UTBMS expense codes: E101–E124 and X-codes

UTBMS expense codes classify disbursements on LEDES invoices under the Uniform Task-Based Management System. The American Bar Association’s original set runs from E101 Copying to E124 Other; the LEDES Oversight Committee’s 2013 revision uses X-codes, including eDiscovery expenses. The client’s required code set determines which list the firm should use.

Expense codes classify costs separately from the lawyer’s time. Sixminute automatically records the working day and writes time entries matched to client and matter, ready for review and release.

UTBMS expense codes cover E101 to E124

The ABA 1997 expense codes classify costs separately from lawyer time. Names follow the LOC’s authorised ABA spreadsheet; explanations are reading aids.

• E101 Copying: per-page in-house copying or printing, including black-and-white and colour copies.
• E102 Outside printing: external copying or printing services, including binding and reassembly charges.
• E103 Word processing: fees for in-house word-processing work.
• E104 Facsimile: fax charges.
• E105 Telephone: telephone charges, including local, long-distance and mobile calls.
• E106 Online research: charges for electronic legal research services.
• E107 Delivery services/messengers: overnight courier services and internal or external messenger charges.
• E108 Postage: regular, certified or overnight postal service charges.
• E109 Local travel: local ground transport, mileage and parking costs.
• E110 Out-of-town travel: travel expenses including airfare, accommodation, ground transport and parking.
• E111 Meals: meal expenses incurred locally or while travelling.
• E112 Court fees: fees charged by courts.
• E113 Subpoena fees: fees associated with subpoenas.
• E114 Witness fees: service fees and other costs associated with witness testimony.
• E115 Deposition transcripts: court reporter and transcript fees associated with depositions.
• E116 Trial transcripts: court reporter and transcript fees for trial proceedings.
• E117 Trial exhibits: material costs for creating or obtaining copies of trial exhibits.
• E118 Litigation support vendors: third-party litigation support bills passed through to the client.
• E119 Experts: payments for expert services on the matter.
• E120 Private investigators: investigator fees and costs of investigative reports.
• E121 Arbitrators/mediators: fees for arbitrators, mediators and the associated proceedings.
• E122 Local counsel: local counsel fees paid directly by the firm.
• E123 Other professionals: charges from other professional providers.
• E124 Other: expenses outside the named categories.

The LOC mapping distinguishes E101 in-house copying from E102 external services. E109 covers local travel costs; E110 covers out-of-town costs.

The 2013 revision adds detailed X-codes

The LEDES Oversight Committee (LOC) ratified expanded expense categories in 2013, using X to distinguish them from customised E-codes. The revision split copying and telephone costs into more specific categories and added dedicated eDiscovery expenses. The complete 2013 revised expense codes, Rev 1 follow in document order, with British spelling for colour and licence.

General expenses

• X101 Copies/Blowbacks/Printing-Black & White (Internal)
• X102 Copies/Blowbacks/Printing-Colour (Internal)
• X103 Copy Service (External)
• X104 Special Handling Copying/Scanning/Imaging (Internal)
• X105 Word Processing
• X106 Facsimile
• X107 Telephone-Local
• X108 Telephone-Long Distance
• X109 Telephone-Mobile
• X110 Conference Call/Video Call/Webinar Charges
• X111 Online Legal Research
• X112 Delivery Services/Messengers
• X113 Postage
• X114 Local Travel
• X115 Out-of-Town Travel
• X116 Meals
• X117 Court and Governmental Agency Fees
• X118 Eviction Costs
• X119 Foreclosure Costs
• X120 Title Insurance Costs
• X121 Immigration Costs
• X122 Late Fees
• X123 Publication Costs
• X124 Publications/Books/Treatises
• X125 ATE Premiums/Insurance
• X126 Witness Fees
• X127 Deposition Transcripts
• X128 Trial Transcripts
• X129 Trial Exhibits
• X130 Medical Records Costs
• X131 Medical Records Analysis
• X132 Medical Record Service Provider Fees
• X133 Private Investigators, Investigative Reports and Investigation Fees
• X134 Arbitrators/Mediators
• X135 Local Counsel
• X136 Appraiser/Appraisal Fees
• X137 Experts, Consultants, Other Vendors and Professionals
• X138 Litigation Support Vendors
• X139 Translation
• X140 Special Purpose Location/Office Rental
• X141 Special Purpose Moving and Storage Fees
• X142 Settlement Costs
• X143 Bank Fees

IP codes

• X200 Drawings
• X201 Patent and Trademark Records
• X202 Patent and Trademark Searching and Monitoring
• X203 Patent and Trademark Prosecution Application Official Fees, Excluding Prosecution Post-Issuance and Opposition Fees
• X204 Patent and Trademark Prosecution Post-Issuance (Patent Maintenance and Trademark Renewal) Fees, Excluding Prosecution Application and Opposition Fees
• X205 Official Fees, Patent and Trademark Opposition Fees, Excluding Prosecution (Application or Post-Issuance) Fees
• X206 IP Annuity Payments
• X207 IP Holdbacks

eDiscovery codes

The eDiscovery expense group starts at X300; X101 starts the wider expense set.

• X300 Discovery/eDiscovery Collection-Forensic
• X301 Discovery/eDiscovery Collection-Third Party
• X302 Discovery/eDiscovery Culling & Filtering
• X303 Bates Stamping/ Control Numbers
• X304 Discovery/eDiscovery Review and Analysis
• X305 Discovery/eDiscovery Privilege Review Culling and Log Creation
• X306 Discovery/eDiscovery Document Production Creation and Preparation
• X309 Discovery/eDiscovery Evidence/Exhibit Creation and Preparation
• X307 Electronic Media Cost
• X308 Discovery/eDiscovery Technical Services-Other

Technical codes

• X400 Software Licence/User Access Fee
• X401 Subscription Fee
• X402 Transaction Fee
• X403 Hardware Costs
• X404 Hosting Fees- Internal
• X405 Data Storage Fees- Internal

Reserved codes and other costs

• X900–X998 Reserved
• X999 Other

The mapping version links new codes to old E-codes. Several eDiscovery descriptions apply only when work is billed as an expense instead of a service. The reserved range allows client or vendor customisation.

Rev 1 moved the duplicate X306 to X309

Rev 1 gave evidence/exhibit creation its own code, X309, to remove the duplicate X306 identifier. Document production retained X306. The revision note dates the correction to 16 May 2013. Check both labels when updating old billing-system mappings.

Expense codes belong in LINEITEMEXPENSE_CODE

LEDES 1998B requires an expense code in LINEITEMEXPENSE_CODE, field 16, for an expense line. The official field specification uses E for expenses and F for fees in EXP/FEE/INVADJTYPE, field 10. Fee-line task codes belong in LINEITEMTASK_CODE, field 15, and activity codes in LINEITEMACTIVITY_CODE, field 17. The receiving client sets their usage requirements; most expense lines leave those fields empty. The LEDES 1998B field guide explains the invoice structure.

The client’s required code set controls the mapping

Use the set specified for the client, then check the e-billing platform’s configuration. The LOC describes mapping internal expense categories to client-mandated codes when creating the invoice. Read the outside counsel guidelines before changing that mapping. Prefer a specific category over E124 Other when one applies, and confirm reimbursement separately from coding.

How Sixminute completes the time records beside expenses

Sixminute records the lawyer’s whole working day and writes the time entries that support fee lines beside expenses. It automatically matches each task to its client and matter, adds the duration and writes a client-ready narrative. Entries stay private to the lawyer, who can edit them before releasing them into the firm’s existing system.

Daily review and release takes about 6 minutes. Sixminute’s mobile app covers phone calls, and Outlook and Google Calendar cover meetings away from the desk.

Sixminute’s Computer Event Reconstruction uses the events produced as a lawyer works to reconstruct the day across every application, with no integrations to set up. Work in eDiscovery review platforms, court portals and PDF readers is covered without connecting each application.

Sixminute takes no screenshots and logs no keystrokes. It filters work on the device and sends only what the timesheet needs. Setup for automatic time capture takes about 5 minutes. In Sixminute’s tests, lawyers billed 9 to 15% more hours for the same work.

Check client mappings before the next invoice

Confirm each client’s accepted set and use Rev 1 labels for X-codes. Check the LOC mapping reference against internal categories, then test the invoice through the firm’s LEDES billing process. Review the time entries for completeness before releasing the bill.