
Attorney billable hours are the portions of a lawyer’s work time that may be charged to a client under the engagement terms.
Billable hours are not the same as:
Total hours worked
Hours recorded
Hours approved
Hours placed on an invoice
Money collected
A lawyer may work eight hours, record seven, classify five as billable, have 4.8 approved, bill 4.5, and collect less than the full invoiced amount.
Understanding these stages helps attorneys track time accurately and avoid treating an annual target as though it were the client’s final charge.
What Are Attorney Billable Hours?
An attorney billable hour is time spent performing legal work that the client may be charged for under the engagement.
The controlling requirements may include:
Engagement letter
Fee agreement
Outside counsel guidelines
Matter budget
Billing policy
Applicable professional rules
Client approval
A billable hour is a measurement of time, not an automatic statement that the full amount will appear on the final invoice.
Common Billable Attorney Work
Depending on the engagement, billable work may include:
Legal research
Drafting pleadings
Drafting and revising contracts
Document review
Discovery
Depositions
Hearings
Court appearances
Client advice
Negotiations
Witness interviews
Matter strategy
Regulatory analysis
Approved travel
Communications about the matter
Whether a specific task is billable depends on the client and matter.
For example, one client may pay for legal research but limit the amount. Another may require advance approval. Another may treat certain research as included in a fixed fee.
Common Non-Billable Attorney Work
Possible non-billable time includes:
General administration
Firm meetings
Training
Business development
Recruiting
Technology problems
Time-entry administration
Internal work unrelated to a client
Personal activity
Work excluded by the client
Pro bono work, depending on firm classification
Non-billable does not mean unimportant.
Firms should track meaningful non-billable categories to understand capacity, administration, training, client development, and operational inefficiency.

Billable Hours Terminology
Term | Meaning |
Worked hours | All time spent working |
Recorded hours | Time entered into the firm’s system |
Billable hours | Recorded time classified as chargeable |
Approved billable hours | Time approved after review |
Billed hours | Time included on an invoice |
Collected value | Money received from the invoice |
Write-down | Value removed before or during billing |
Write-off | Invoiced value removed after billing |
The firm should use consistent definitions in policies and dashboards.
Billable-Hour Targets
A billable-hour target is an internal performance or workload expectation.
Targets may be:
Annual
Monthly
Prorated for leave
Different by role
Adjusted for part-time schedules
Inclusive or exclusive of pro bono credit
Tied to bonus eligibility
Combined with other performance measures
A target is not a direction to bill work that did not occur.
Attorneys must record actual time accurately and follow applicable fee rules.
Calculating Annual and Monthly Targets
Example annual target:
1,800 hours per year
Average monthly pace:
1,800 ÷ 12 = 150 billable hours per month
Average weekly pace across 48 working weeks:
1,800 ÷ 48 = 37.5 billable hours per week
Average daily pace across 240 working days:
1,800 ÷ 240 = 7.5 billable hours per day
These numbers illustrate the arithmetic, not the total hours an attorney must be at work.
A lawyer may need more than 7.5 working hours to record 7.5 billable hours because of administration, training, interruptions, and other non-billable obligations.
Targets should account for:
Holidays
Vacation
Sick leave
Firm responsibilities
Business development
Training
Pro bono expectations
Matter availability

Billing Increments
Law firms often record hourly time in decimal units.
Examples:
6 minutes = 0.1 hour
15 minutes = 0.25 hour
30 minutes = 0.5 hour
45 minutes = 0.75 hour
60 minutes = 1.0 hour
A client may require:
Six-minute increments
Fifteen-minute increments
Exact minutes
No minimum charge
No rounding up
Separate short tasks
Grouped related communications
Use the method permitted by the client.
Writing Attorney Time Entries
A time entry should identify the work and provide enough context for review.
Weak:
Research.
Clearer:
Researched admissibility of prior-act evidence for motion in limine.
Weak:
Call with client.
Clearer:
Conferred with client regarding document collection status and production deadlines.
A useful description often includes:
Action + subject + purpose
Avoid unnecessary disclosure of confidential or privileged information.
Task and Activity Codes
Some clients require UTBMS or another code set.
A task code identifies the legal workstream.
An activity code identifies how the work was performed.
Example:
L320 — Document Production
A104 — Review/Analyze
Narrative:
Reviewed collected records for responsiveness and privilege before production.
The attorney should confirm that the code matches the purpose of the work.
Daily Attorney Timekeeping Workflow
Capture work while it occurs.
Review calendars, documents, email, and calls for missing activity.
Select the correct client and matter.
Confirm duration.
Classify billable or non-billable.
Write a clear description.
Apply required codes.
Check client billing guidelines.
Remove duplicates and overlaps.
Approve the final entry.
The ABA has described contemporaneous timekeeping as the most accurate approach for recording both time and descriptions.
Common Attorney Timekeeping Mistakes
Waiting until the end of the week
Late reconstruction increases omissions and estimates.
Self-editing before recording
A lawyer may omit work before the billing attorney evaluates it.
A better process is to record actual work and preserve later adjustments.
Using the wrong matter
An accurate narrative assigned to the wrong matter is still an inaccurate financial record.
Vague descriptions
The client cannot understand “work on case.”
Block billing
Combining unrelated tasks can prevent meaningful review and may violate client guidelines.
Improper rounding
Use the agreed billing increment.
Duplicate billing
Do not bill the same time to more than one client.
Billing administrative work
Clerical or administrative tasks may not be chargeable.
Approving an AI suggestion without review
A generated entry can contain the wrong matter, duration, code, or description.
Frequently Asked Questions
What are attorney billable hours?
They are hours spent performing legal work that may be charged to a client under the engagement terms.
Are all attorney working hours billable?
No. Attorneys also perform administration, training, business development, firm management, and other non-billable work.
Is a billable-hour target the same as hours billed to clients?
No. A target is an internal expectation. Client invoices reflect reviewed and approved charges under the engagement.
How should attorneys track billable hours?
Attorneys should record work contemporaneously, select the correct matter, confirm duration, write a clear description, apply required codes, and review before release.
Can MIRA decide whether attorney time is billable?
MIRA can suggest classification, but the attorney or authorized reviewer should make the final decision.

