Defining 'Capacity' Issues --Dickeson

I was involved in a seminar for printing companies many years ago. Representatives of one of the principal accounting firms argued strenuously that "capacity" as used in printing meant "practical capacity"—all the hours in a period of time. (This is 'practical'?)

That meant, he contended, that a week had a "capacity" of 168 hours and a quarter consisting of 13 weeks had a "capacity" of 2,184 hours. I was aghast.