UTBMS Codes: Complete Legal Billing Code Reference

UTBMS (Uniform Task-Based Management System) codes standardize how law firms categorize and bill legal work. Corporate clients and insurance companies require these codes for e-billing compliance. This guide covers all five code sets, activity codes, expense codes, and practical implementation tips.

What Are UTBMS Codes?

UTBMS codes are standardized billing codes developed jointly by the American Bar Association (ABA), the Association of Corporate Counsel (ACC), and PricewaterhouseCoopers in 1995. The LEDES (Legal Electronic Data Exchange Standard) Oversight Committee now maintains them.

The system categorizes legal work into:

• Phase codes: Major stages of a matter (e.g., L100 for case assessment)
• Task codes: Specific activities within phases (e.g., L110 for fact investigation)
• Activity codes: How time was spent (e.g., A102 for research)
• Expense codes: Out-of-pocket costs (e.g., E115 for deposition transcripts)

Corporate clients use these codes to analyze legal spending, compare firm efficiency, and enforce billing guidelines.

Code Sets Overview

UTBMS includes five code sets for different practice areas:

Additional specialized sets exist for e-discovery (L600 series) and specific practice areas.

Litigation Codes (L Codes)

The litigation code set is the most commonly required. It covers five main phases.

L100: Case Assessment, Development and Administration

Use L100 codes for early case work: investigating facts, developing strategy, engaging experts, and managing the matter file.

L200: Pre-Trial Pleadings and Motions

Use L200 codes for everything from the complaint through dispositive motions.

L300: Discovery

Discovery typically represents the largest phase in litigation billing. L310 covers interrogatories and requests for admission. L320 covers document collection, review, and production.

L400: Trial Preparation and Trial

Use L400 codes once trial preparation begins and through judgment enforcement.

L500: Appeal

Appeals work uses the L500 series regardless of the underlying matter type.

L600: E-Discovery

The LEDES Oversight Committee added e-discovery codes in 2011:

These codes capture the specialized work of electronic discovery.

Activity Codes (A Codes)

Activity codes describe how time was spent, regardless of the phase or task. They combine with task codes on time entries.

Extended E-Discovery Activity Codes

Expense Codes (E Codes)

Expense codes categorize out-of-pocket costs. They are used for disbursements, not time entries.

Bankruptcy Codes (B Codes)

Bankruptcy matters use a separate code set with a "B" prefix:

The task breakdown within each phase mirrors the litigation structure.

Project Codes (P Codes)

Project codes cover transactions, contracts, and administrative filings:

Use project codes for M&A deals, real estate transactions, contract negotiations, and regulatory filings.

Counseling Codes (C Codes)

Counseling codes capture general legal advice not attributable to a specific matter:

This code set functions as a catch-all for advisory work across a billing period.

How to Use UTBMS Codes

Time Entry Format

A properly coded time entry combines:

• Task code (phase + specific task)
• Activity code (how the time was spent)
• Narrative description

Example: L330 / A101 / 2.5 hours - "Plan and prepare for Smith deposition, including review of prior testimony and preparation of examination outline"

Matching Codes to Work

Common Mistakes

Using wrong phase codes: Discovery motions use L350, not L250. Dispositive motions use L240, not L250.

Missing activity codes: Some e-billing systems reject entries without activity codes. Always include them.

Inconsistent coding: Code similar work the same way throughout a matter. Inconsistency raises flags in bill review.

Generic catch-all codes: Using L190 or A111 for everything defeats the purpose. Be specific.

E-Billing Requirements

Most corporate clients requiring UTBMS codes also require LEDES-format invoices. The standard formats are:

• LEDES 98B: Original standard, tab-delimited text
• LEDES 98BI: International version with currency support
• LEDES 2000: XML-based format

Your billing software should support LEDES export. Configure matter-specific billing guidelines that match each client's requirements.

Client Guidelines

Each client may have specific rules:

• Required codes for certain work
• Prohibited codes (some clients disallow L170 for billing administration)
• Maximum hours per code without approval
• Block billing prohibitions
• Travel billing restrictions

Request the client's Outside Counsel Guidelines at matter inception.

Billing Software with UTBMS Support

Major legal billing platforms supporting UTBMS codes include:

• Clio
• MyCase
• PracticePanther
• Rocket Matter
• TimeSolv
• Sage Timeslips
• CosmoLex
• LEAP

Most can export LEDES-format invoices with UTBMS coding. Configure code sets per client or matter.

Frequently Asked Questions

Are UTBMS codes required?

Only if your client requires them. Corporate legal departments and insurance companies commonly mandate UTBMS coding. Individual and small business clients rarely require them.

Which code set do I use?

Use the set matching your matter type. Litigation uses L codes. Bankruptcy uses B codes. Transactions use P codes. When in doubt, ask your client which codes they expect.

What if my work spans multiple phases?

Code to the primary phase. A brief that addresses both discovery and dispositive motion issues goes under whichever is dominant. Split entries if both are significant.

Can I bill without activity codes?

Depends on the client. Some e-billing systems require them. When in doubt, include them.

What is LEDES?

Legal Electronic Data Exchange Standard. It defines file formats for electronic billing, including how UTBMS codes appear in invoice data. LEDES and UTBMS work together but serve different purposes.

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Related Resources:

• ABA Billing Guidelines: Model Rules for Legal Fees - Ethics rules governing attorney billing
• How to Track Billable Hours Effectively - Best practices for time capture
• Best Clio Alternatives for Law Firms - Practice management software options