UTBMS codes are standardized legal billing codes used to classify tasks, activities, and expenses for budgeting, invoice review, eBilling, and legal-spend analysis.
ABA litigation codes are standardized task codes used to classify work performed in contested legal matters.
They are commonly called:
ABA litigation codes
UTBMS litigation codes
Litigation task codes
L-codes
These terms usually refer to the litigation component of the Uniform Task-Based Management System.
The ABA Litigation Section explains that the system 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.
The purpose is to help lawyers and clients budget, bill, and analyze litigation work by task.
ABA Litigation Codes vs UTBMS Litigation Codes
ABA litigation codes and UTBMS litigation codes generally refer to the same litigation task-code family.
“ABA codes” emphasizes the ABA’s role in the original system. “UTBMS” is the broader standards name.
UTBMS includes code sets beyond litigation, such as:
Counseling
Projects
Bankruptcy
Workers’ compensation
Mergers and acquisitions
Real estate
Other code sets supported through the legal data-exchange community
This page explains the terminology and invoice use of the ABA litigation codes. For a detailed code-by-code reference, see UTBMS Litigation Codes.
Where ABA Litigation Codes Are Used
Litigation codes may be used in:
Lawyer time entries
Matter budgets
Phase plans
Prebill review
LEDES invoice files
eBilling portals
Legal-spend analysis
Outside counsel reporting
Matter-performance dashboards
Invoice review
The client’s outside counsel guidelines normally determine whether codes are required and which version should be used.
The Five Code Phases
Phase | Name | Primary focus |
L100 | Case Assessment, Development and Administration | Facts, strategy, experts, budgeting, settlement |
L200 | Pre-Trial Pleadings and Motions | Pleadings, provisional remedies, conferences, motions |
L300 | Discovery | Written discovery, production, depositions, discovery motions |
L400 | Trial Preparation and Trial | Witnesses, trial submissions, attendance, post-trial work |
L500 | Appeal | Appellate motions, briefs, and oral argument |
The phase provides the broad category. More specific task codes identify the actual workstream.
L100: Case Assessment, Development and Administration
Common tasks include:
L110 — Fact Investigation/Development
L120 — Analysis/Strategy
L130 — Experts/Consultants
L140 — Document/File Management
L150 — Budgeting
L160 — Settlement/Non-Binding ADR
L190 — Other Case Assessment, Development and Administration
Examples:
L110 + A109: Interviewed client witness regarding contract negotiations and timeline.
L120 + A104: Analyzed liability defenses and developed initial litigation strategy.
L160 + A106: Conferred with client regarding settlement proposal and negotiation authority.
L200: Pre-Trial Pleadings and Motions
Common tasks include:
L210 — Pleadings
L220 — Preliminary Injunctions/Provisional Remedies
L230 — Court-Mandated Conferences
L240 — Dispositive Motions
L250 — Other Written Motions and Submissions
L260 — Class Action Certification and Notice
Examples:
L210 + A103: Drafted complaint alleging breach of contract and fraudulent inducement.
L240 + A102: Researched governing standard for partial summary judgment.
L250 + A104: Reviewed opposition to motion for protective order and analyzed response issues.
L300: Discovery
Common tasks include:
L310 — Written Discovery
L320 — Document Production
L330 — Depositions
L340 — Expert Discovery
L350 — Discovery Motions
L390 — Other Discovery
Examples:
L310 + A103: Drafted first set of interrogatories concerning damages and mitigation.
L320 + A104: Reviewed collected email for responsiveness and privilege before production.
L330 + A101: Prepared witness examination outline and selected deposition exhibits.
The purpose of the document work matters. Not every document review belongs under L320.
L400: Trial Preparation and Trial
Common tasks include:
L410 — Fact Witnesses
L420 — Expert Witnesses
L430 — Written Motions and Submissions
L440 — Other Trial Preparation and Support
L450 — Trial and Hearing Attendance
L460 — Post-Trial Motions and Submissions
L470 — Enforcement
Examples:
L410 + A101: Prepared fact witness for direct examination.
L430 + A103: Drafted motion in limine concerning prior-act evidence.
L450 + A109: Attended evidentiary hearing and presented argument on admissibility issues.
L500: Appeal
Common tasks include:
L510 — Appellate Motions and Submissions
L520 — Appellate Briefs
L530 — Oral Argument
Examples:
L510 + A103: Drafted motion to extend appellate briefing deadline.
L520 + A103: Drafted standard-of-review and argument sections of appellate brief.
L530 + A101: Prepared for oral argument and conducted moot session.
Activity Codes Paired with ABA Litigation Codes
The original activity-code set contains 11 codes:
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 task code answers what workstream was involved. The activity code answers how the work was performed.
Some clients use revised activity codes or a custom list. The receiving client’s requirements control.
How Codes Appear on an Invoice
A coded legal invoice line may contain:
Work date
Timekeeper
Litigation task code
Activity code
Hours
Rate
Line-item amount
Narrative
Example:
Date | Task | Activity | Hours | Narrative |
2026-08-04 | L320 | A104 | 1.3 | Reviewed collected records for responsiveness and privilege before production |
The code does not replace the narrative. The client should be able to understand both the category and the work.
Research Coding
A common mistake is assigning every research entry to general strategy.
The ABA definitions indicate that research should generally follow the task it supports.
Examples:
Research supporting initial case strategy may use L120 + A102
Research supporting a dispositive motion may use L240 + A102
Research supporting a discovery motion may use L350 + A102
Research supporting an appellate brief may use L520 + A102
The client may modify these rules.
Common Coding Mistakes
Using the broad phase instead of the specific task
Where a detailed task code exists, use it rather than relying only on the phase category.
Coding based on timing rather than purpose
Work performed during discovery is not automatically document production.
Selecting a code that conflicts with the narrative
A drafting activity should not accompany a description stating only that the document was reviewed.
Overusing “other”
Catch-all codes reduce the usefulness of analysis and may trigger review.
Ignoring client-specific definitions
Some clients use modified codes, additional restrictions, or custom task sets.
Guessing at month-end
Code selection is more reliable when reviewed close to the work date.
Coding Review Checklist
Before approving a coded entry, confirm:
The client requires the ABA/UTBMS litigation code set
The correct matter is selected
The most specific task code is used
The activity code reflects the action
The narrative matches both codes
Research is assigned to the task it supports
“Other” is not used unnecessarily
The timekeeper follows the client’s outside counsel guidelines
The final code has been reviewed by a person who understands the matter
How MIRA Supports ABA Litigation Coding
MIRA can help prepare code-aware time entries by:
Capturing activity from connected work systems
Drafting a billing description
Suggesting task and activity codes
Presenting the entry for review inside Microsoft Teams
Letting the lawyer edit, merge, exclude, save, or release entries
Sending approved time toward supported finance systems
Code suggestions remain drafts. The lawyer or authorized reviewer should confirm the actual task and the client’s required code set.
Related reading: Continue with the ABA billing codes guide, UTBMS codes guide, UTBMS task codes guide, and legal time entry software for lawyers.
Authoritative References
This guide is for educational purposes only. ABA and UTBMS implementations vary by client, matter, eBilling platform, and jurisdiction.
Related UTBMS and Legal Billing Code Guides
Frequently Asked Questions
Are ABA litigation codes the same as UTBMS litigation codes?
The terms usually refer to the same litigation task-code family. UTBMS is the broader standards name.
What do the L100 through L500 codes mean?
They represent five major litigation phases: case assessment, pleadings and motions, discovery, trial, and appeal.
Are activity codes required with ABA litigation codes?
Many clients require both task and activity codes, but the client’s billing instructions control.
Which code should be used for legal research?
Research should usually be coded to the task it supports, paired with the applicable research activity code.
Can MIRA choose ABA litigation codes automatically?
MIRA can suggest codes, but a lawyer or authorized reviewer should confirm the final selection.
