The value Deloitte & Touche reaped is difficult to determine with precision, but Marriott, in effect, allowed the New York City-based D&T tax practice to continue to do business. Six hundred D&T associates, who otherwise would have lacked both office and support, now had a home in NYC where they could immediately achieve high productivity. In these offices, they could also be with fellow associates, many of whom had personally experienced the tragedy of September 11th. How many billable hours can 600 associates generate in a month? In two months? Three?