§ MATTER NO. 02 · Legal Time & Billing Reconciliation
Time entries reconciled against invoices, write-offs reviewed, and realization rates reported by attorney or practice group — so billing performance is visible, not estimated.
What This Service Delivers
Most firms have a general sense of how billing is going. This service replaces that general sense with actual figures — realization rates by attorney, collection performance by practice group, write-off patterns over time. Numbers that reflect what the billing records actually show, rather than what's expected.
When time entries, invoices, and collections are reconciled carefully, the gaps between what was worked, what was billed, and what was collected become visible. That visibility is what this engagement is built to provide — not as a one-time exercise, but as a regular, reliable part of how your firm understands its own revenue.
For practice managers and managing partners who want to make decisions about staffing, pricing, or business development on the basis of solid data rather than approximation, that kind of insight is worth having on a consistent basis.
Where the Gaps Tend to Appear
Time entries, invoices, and collections move through different systems and different hands. Attorneys record time, billing staff prepare invoices, adjustments and write-offs get applied at various stages, and collections follow their own timeline. By the time revenue is recognized, the connection between what was worked and what was actually collected has often become difficult to trace back cleanly.
The result is that firms typically have a reasonable picture of total collections but a limited view of how individual attorneys or practice groups are actually performing when billed hours, realization rates, and write-off patterns are examined together.
That limited view makes it harder to identify where billing efficiency is strong and where it isn't — and makes it harder to have well-grounded conversations about pricing, staffing, or workload distribution with the people those conversations are about.
Common Friction Points
The Briefcount Approach
This service works through the complete billing cycle — from time entry through invoice to collection — and reconciles the data at each stage. Time entries are reviewed against the invoices they generated. Write-offs and adjustments are documented and examined. Realization rates are calculated at the attorney and practice group level. Collection performance is measured against what was billed.
The output is a set of reports that shows billing performance in a way that's actually usable — not just totals, but figures broken down in the way that practice management decisions require. Trends become visible over time rather than being assessed month by month in isolation.
Time Entry Review
Time records reviewed against the invoices they produced, with discrepancies identified and documented for the firm's attention.
Write-Off Analysis
Write-offs and billing adjustments verified and reviewed for pattern, frequency, and consistency — with documentation supporting future billing governance decisions.
Realization Reporting
Realization rates calculated at attorney and practice group level, showing the relationship between hours worked, hours billed, and amounts collected.
Collection Performance
Accounts receivable and collection data reviewed against billing records, with reporting that shows how revenue is tracking against what was invoiced each period.
Working Together
We begin by understanding how your firm's timekeeping and billing systems are structured — what data is available, how it's organized, and where the connection between time entry and invoice currently stands. This shapes what the reconciliation work will involve and how reporting will be formatted for your practice.
The first reconciliation cycle works through recent billing periods to establish the baseline. Discrepancies between time records and invoices are identified. Realization rates are calculated. Write-off patterns are reviewed. A baseline set of reports is produced for the firm's review and discussion.
Reconciliation and reporting continue on a regular cycle — typically monthly or quarterly, depending on your firm's billing volume. Each cycle produces updated realization and collection reports, with notes on patterns or anomalies that emerged during the period.
Service Investment
Fee
$2,200 USD
The fee covers the full reconciliation cycle — time entry review, invoice verification, write-off analysis, and realization and collection reporting by attorney and practice group. Delivered on the schedule that suits your firm's billing cycle.
Firms with higher billing volumes or multiple practice groups may require additional scope, which is assessed and discussed during the initial review before any engagement begins.
What Is Included
Methodology and Approach
FRAMEWORK
Rather than working from summary reports, reconciliation is done at source — individual time entries reviewed against the invoices they generated. This reveals discrepancies that aggregate reporting would not surface.
MEASUREMENT
Realization and collection data is broken down by attorney and practice group, not just firm-wide totals. That granularity is what makes the reports usable for compensation discussions, workload planning, and billing rate decisions.
TIMELINE
The first full reconciliation cycle typically produces reports that are immediately useful for practice management. Trending data builds over subsequent cycles, providing comparisons that a single-period review cannot offer.
Our Commitment
Before the engagement begins, we review your current billing data and timekeeping setup to confirm what the reconciliation work will involve and what the reporting will look like. Scope and fee are confirmed in writing before anything starts — there are no surprises in what's covered or what it costs.
If the first cycle of work doesn't produce the kind of insight your firm was looking for, that's a conversation we're prepared to have directly. The reports should be useful and usable for the people who receive them. If they fall short of that, the work needs to be adjusted — and we'd rather address it clearly than continue on terms that aren't working.
In Plain Terms
How to Move Forward
Use the contact form to briefly describe how your firm currently handles timekeeping, billing, and collections — and what you'd like to understand better. A short note is sufficient to begin the conversation.
We review your billing data and timekeeping structure, confirm what the reconciliation work will involve, and put the scope and fee in writing before any work begins.
The first full reconciliation cycle is completed and reports are delivered — realization rates by attorney, collection performance, and write-off review. The cycle then continues on the schedule that suits your firm.
Legal Time & Billing Reconciliation
Reaching out carries no obligation. Tell us about your current billing setup and we'll let you know what the reconciliation work would involve and what you can expect to see from it.
Open a Matter With BriefcountOther Services
MATTER NO. 01
IOLTA and non-IOLTA trust account management with monthly three-way reconciliation and client matter ledgers maintained in full compliance with bar association requirements.
MATTER NO. 03
Origination credits, collected revenue per partner, expense allocation, and distribution modeling in transparent workbooks suited for partnership governance discussions.