UTBMS Code E105 — Telephone
Charges for telephone calls, including long-distance charges, conference call services, and dedicated phone lines for the matter. Like fax, this is an increasingly obsolete expense category.
schedule When This Code Is Used
When the law firm incurs identifiable telephone charges in connection with the matter, including conference call services, international calls, and dedicated phone line costs for lengthy proceedings.
warning Common Billing Violations
Charging per-call or per-minute rates for long-distance calls when most firms have flat-rate phone plans with zero marginal cost
Billing for conference call services that are available for free through modern platforms
Using E105 as a revenue line by maintaining outdated per-call billing rates
Charging for telephone charges without specifying which calls generated the expense
timer Typical Hours
N/A (expense item). Should be near-zero for domestic matters. International calls: $0-$100. Conference services: $0-$200.
flag Red Flags to Watch For
Per-minute or per-call telephone charges in an era of flat-rate phone plans
Conference call service charges when free alternatives (Zoom, Teams) are available
Telephone charges appearing regularly without itemization
Total telephone charges exceeding $100 per month on any matter
check_circle Best Practices for Review
Establish that standard telephone charges are overhead and not separately billable
If international call charges are permitted, require itemization with call destination and duration
Eliminate conference call service charges and require use of free platforms
Consider removing E105 from reimbursable expense categories entirely
link Related Codes
analytics Key Statistics
78% of corporate legal departments classify standard telephone charges as non-reimbursable overhead
Source: ACC Legal Operations Survey, 2024
Conference call and video meeting service costs have dropped 70% over the past decade due to competition among providers
Source: Gartner Legal Technology Survey, 2023
Frequently Asked Questions
What does UTBMS expense code E105 cover? expand_more
UTBMS expense code E105 covers Telephone charges including long-distance calls, conference call services, and telecommunications costs. Like fax and word processing, telephone charges are increasingly treated as non-reimbursable overhead in modern billing guidelines.
Should law firms bill separately for telephone under E105? expand_more
Most modern billing guidelines classify telephone charges as overhead included in hourly rates. The cost of telephone service is a standard business expense. If any telephone charges are permitted, they should be limited to extraordinary conference call services for multi-party proceedings.
How do you control telephone expense charges under E105? expand_more
Include telephone charges in your list of non-reimbursable overhead expenses. Auto-reject E105 line items unless accompanied by justification for extraordinary costs like international conference bridges for multi-jurisdiction matters. Standard long-distance charges should never be separately billed.