Unbillables
Unbillables are time, activities, or costs incurred by employees of a professional services firm that cannot be billed to a client. They are distinguished from billable work, which is invoiced to clients, and from unbilled revenue, which has been earned but not yet invoiced.
Common examples include administrative tasks such as timesheet administration and internal reporting, internal meetings, training, business
Firms track unbillables through timekeeping systems and category codes. The ratio of billable to non-billable hours,
To manage unbillables, firms pursue process improvements, automation, and clearer scoping and budgeting for projects. Scheduling
The precise definition and emphasis of unbillables vary by industry and firm. In some contexts, particular