Calpo Hom & Dong Architects, Inc. - Page 10




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          measure only the revenue received in 2002; they do not measure              
          the amount of time petitioner’s employees devoted to the                    
          performance of architectural services.                                      
               Petitioner apparently recognized this problem and attempted            
          to establish a link between the revenue received and the time               
          spent on the performance of architectural services.  One of                 
          petitioner’s architect-owners, Alan Hom (Mr. Hom), testified that           
          the average hourly billing rate for architectural services was              
          $100 and the average hourly billing rate for nonarchitectural               
          services was between $85 and $90.  Petitioner used the revenue              
          summaries and Mr. Hom’s testimony to extrapolate the approximate            
          number of hours worked by petitioner’s employees in the                     
          performance of architectural and nonarchitectural services.                 
          Petitioner requested that the Court find as fact:                           
               For 2002, the number of hours spent on architectural                   
               services based on revenue for such services and the                    
               average hourly rate of $100 was 17,105.  * * *  For                    
               2002, the number of hours spent on non-architectural                   
               services based on revenue for such services and the                    
               average hourly rate of $85 to $90 was 8,607 (at $85 per                
               hour) or 8,129 (at $90 per hour).  * * *                               
               For 2002, based on hours spent on architectural                        
               services versus all time spent on all services,                        
               petitioner’s architectural services represented 66.52%                 
               (when the average rate for non-architectural services                  
               is calculated at $85 per hour) and 67.78% (when the                    
               average rate for non-architectural services is                         
               calculated at $90 per hour).                                           
               There are several problems with petitioner’s approach.                 
          First, other than Mr. Hom’s testimony, petitioner presented no              







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Last modified: November 10, 2007