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.