UTBMS codes are standardized legal billing codes used to classify tasks, activities, and expenses for budgeting, invoice review, eBilling, and legal-spend analysis.
ABA billing codes are standardized legal billing codes commonly associated with the Uniform Task-Based Management System, or UTBMS.
They help clients and law firms classify legal work consistently for:
Time entry
Matter budgeting
eBilling
Invoice review
Legal-spend analysis
Staffing analysis
Outside counsel reporting
The basic structure is:
A task code describes what type or phase of legal work was performed.
An activity code describes how the work was performed.
An expense code identifies a cost associated with the matter.
The client’s billing instructions determine which codes are required.
Are ABA Billing Codes and UTBMS Codes the Same?
The terms are often used interchangeably.
UTBMS is the broader and more precise name.
The original litigation code set was developed through a joint effort involving the American Bar Association Section of Litigation, the American Corporate Counsel Association, major corporate clients, law firms, and Price Waterhouse.
UTBMS now includes several code sets, including:
Litigation
Counseling
Projects
Bankruptcy
Workers’ compensation
Mergers and acquisitions
Real estate
Criminal law
Other specialized areas
A client may use a standard code set, a modified version, or custom codes.
Why Legal Billing Codes Are Used
Standardized codes can help organizations:
Compare budgets with actual work
Analyze spend by phase and task
Review staffing patterns
Validate eBilling submissions
Compare similar matters
Monitor outside counsel guidelines
Identify common adjustment reasons
Build matter and portfolio dashboards
Understand which activities generate cost
Codes do not replace a clear narrative.
A reviewer should be able to understand both the classification and the work performed.
The Three Main Code Types
Code type | Main question | Example |
Task code | What legal task or phase was involved? | L320 Document Production |
Activity code | How was the task performed? | A104 Review/Analyze |
Expense code | What cost was incurred? | Transcript or court fee |
A coded time entry may pair a task code with an activity code:
L320 + A104: Reviewed collected documents for responsiveness and privilege before production.
The narrative should agree with both codes.
Task Code Sets
Task codes organize work by matter type, phase, or deliverable.
Common code sets include:
Code set | Typical use |
Litigation | Contested matters, discovery, trial, appeal |
Counseling | General legal advice |
Project | Transactions, filings, and stand-alone projects |
Bankruptcy | Bankruptcy-related legal work |
Workers’ compensation | Workers’ compensation matters |
Mergers and acquisitions | M&A work |
Real estate | Real estate matters |
Litigation task codes begin with L.
The major litigation phases are:
L100 — Case Assessment, Development and Administration
L200 — Pre-Trial Pleadings and Motions
L300 — Discovery
L400 — Trial Preparation and Trial
L500 — Appeal
For a detailed reference, see UTBMS Litigation Codes.
Activity Codes
Activity codes describe how the work was performed.
The original ABA litigation activity list includes:
Code | Activity |
A101 | Plan and prepare for |
A102 | Research |
A103 | Draft/revise |
A104 | Review/analyze |
A105 | Communicate within firm |
A106 | Communicate with client |
A107 | Communicate with other outside counsel |
A108 | Communicate with other external participants |
A109 | Appear for/attend |
A110 | Manage data/files |
A111 | Other |
The LEDES Oversight Committee has also published revised activity codes.
Use the version required by the client or eBilling platform.
Expense Codes
Expense codes classify costs submitted with legal invoices.
Common categories include:
Copying and printing
Online research
Delivery and postage
Travel
Court fees
Subpoena fees
Witness costs
Transcript costs
Litigation-support vendors
Experts
Mediators and arbitrators
Local counsel
The original ABA expense codes and revised LEDES expense codes may differ.
The client’s expense policy and code mapping control.
See UTBMS Expense Codes.
How to Choose the Correct Billing Code
Use this workflow:
Confirm the code set required by the client.
Select the correct client and matter.
Identify the primary legal task or phase.
Identify how the work was performed.
Choose the most specific permitted code.
Write a narrative that supports the codes.
Review the final entry before release.
Do not guess during invoice preparation when the lawyer who performed the work can review the code earlier.
ABA Billing Code Examples
Work performed | Task | Activity | Example narrative |
Analyze initial facts | L110 | A104 | Reviewed client records and analyzed chronology for case assessment |
Draft complaint | L210 | A103 | Drafted complaint addressing contract and misrepresentation claims |
Research summary judgment | L240 | A102 | Researched governing standard for partial summary judgment |
Review production documents | L320 | A104 | Reviewed collected records for responsiveness and privilege |
Prepare deposition | L330 | A101 | Prepared witness outline and selected exhibits for deposition |
Attend hearing | L450 | A109 | Attended evidentiary hearing and presented argument |
Draft appellate brief | L520 | A103 | Drafted argument section of appellant’s opening brief |
These examples are illustrative.
The client’s billing instructions control the final coding.
Common Billing-Code Mistakes
Common mistakes include:
Using one default code for every entry
Coding by broad matter stage instead of the actual task
Selecting a code that conflicts with the narrative
Using “other” when a more specific code exists
Applying the wrong code set
Ignoring client-specific modifications
Coding research separately from the task it supports
Waiting until month-end to select codes
Using an activity code without the required task code
Reusing outdated code mappings
A code can be technically valid and still be wrong for the work.
Code Review Checklist
Before approving a coded entry, confirm:
The client requires this code set
The correct matter is selected
The most specific task code is used
The activity code reflects the action
The expense code is valid where applicable
The narrative matches the codes
Research follows the task it supports
“Other” is not used unnecessarily
Client-specific rules are followed
The final code has been reviewed
How MIRA Supports Code-Aware Time Entry
MIRA can help improve the coding stage of legal time entry.
It can:
Capture activity from connected work systems
Prepare draft descriptions
Suggest task and activity codes
Present captured time for review in Microsoft Teams
Let users edit, merge, exclude, save, or release entries
Send approved entries toward supported finance systems
Code suggestions should be treated as drafts.
The lawyer or authorized reviewer should confirm the actual task, matter context, and client-required code set.
Related UTBMS and Legal Billing Code Guides
Authoritative References
This guide is for educational purposes only. Billing-code requirements differ by client, jurisdiction, matter, and eBilling platform. Follow the controlling client instructions and current standards.
Frequently Asked Questions
What are ABA billing codes?
ABA billing codes are a common name for UTBMS task, activity, and expense codes used to classify legal work and costs.
Are ABA billing codes mandatory?
Not universally. A client, insurer, government entity, or eBilling program may require them, modify them, or use another code set.
What is the difference between a task code and an activity code?
A task code describes what legal workstream or phase was involved. An activity code describes how the work was performed.
Can one time entry have both a task and an activity code?
Yes. Many eBilling workflows pair a task code with an activity code.
Should lawyers rely entirely on automatic code suggestions?
No. Automated suggestions can reduce manual work, but a lawyer or authorized reviewer should confirm that the code matches the actual work and client rules.
