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The Utilization Report focuses on resources and displays their utilization by percent, hours, whole resource profit, and missing time. By understanding the notion of a "whole resource" this report can tell you not only what your people are working on - billing vs. selling - but also what portion of their time is as yet unaccounted for. This unaccounted for time could represent availability when it is in the future or a missing timesheet when it is in the past. The utilization report also understands what it means to be a salaried employee... that you will get paid the same amount whether you worked 6 hours last Monday or 12. As such, while the utilization report is obviously a good place to start if you want to understand utilization, it's also a great source of information about whole resource profitability, availability, and time entry compliance.

If you are interested in tracking utilization at the project level, please see How do I view utilization by project? The only exception being for utilization by engagement type. You can do that here.