UTBMS expense codes (E-codes)

The original ABA expense set (1997) has 24 codes (per utbms.com). On a LEDES 1998B expense line, the type is E, the code goes in LINE_ITEM_EXPENSE_CODE, the task, activity and timekeeper fields stay empty, and units × unit cost must equal the line total (120 copies × 0.10 = 12.00).

Code	Name
`E101`	Copying
`E102`	Outside printing
`E103`	Word processing
`E104`	Facsimile
`E105`	Telephone
`E106`	Online research
`E107`	Delivery services/messengers
`E108`	Postage
`E109`	Local travel
`E110`	Out-of-town travel
`E111`	Meals
`E112`	Court fees
`E113`	Subpoena fees
`E114`	Witness fees
`E115`	Deposition transcripts
`E116`	Trial transcripts
`E117`	Trial exhibits
`E118`	Litigation support vendors
`E119`	Experts
`E120`	Private investigators
`E121`	Arbitrators/mediators
`E122`	Local counsel
`E123`	Other professionals
`E124`	Other

⬇ All UTBMS codes (Excel) ⬇ CSV

See an expense line in context in the sample LEDES file.

Next step: Expenses in Harvest or a spreadsheet? LedesReady reads the codes from your Toggl, Clockify or Harvest tags or an Excel column, flags missing or invalid codes, and writes a validated LEDES 1998B file — free up to 25 line items, in your browser. Create a LEDES file →

Source: utbms.com — aba expense codes and the LEDES Oversight Committee's spreadsheet of the original ABA codes (1997), reproduced with permission of the ABA. Checked 2026-10-27. The LEDES Oversight Committee also publishes revised expense codes (2013); use them only if your client asks. Official definitions are in that spreadsheet; your client's billing guidelines decide which codes you may use.

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UTBMS expense codes (E-codes)

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