UTBMS Code E104 — Facsimile
Charges for facsimile (fax) transmissions, including per-page fax charges for sending and receiving documents. This is an increasingly obsolete expense category as electronic filing and email have replaced most fax communication.
schedule When This Code Is Used
When the law firm transmits documents by facsimile, typically in jurisdictions or contexts where fax transmission is still required or preferred, such as certain court filings or communications with government agencies.
warning Common Billing Violations
Charging per-page fax rates that are relics of the 1990s, often $1-$3 per page, when actual fax costs are negligible
Billing fax charges for documents that were actually sent by email, using the fax code as a revenue line
Charging for incoming faxes at per-page rates when receiving a fax has no marginal cost
Maintaining fax charges as a billing category to generate revenue from what should be overhead
timer Typical Hours
N/A (expense item). Range: Should be near-zero for modern practices. If charged: $0.10-$0.25 per page maximum.
flag Red Flags to Watch For
Any fax charges appearing on modern invoices, as most fax needs have been replaced by email and e-filing
Per-page fax rates exceeding $0.25
Fax charges on matters where no court or agency requires fax transmission
Large-volume fax charges that suggest the firm is using fax to justify a per-page revenue stream
check_circle Best Practices for Review
Establish that fax charges are not reimbursable unless fax is specifically required by a court or agency
If fax charges are permitted, cap per-page rates at actual marginal cost (essentially zero)
Require justification for any fax charge explaining why email or e-filing was not used
Consider eliminating the E104 category entirely from outside counsel guidelines
link Related Codes
analytics Key Statistics
Fax-related charges appear on fewer than 5% of legal invoices today, down from over 60% in the early 2000s
Source: CLOC State of the Industry Report, 2024
87% of corporate legal departments now classify fax charges as non-reimbursable overhead in their billing guidelines
Source: ACC Legal Operations Survey, 2024
Frequently Asked Questions
What does UTBMS expense code E104 cover? expand_more
UTBMS expense code E104 covers Facsimile charges for sending and receiving fax transmissions. This is a legacy expense code that is rarely justified in modern legal practice given the prevalence of email and electronic filing systems.
Are fax charges under E104 still billable? expand_more
Fax charges under E104 are increasingly prohibited by outside counsel guidelines. Most legal communications now occur via email or electronic filing. If fax is necessary for specific court filings or party requirements, charges should be minimal and at actual cost only.
How should in-house teams handle E104 fax charges on invoices? expand_more
Auto-reject E104 charges in your e-billing system unless the firm provides specific justification for why fax was required instead of email. If permitted in rare circumstances, cap per-page charges at $0.10-$0.25 and prohibit charges for incoming faxes entirely.