It's a little more complicated than that for me - I stopped coding a long, long time ago and most of my work now is strategic and business focused. Some of those tasks are highly specialized and I can invoice $200/hr. Some are commodity tasks that the market is used to paying much lower rates for and I have to bill $100/hr (and then prove value by taking fewer hours to do it than a cheaper resource would). Other things are well-defined and I can charge a set price for and net greater than what any hourly rate I would have been able to negotiate would be.