All attorneys that work for law firms have billable hours. Only agencies and consultancies have billable hours for engineers. It’s easier to say “we will lose

All attorneys that work for law firms have billable hours. Only agencies and consultancies have billable hours for engineers. It’s easier to say “we will lose $X if this person leaves” or “$Y will be at risk if they leave due to personal relationships” than it is to quantify an engineer’s revenue impact to the company. Hence the common cost center assumption.