Tulkinghorn sends his thanks to Gaye Moran, a solicitor and also senior lecturer at London South Bank University, for the following response to the revelation (15 January) about Dewey Ballantine chairman Mort Pierce's remarkable annual hours.
Moran writes: "I'm amazed that any person, human (or with clone?), can purport to bill 3,000 hours per year. The maths go something like this: 3,000 divided by 365 (days in a year) = 8.21 hours per day. But no one works every single day of the year for a full 8.21 hours. So we look at 365 days minus 7 bank holidays = 358 minus 20 days holiday (which is the minimum that I would guess for a senior employee) = 338 minus 104 (weekends) = 234 days. 3,000 divided by 234 = 12.82 hours per day. If this person eats or pees then he must extend his working day accordingly. So if he starts his day at 9am he must work on billable matters without any break until 10pm. If he stops for a toilet break or to eat he may not leave work until he has completed his daily 12.82 billable hours.
Yours with awe, Gaye Moran, solicitor, senior lecturer, London South Bank University."