How Law Firms Track Billable Hours: Increments, Codes and Compliance
Law firms bill time in tenths of an hour: six minutes is 0.1. Each entry carries a matter number, a timekeeper, the time, and a description of the work. Firms acting for corporate clients and insurers add UTBMS task codes and submit invoices in the LEDES format. The ABA Model Rules require the fee to be reasonable and the basis for it to be communicated to the client — and say nothing at all about rounding, which is where most of the trouble starts.