Counting how many checksheet items have been done vs. unfinished checksheet items is absurd.
Not really. When I was sup'ing at ITO we had to invoice every single course that a staff member took, just like any org. Although the courses were no charge, there still needed to be a price on it (for when they blew). A few of the courses were on the regular price list, but a huge number, including post hats, were not. We proposed, and eventually got approved a price list. If I'd had my way, the price of a course would be based entirely on how long it took to do the damn thing, for an average student.
My reasoning was that, on average, the cost of delivering a course was directly proportional to how long the student was in the courseroom. So a course that took two weeks should cost twice as much as one that took one week.
And that was how we worked it. There was a basic price of (I think) $10 per hour or $100 a day (yeah, yeah), and the final price was based on what the official checklist length was. That was just to take as many arbitraries out of it as possible, otherwise different people would say the same course takes one week or six weeks or whatever. I couldn't care if the figure was $200 or $500 — it was such a relief to get rid of the dev-t. Before this was done, a CSW had to be approved uplines for EVERY new course, and it was crazy dev-t. This way, the reg could look at the checksheet for a course that wasn't on the pricelist, and come up with the correct price for the course, and it would be the same price if a different reg looked at the checksheet.
Mini hats were $100. Full hats were $500 ( or something), unless they were specifically named on the FSO Price List, in which case we took that price, whatever it was. It meant that some little post had a full hat you could get through in a day, and some exec had a hat that took three months, so it wasn't equitable, but screw it, it saved a HEAP of work.
Regular org courses are not priced like this, by the way. There is a variation of several hundred percent in the "price per day". Stupid. But it's the CofS!
One of a sup's duties at the start of a course is to target it out for completion. If the official checksheet length is five days, then one has to divide it up into five (roughly) equal sections, write the target dates on it, and give it back to the student (with a straight face!). After doing this for years you get to be pretty good at it.
In the light of all that, I don't find it at all silly to pro-rate the cost of a checksheet that hasn't been completed.