Accountants Overhead Cost (Daily) Calculator Examples
Worked examples showing daily practice overhead and overhead recovery per billable accountant-day.
These examples use different practice sizes, cost levels and utilisation assumptions. Amounts are illustrative and use dollars only as a generic currency format.
Home-based sole practitioner
A sole practitioner wants to understand the overhead attached to available chargeable time.
Input Summary
Monthly premises cost
$500
Monthly operating cost
$1,000
Annual fixed costs
$4,000
Working days
220
Billable accountants
1
Billable utilisation
60%
Calculation Breakdown
- 1Annual recurring costs($500 + $1,000) * 12$18,000
- 2Annual overhead$18,000 + $4,000$22,000
- 3Daily overhead$22,000 / 220$100 per day
- 4Billable capacity1 * 220 * 60%132 billable days
- 5Overhead per billable day$22,000 / 132$166.67
Result Summary
Overhead per billable day
$166.67
Accountants Overhead Cost (Daily) Calculator
The practice has $100 of overhead per operating day and about $167 per billable day.
Four-accountant practice
The practice reviews its overhead recovery baseline for a typical year.
Input Summary
Monthly premises cost
$2,500
Monthly operating cost
$3,500
Annual fixed costs
$12,000
Working days
230
Billable accountants
4
Billable utilisation
70%
Calculation Breakdown
- 1Annual recurring costs($2,500 + $3,500) * 12$72,000
- 2Annual overhead$72,000 + $12,000$84,000
- 3Daily overhead$84,000 / 230$365.22 per day
- 4Billable capacity4 * 230 * 70%644 billable days
- 5Overhead per billable day$84,000 / 644$130.43
Result Summary
Overhead per billable day
$130.43
Accountants Overhead Cost (Daily) Calculator
The practice estimates $365 per operating day and $130 per billable accountant-day.
Growing firm with lower utilisation
The firm tests the impact of a conservative 55% utilisation estimate.
Input Summary
Monthly premises cost
$5,000
Monthly operating cost
$8,000
Annual fixed costs
$25,000
Working days
225
Billable accountants
6
Billable utilisation
55%
Calculation Breakdown
- 1Annual recurring costs($5,000 + $8,000) * 12$156,000
- 2Annual overhead$156,000 + $25,000$181,000
- 3Daily overhead$181,000 / 225$804.44 per day
- 4Billable capacity6 * 225 * 55%742.5 billable days
- 5Overhead per billable day$181,000 / 742.5$243.77
Result Summary
Overhead per billable day
$243.77
Accountants Overhead Cost (Daily) Calculator
The firm estimates about $804 daily overhead and $244 per billable accountant-day.
How to Read Your Results
Daily overhead is the cost allocated to each normal operating day, whether or not all time is billable.
Overhead per billable accountant-day allocates the same cost only to expected chargeable capacity.
Compare the result with internal time records and actual expenses, not with a universal benchmark.
Use consistent cost categories when comparing periods so changes are meaningful.
Assumptions & Important Notes
- All figures use one consistent currency.
- Monthly costs recur for 12 months.
- Billable utilisation is applied equally across the billable team.
- Results exclude costs not entered into the calculator.
Related Examples
Frequently Asked Questions
Can I use these examples for a virtual practice?
Yes, but replace premises costs with the actual workspace and remote-operation costs relevant to the practice.
Why is the per-billable-day cost higher for the sole practitioner?
One person's billable capacity is limited, so annual costs are recovered from fewer billable days.
What happens if utilisation improves?
Annual billable capacity increases, which lowers overhead per billable accountant-day if costs stay unchanged.
Are these examples charge-out rate calculations?
No. They show overhead recovery only and do not determine a final charge-out rate.
Ready to calculate your own result?
Use the live calculator with your own inputs, timing, and preferences.