Expenses that are actually tracked to matters (because they may be
billed as disbursements) should, of course, be allocated specifically to those matters.
In that section for fees as opposed to billing, if
you bill as a disbursement, then you can't mark it up unless there's a previous agreement that you're going to mark it up by a certain amount or percentage.
Not exact matches
Beijing, keen for its currency to have equal
billing with the euro, yen, pound and dollar, has been pushing for the yuan to be included in the SDR basket, which determines the mix of currencies that countries like Greece receive
as IMF
disbursements.
This represents less than $ 500 of your legal
bill as other costs such
as title registration and
disbursements and taxes will not be covered by this offer.
If the customer logs in to their account at SallieMae.com, or accesses our automated phone system, the Current Balance provided is calculated
as of the prior day and includes all credits (e.g., payments) and debits (e.g.,
disbursements) since the last
billing statement.
To control advances to clients within reasonable limits requires toughness and a combination of approaches are needed: (1) don't permit them at all; (2) insist on retainers or at least on deposits to cover estimated advances; (3)
bill client advances immediately and apart from fees; (4) record certain advances, i.e., contingent fee
disbursements,
as expense to reflect them in the income statement; (5) hold your lawyer accountable for write - offs; (6) insist that your accounting department do not accept requests for client advances in excess of a predetermined minimum amount.
HAMALENGWA — Findings of Professional Misconduct — While representing a difficult client who was charged with first degree murder, the Lawyer was eligible to
bill the Ministry of the Attorney General for fees and
disbursements pursuant to a Fisher order — The Lawyer's accounting,
billing and docketing systems were deplorable and bore no relationship to his
billings to the Ministry — The Lawyer engaged in professional misconduct by
billing the Ministry for attendances at court when he had not attended or attended for less time than he claimed; overbilling for legal research;
billing for services that were not properly billable
as legal services; overbilling for student assistance
disbursements he had not incurred; overbilling for fees and
disbursements that were not fair and reasonable; and submitting a document to the Ministry purporting to be an invoice from a student working under his direction when the invoice was not prepared by the student and the services were not rendered
as described in the document.
For attorneys involved in cases such
as personal injury, medical and insurance
bills received throughout a case can now be tracked to ensure proper
disbursements upon settlement.
Keep in mind that, if you want to add a surcharge, you must
bill the freelance lawyer's services
as a fee (i.e., in the same manner
as you would
bill for your own time), rather than
as a
disbursement (i.e., in the section of the
bill detailing expenses incurred for such items
as court reporters).
Disbursements are
billed as line items on invoices.