Discuss it with your accounting department. You may or may not want to include a few days for Natural Disaster contingency in that. That's 52 weeks * 40 hours/week, minus vacation, holiday, and sick leave. In the United States, the nominal number of available non-overtime man-hours per year is given by 2080 - (vacation days + holidays + sick leave days)*8. (It is usually HIGHLY proprietary, as it is key to your estimating process and your corporate operating efficiency.) Your accounting department can give you the number. To convert that to man-hours, multiply by your organization's number of usable man-hours per man-month. One man-year = 12 man-months (obviously). COCOMO2 (and COCOMO, for that matter) give output in man-months.
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