Use the exact definition before comparing an absorption ratio. Benchline now uses NADA fixed absorption: fixed-operations gross divided by total dealership expense for the same period.
Fixed absorption and overhead coverage are different
Fixed absorption = fixed-ops gross / total dealership expense. An overhead-only denominator answers a different question and must not be compared with the NADA fixed-absorption guide.
The store-dashboard sample has $230,560 fixed-ops gross and $613,000 total operating expense: 37.61% fixed absorption. The separate Fixed-Ops example uses $300,000 of total expense and therefore returns 76.85%. These are different illustrative inputs.
Match the included departments
The workbook models service labor and parts. A dealer with body-shop, sublet or other fixed-operations gross must reconcile those categories separately before comparing the model with a complete statement. Keep all expense buckets mutually exclusive.
What the NADA guide says
The 2026 Slide Guide gives a 60% fixed-absorption guide. Its separate total-absorption measure includes used-vehicle gross and has a 100% guide. Do not interchange those measures or treat a guide as a guaranteed result.
Read the NADA Slide Guide, checked September 19, 2026.
Use the ratio operationally
Reconcile gross and expenses first. Then review customer-pay effective labor rate, matched CP hours per CP repair order, labor cost and parts contribution. Model price and volume changes separately and include their costs. A lower denominator from omitted expenses is not an improvement.
Fixed-Ops Model and Dealer Dashboard provide the working calculations and input checks.