We have a very similar factoring system at KAL too. The most I've done is 115 hours plus twenty deadhead hours, but when factored then the recalculated flyig hours brings you back below the limits. The hours are also factored for credits towards overtime, so in effect obliterating most opportunities for overtime. I can understand this system for F/O's, though not where overtime is concerned. But not if you're PIC, an accounting con if you ask me!