UTBMS Code E108 — Postage
Charges for postage, including standard mail, certified mail, registered mail, and bulk mailings in connection with the matter.
schedule When This Code Is Used
When the law firm incurs postage charges for mailing documents, correspondence, or materials related to the matter, including service by mail, notice mailings, and certified/registered mail.
warning Common Billing Violations
Billing standard first-class postage as a separate expense item when it should be absorbed as firm overhead
Marking up certified or registered mail charges beyond the actual USPS cost
Charging for postage on documents that were also sent electronically
Billing inflated 'postage and handling' charges that bundle actual postage with internal processing fees
timer Typical Hours
N/A (expense item). Range: $1-$10 per standard mailing, $5-$20 for certified mail, $50-$500 for bulk notice mailings.
flag Red Flags to Watch For
Regular postage charges appearing in an era when most correspondence is electronic
Postage charges that seem high relative to the volume of physical mail the matter should generate
Bundled 'postage and handling' charges that obscure actual postal costs
Postage charges without specification of what was mailed and why
check_circle Best Practices for Review
Establish that standard first-class postage is overhead and not separately billable
Require that certified or registered mail charges be supported by USPS receipts
Permit postage charges only when physical mailing is legally required (service, notice obligations)
Require itemization of bulk mailing charges with recipient counts and per-piece rates
link Related Codes
analytics Key Statistics
Postage expenses represent less than 0.1% of total legal fees in most matters, making them a minor but frequently overbilled cost category
Source: CLOC State of the Industry Report, 2023
Electronic service of process is now permitted in 40+ states, significantly reducing postage costs for litigation service requirements
Source: National Center for State Courts, 2024
Frequently Asked Questions
What does UTBMS expense code E108 cover? expand_more
UTBMS expense code E108 covers Postage charges including standard mail, certified mail, registered mail, and shipping costs. While routine postage is typically treated as overhead, some mailing costs for legal service and notice requirements may be reimbursable.
Should postage be a reimbursable expense under E108? expand_more
Standard postage for routine correspondence should be classified as overhead and not separately billed. Reimbursable E108 charges should be limited to certified mail for legal service, bulk mailings for class action notices, and international shipping for cross-border matters.
What controls apply to postage charges under E108? expand_more
Classify routine postage as non-reimbursable overhead. Permit reimbursement only for certified mail, bulk legal notices, and international shipping. Require pass-through at actual USPS or carrier cost without markup. Auto-reject standard postage charges under $25 per line item.