I call everyone by their first names except for the owner of our company and our customers. Our customers usually ask me to use their first name after the initial meeting, but due to the manners my Mom (right or wrong) drilled into me, I call the owner "Sir" or Mr. so and so.
I have tried to call him by his first name (everyone else does) but it feels wrong. Besides, he gets a kick out of it when his associates come in and I call him Sir. I always introduce people formally as well...but that's for another thread.
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