UTBMS Code E101 — Copies/Printing
Charges for photocopying, printing, scanning, and reproduction of documents, whether performed in-house by the law firm or by outside print vendors. This is one of the most commonly marked-up expense categories.
schedule When This Code Is Used
When the law firm incurs costs for copying, printing, or scanning documents in connection with the matter, including exhibit reproduction, filing copies, and internal work copies.
warning Common Billing Violations
Charging $0.25-$0.50 per page for in-house copying when the actual cost is $0.02-$0.05 per page, representing a 500-2,500% markup
Billing for internal 'working copies' that should be part of the firm's overhead
Charging per-page rates established in the 1990s that bear no relationship to modern printing costs
Not providing page counts or per-page rates, making it impossible to verify the charge
timer Typical Hours
N/A (expense item). Typical range: $50-$500 for routine matters, $1,000-$10,000+ for document-intensive litigation.
flag Red Flags to Watch For
Per-page charges exceeding $0.15 for standard black-and-white copying
Copy charges appearing regularly without corresponding filing or production activity
Large copy charges without page counts or per-page rate disclosure
Scanning charges billed separately from copying charges for the same documents
check_circle Best Practices for Review
Cap copying charges at actual cost plus a reasonable markup (no more than $0.10 per page)
Require page counts and per-page rates on all copying charges
Establish that internal working copies are overhead and not separately billable
Require use of outside vendors at market rates for large print jobs
link Related Codes
analytics Key Statistics
65% of corporate legal departments now classify routine copying and printing as non-reimbursable overhead expenses
Source: ACC Legal Operations Survey, 2024
Law firms that charge for copies average $0.15-$0.25 per page, representing a 300-500% markup over actual cost
Source: CLOC State of the Industry Report, 2023
Frequently Asked Questions
What does UTBMS expense code E101 cover? expand_more
UTBMS expense code E101 covers Copies and Printing charges including in-house photocopying, document printing, and reproduction costs. Many firms historically treated copying as a profit center, charging per-page rates far exceeding actual costs.
Should law firms charge for copies and printing under E101? expand_more
Many modern outside counsel guidelines prohibit separate charges for routine copying and printing, treating them as overhead included in hourly rates. If permitted, per-page rates should not exceed $0.10-$0.15 for black-and-white and $0.25-$0.50 for color printing.
How do you control copying and printing costs under E101? expand_more
Set per-page rate caps or eliminate the charge entirely as overhead. Require detailed descriptions of what was copied and why. Challenge large-volume copying that could be replaced by electronic document sharing. Prohibit charging for copies made for the firm's own files.