Calculating full-time equivalent (FTE)

Your simple exceptions aren't that simple. In the first case you can use the MIN() function, for example 

hourstocount = MIN(8,hoursworked)

to cap at 8 (ignoring the fact that you are penalizing the worker for doing more work).  For the second scenario use ALL() or ALLSELECTED() or ALLEXCEPT() to modify the filter context inside the computation.

Hi jsangerman ,

Try to show values as "Percent of column total". Or create a measure like below.

Measure =
DIVIDE (
    SUM ( 'Table'[Efforts (hours)] ),
    CALCULATE (
        SUM ( 'Table'[Efforts (hours)] ),
        ALLEXCEPT ( 'Table', 'Table'[Date], 'Table'[User] )
    )
)

Best regards

Icey

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