the productive hours are derived from the multiplication of the following factors: Number of productive staff (PS) (no office staff) Number of working hours per day (WH) Number of working days per year (WD) The business' capacity utilization (CU)