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					   Incisive Legal Intelligence Surveys                                                                                                  2009 SLFE




Incisive Legal Intelligence Surveys                                formerly Altman Weil Publications Inc. ®

Survey of Law Firm Economics, 2009 Edition
Electronic Submission Form
Due date: April 17, 2009
Instructions for Electronic Submission of Data: Responses can be submitted electronically this year. All that is required is an
Internet connection. Please read this page in full before proceeding. You will need to return to this page upon completion of the
questionnaire to submit your final responses.

The electronic submission process consists of two parts. The first part requires you to complete a workbook consisting of thirteen
worksheets (see tabs). This is the file you are currently reading. We recommend you save this file locally NOW using FILE>SAVE AS,
then close and reopen the file from the saved location--make note of where you save this file. It is important that you insert your
responses on the form that you saved locally. You can open and close the file from your system as many times as you need, just ensure
you save your work before closing.

IMPORTANT NOTE: This form contains macros required to complete and submit your data. Some individuals may need to adjust their
security settings to "low" in order to proceed, see TOOLS>MACRO>SECURITY on the workbook toolbar. After changing the security
setting to "low", save, close and reopen the file, then select enable macros when prompted.


FINAL SUBMISSION PROCESS: Upon completion of the workbook, open your Internet connection to electronically submit your data.
The submission process utilizes 128-bit encryption, the highest level of protection modern Internet browsers support.

Once you open and confirm your Internet connection, please click the “Submit Completed Form” button below. You need only to submit
the survey once. You will receive an email confirming receipt of your submission. If you do not receive an email confirmation please
check your spam filters first, then contact Customer Care (888) 782-7297 or email incisivesurveys@incisivemedia.com.


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   Incisive Legal Intelligence Surveys                                                                                           2009 SLFE




Note: Please use the space below to communicate any additional information you feel we might need to complete your submission.
Type Comments Below:
Comments:




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    Incisive Legal Intelligence Surveys                                                                                                                            2009 SLFE




Section 1a: Participant Information

All participants will receive an Executive Summary via email. Please ensure the correct contacts are provided below.

                                          Firm Name:

                                          MailCode*:
                                                       *Enter the MailCode provided on above your name on the back of the questionnaire or on the reminder note
                                                       mailed to you.
Contact to Receive Executive Summary
                                  Name:
                                    Title:
                                Address:
                                    City:
                     State Abbreviation:
                               Zip Code:
                      Phone / Extension:
                                     Fax:
                        Email Address*:
                                                       *Please note that the Executive Summary will be delivered to the email address provided above.
                                                       Do you agree to give ILI Surveys permission to email various communications that may include other survey
                                                       and marketing initiatives?

                                                             Yes          No


If the person completing this questionnaire is different than above, please complete the following:
                                      Name:
                                        Title:
                         Phone / Extension:
                                         Fax:
                             Email Address:
          Address (if different than above):
                                        City:
                         State Abbreviation:
                                   Zip Code:
                                               Do you agree to give ILI Surveys permission to email various communications that may include other survey
                                               and marketing initiatives?
                                                            Yes           No


                                                       Proceed to Tab 1b: Order Form




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    Incisive Legal Intelligence Surveys                                                                                                                            2009 SLFE




Section 1b: Order Form

* Custom Reports include individual firm data along with survey benchmarks. Custom reports are free to all participants who purchase the
survey. Non-participants may also purchase a Custom Report.

                                                                     Participant Price                    Non-Participant Price
                                                                  Standard      Custom                  Standard        Custom                       Your
Available Products:                                                Report       Report*                  Report         Report*                     Order $
Survey of Law Firm Economics
Includes all participating law firms except solo practitioners                                                                                  (Enter $ amount)
 CD-ROM PDF Version                                                  N/A            $765.00             $925.00              $1,595.00
 Binder Version (Paper)                                              N/A            $895.00             $1,095.00            $1,795.00
 Both CD-ROM and Binder                                              N/A            $995.00             $1,195.00            $1,995.00
Small Law Firm Economic Survey
Includes all participating law firms with 20 lawyers or less
 CD-ROM PDF Version                                                  N/A            $425.00             $495.00              $850.00
 Binder Version (Paper)                                              N/A            $475.00             $575.00              $955.00
 Both CD-ROM and Binder                                              N/A            $525.00             $625.00              $1,050.00


Please enter Coupon code for additional savings                                                                                   Subtract

Shipping and handling                                                                                                                    Add             $21.00

                                                                                                                                  Subtotal               $21.00
Sales Tax: Residents of CA, CT, DC, FL, GA, MA, ME, NJ,
NY, OH, PA, TX, VA, please add appropriate sales tax to your                                                                             Add
order.
                                                                                                                                       Total             $21.00
Payment Info:                                                      Please bill me

                                                                   I am mailing a check made payable to Incisive Media c/o ILI Surveys.
                                                                   Note: Please print this page as well as tab "1 Participant Information" to
                                                                   mail with your payment.
                                                                   Charge my Visa, MasterCard or American Express
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Contact Information:
Incisive Legal Intelligence Surveys Two Campus Boulevard, Suite 200 Newtown Square, PA 19073
Fax: 610-359-0467  Phone: toll-free 888-782-7297  Email: incisivesurveys@incisivemedia.com


                                                                 Proceed to Tab 2: Firm Profile




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   Incisive Legal Intelligence Surveys                                                                                                           2009 SLFE



Section 2: Firm Profile

Instructions: If your firm has two or more offices, please submit only one questionnaire per firm. DO NOT report foreign branch
office data within the questionnaire.

1. Please check one box identifying the type of firm information to follow
                                                                                             Headquarters only
in this questionnaire.
                                                                                             Headquarters with branch offices

                                                                                             Single office
                                                                                             Multiple offices in one metro area
                                                                                             Sole practitioner


                                                   # of branch offices (if applicable)


2. Please check one of the following describing your firm's organization.                    Sole Proprietorship

                                                                                             Partnership (may include individual PCs)
                                                                                             Professional Corporation/Association
                                                                                             Professional Corporation with "S" election
                                                                                             Limited Liability Company (LLC)

                                                                                            Professional Limited Liability Company (PLLC)
                                                                                            Limited Liability Partnership (LLP)
                                                                                             Professional Limited Liability Partnership (PLLP)
                                                                                            Other (please explain below)
                                                                                         Other:




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   Incisive Legal Intelligence Surveys                                                                             2009 SLFE




                                                                           Banking
3. If more than 50% of revenues are derived from any ONE specialty area,
                                                                           Bankruptcy
please check the one box that best describes your firm's specialty.
                                                                           Civil Trial Practice

                                                                           Collections
                                                                           Commercial litigation

                                                                           Corporate/Commercial (non-litigation)
                                                                           Criminal

                                                                           Environmental
                                                                           Family

                                                                           Government
                                                                           Healthcare
                                                                           Immigration

                                                                           Insurance defense litigation

                                                                           International
                                                                           Intellectual Property/Patent

                                                                           Labor/Employment
                                                                           Legislative

                                                                           Maritime/Admiralty
                                                                           Mergers and Acquisitions
                                                                           Municipal/Public finance
                                                                           Plaintiffs' Contingency Litigation
                                                                           Real Estate and Land Use
                                                                           Securities

                                                                           Taxation

                                                                           Trusts/Estates
                                                                           Utilities/Energy

                                                                           Other (please describe below)




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Incisive Legal Intelligence Surveys                                                             2009 SLFE



                                                          Other:




                                                          Proceed to Tab 3a: Income Statement




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   Incisive Legal Intelligence Surveys                                                                                                    2009 SLFE



Section 3: Financial Profile/Cash Basis Income Statement

Instructions: Report financial information for last complete fiscal year on a firm-wide basis. In order to complete this
question, you will need a year-end financial statement or the firm’s tax return. If you use the Chart of Accounts (see tab Chart
of Accounts), you can follow the account numbers provided in parentheses for each line item. Report all numbers to the
nearest whole dollar, omitting cents. Use the cash basis of accounting.

Detailed instructions are available for some cells; please review the comments indicated by the red triangle in the upper-right corner.

Gross Receipts

Expenses
                               Lawyer Compensation: two categories
                                                          Shareholders
                                             All other salaried lawyers
                                             Paralegal compensation
            Secretarial, clerical and all administrative compensation
                                                            Occupancy
                   Equipment lease, maintenance and depreciation
                                                    Reference material
                                                            Malpractice
                                            Promotion and marketing
  Payments to former partners/shareholders and inactive Of Counsel
                                                    All other expenses

Gross Profit                                                                            $0.00


                                                                          Proceed to Tab 3b: Balance Sheet




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   Incisive Legal Intelligence Surveys                                                                                            2009 SLFE



Section 3: Financial Profile/Year-end Cash Basis Balance Sheet

Instructions: Exclude escrow and trust a/c assets and liabilities. Record the total of unbilled client costs advanced plus
client costs receivable on line "Client costs advanced" below. Partnerships should record undistributed year-end profits as
a liability. Include only profits that will be distributed, not profits retained as additional capital. Reclassify loan to/from
owners as capital. Complete ONLY if reported on a cash basis.

Assets
                                                 Current Assets
                                         Client costs advanced
                                                  Fixed Assets
                                                  Other Assets
                                                  Total Assets                   $0.00

Liabilities
                            Debt and capitalized leases
          Obligations to deceased and retired partners
                                         Other Liabilities
      Undistributed current year profits for partnerships
                                        Total Liabilities                        $0.00

Permanent Capital or Shareholder Equity                                          $0.00


                                                                  Proceed to Tab 3c: Other Assets & Realization




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   Incisive Legal Intelligence Surveys                                                                           2009 SLFE



Section 3: Financial Profile/Other Assets at Year-end & Realization

Work-in-Progress (unbilled time)
                                              Contingent fee matters
                                          Non-contingent fee matters
                                                           Total WIP                       $0.00


Collectible Accounts Receivable, fees only


Dollar value of fees receivable written off


Realization
Report the total dollar value of time taken out or relieved from work-
in-progress (unbilled time) for matters during the 12-month period.
The number reported below is prior to making adjustments for write-
downs, write-offs and other adjustments.
                              Computed using STANDARD RATES
                                  Computed using ACTUAL RATES


Report your fee billings for the 12-month period.


                                                                            Proceed to Tab 4: Staffing Profile




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   Incisive Legal Intelligence Surveys                                                                                                                 2009 SLFE



Section 4: Staffing Profile

Instructions: Please include individuals employed directly by the firm and through temporary agencies or on a contract basis. Do not include staff on-
site in outsourcing arrangements that cover entire functional areas, such as, mailroom, messenger service, etc.

FTE Definition: A full-time equivalent (FTE) is defined as a function of the amount of time with the firm and the employment status of an individual
during a complete fiscal year. For example, a part-time employee working three days per week for the full-year represents ".6". New full-time hires
employed mid-year count as ".5". A part-time new hire working three days a week hired mid-year counts as ".3". Adjust for others who left of were
added in a similar manner. Report to the nearest tenth (e.g., 10.4).

                                                                                   Number of FTEs for
                                                                                   last complete fiscal
Position                                                                             year (entire firm)

                          Equity Partners/Shareholders/Proprietors
   Non-equity Partners/Salaried Partners/Non-participating partners
                                          Associates/Patent Agents
                                                     Staff Lawyers
                                           Contract/Temp Lawyers
                                          Counsel working actively

                                                                    Paralegals

                               Administrative Assistants/Legal Secretaries
                                                   Technology Employees
                                           Finance/Accounting Employees
                                   Administrative and Clerical Employees

                                                                 All Other Staff

                                                   Total Firm FTE Contingent                      0.000




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   Incisive Legal Intelligence Surveys                                                                                                                 2009 SLFE



Instructions: Enter the following data as it applies to the 2009 law school graduates whom the firm expects to employ in 2009. (If no offers made,
please indicate using "0.") Calculate the average of all annual starting salaries and signing bonuses. If amounts are uncertain, please provide your
best estimate.

                                                            Number of offers
                                                       Average starting salary
                                                       Average signing bonus


                                                                                 Proceed to Tab 5a: Instructions Lawyer Info




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        Incisive Legal Intelligence Surveys                                                                                                                          2009 SLFE



Instructions for Section 5: Individual Lawyer Information for 2008 (fee earners only)

Instructions: Please read the following instructions prior to completing the worksheet "5b Individual Lawyer Info".
Include all lawyers employed during 2008. Provide exact numbers. Do not estimate.

Column A Line number                                                                 Individual lawyer line number.
Column B Year Admitted to Bar                                                        Enter the year first admitted to the Bar in any state as a four-digit number.
Column C Status Code                                                                 Use code to indicate status at year-end as follows (*note change – paralegal data is
                                                                                     collected using the Annual Compensation Survey for Paralegals/Legal Assistants and
                                                                                     Managers, visit www.incisivesurveys.com for more information).
                                                                               10    Equity Partner/Shareholder/Proprietor
                                                                               11    Non-equity Partner/Salaried Partner/Non-participating Partner--Any individual who is held
                                                                                     out to the public as a partner or principal, but is clearly in a separate class that is
                                                                                     characterized as having lower capital contribution requirements, lesser voting rights and
                                                                                     lesser economic risk or reward potential. May be classified as either a W-2 employee or
                                                                                     K-1 partner for tax purposes.
                                                                               20    Associate Lawyer--A lawyer employed by the firm who is understood to be in a program
                                                                                     leading to consideration for partnership or shareholder status, or who has been so
                                                                                     considered.
                                                                               21    Staff Lawyer--A lawyer employed by a law firm who is hired with the understanding that
                                                                                     the position will not lead to consideration for ownership status.
                                                                               30    Of Counsel--An individual working actively; normally over 800 billable hours.
                                                                               50    Sole Practitioners
Column D Activity Code                                                               Use code to designate level of employment activity during 2008.
                                                                               PT    Part-time
                                                                               M     Significant management responsibilities; requires an annual commitment of 500 hours or
                                                                                     more.
                                                                               L     Leave of absence with pay
                                                                               Blank Full-time
Column E Salary (or draw if partner)                                                 For partnerships and proprietorships: Report partner’s or proprietor's draw including
                                                                                     guaranteed payments. (If your records do not provide you with data to separate partner
                                                                                     compensation into three components [draw, cash distribution and benefits/distribution in
                                                                                     kind], then record the partner's K-1 income in column D and indicate N/A in columns E
                                                                                     and F.) For professional corporations/associations : Report salary paid before voluntary
                                                                                     before-tax employee reductions for: 401(k) plans, flexible spending accounts; other
                                                                                     qualified flexible benefit programs.



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       Incisive Legal Intelligence Surveys                                                                                                                           2009 SLFE



Column F    Bonus (or distribution in cash if partner)                               Report cash bonuses paid during 2008. For partnerships: Report the remainder after
                                                                                     subtracting the draw reported in Column E and benefits paid in Column G from the
                                                                                     partner’s K-1 income. For professional corporations/associations : The total of salary
                                                                                     plus cash bonuses should equal gross W-2 wages paid before voluntary before-tax
                                                                                     employee reductions for: 401(k) plans, flexible spending accounts, and other qualified
                                                                                     flexible benefit programs. For "S" corporations : In addition to bonuses reported through
                                                                                     wages, report the shareholder's share of any income or loss as reflected on the
                                                                                     shareholder's K-1 from the "S" corporation.
Column G Benefits (or distribution in kind if partner)                               See worksheet "Supplemental Benefit Calculator" for detailed instructions on benefit
                                                                                     calculations if unable to provide on an individual basis.
Column H Chargeable Hours                                                            Report hours recorded during the reporting year that were chargeable to clients (i.e.,
                                                                                     billable work). Show hours only for those persons who regularly report billable hours.
                                                                                     Omit if you do not have complete records.
Column I    Standard Hourly Rate                                                     Show each individual’s most commonly assigned (standard) hourly rate on 1/1/2009.
Column J    Practice Area Specialty Code                                             Choose one practice area code for each lawyer. An individual must spend 50% or more
                                                                                     of their billable time in this area. List only one code for each individual; for others,
                                                                                     use the designation that includes multiple specialties or multidisciplinary.
            Non-litigation Practice Area Specialty Code                        100   Administrative/Legislative/Regulatory
                                                                               101   Banking
                                                                               102   Bankruptcy
                                                                               103   Collections
                                                                               104   Commercial/Contracts
                                                                               105   Education
                                                                               106   Employee Benefits (ERISA)
                                                                               107   Employment (FLSA, ADA, ADEA)
                                                                               108   Environmental
                                                                               109   Family Law/Domestic Relations
                                                                               110   General Business
                                                                               111   Health Care
                                                                               112   Insurance
                                                                               113   Intellectual Property
                                                                               114   International
                                                                               115   Labor/Collective Bargaining (Management)
                                                                               116   Labor/Collective Bargaining (Union)
                                                                               117   Maritime
                                                                               118   Mergers/Acquisitions



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Incisive Legal Intelligence Surveys                                                                                       2009 SLFE



                                                                       119   Municipal Finance
                                                                       120   Natural Resources (oil, gas, coal, timber)
                                                                       121   Real Estate
                                                                       122   Securities
                                                                       123   Taxation
                                                                       124   Trusts/Estates/Probate
                                                                       125   Utilities
                                                                       126   Other Non-litigation Specialty
                                                                       127   Multiple Non-litigation Specialties
     Litigation Practice Area Specialty Code                           200   Antitrust
                                                                       201   Bankruptcy
                                                                       202   Collections
                                                                       203   Commercial/Contracts
                                                                       204   Criminal
                                                                       205   Education
                                                                       206   Insured Defense
                                                                       207   Self-insured Defense
                                                                       208   Employee Benefits (ERISA)
                                                                       209   Employment (FLSA, ADA, ADEA)
                                                                       210   Environmental
                                                                       211   Family Law/Domestic Relations
                                                                       212   Health Care
                                                                       213   Intellectual Property
                                                                       214   International
                                                                       215   Labor/Collective Bargaining (Management)
                                                                       216   Labor/Collective Bargaining (Union)
                                                                       217   Maritime
                                                                       218   Natural Resources (oil, gas, coal, timber)
                                                                       219   Personal Injury
                                                                       220   Products Liability
                                                                       221   Real Estate
                                                                       222   Securities
                                                                       223   Taxation
                                                                       224   Trusts/Estates/Probate
                                                                       225   Workers' Compensation



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       Incisive Legal Intelligence Surveys                                                                                                                         2009 SLFE



                                                                              226 Other Litigation Specialty
                                                                              227 Multiple Litigation Specialties
         Multidisciplinary Practice Area Specialty Code                       300 Multidisciplinary--no one area counts for more than 50% time.
Column K Employment Period (Partial Year)                                         Please use a "1" to indicate individual was employed for only part of the year (new hire,
                                                                                  resignation or termination).
Column L    Zip Code                                                              Zip Code of work location for lawyer; report only if different from that of headquarters
                                                                                  location.


                                     Proceed to Tab 5b: Individual Lawyer Info




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        Incisive Legal Intelligence Surveys                                                                                                                    2009 SLFE



Section 5: Individual Lawyer Information for 2008--(fee earners only)

Please enter the name of your firm below to ensure proper coding.
Name of Firm:

                      When complete proceed to Tab 6: Staff Earnings Info



  (A)        (B)         (C)       (D)                (E)                    (F)                  (G)               (H)          (I)        (J)       (K)        (L)
                                                                                                                                                  Employed
                                                                                                                             Standard             less than
         Year                                                              Bonus                Benefits                    Hourly Rate           full-year?    Zip if
       Admitted Status Activity                     Salary           (or distribution in   (or distribution in   Chargeable    as of    Specialty (use "1" different than
Line #  to Bar  Code Code                     (or draw if partner)    cash if partner)      kind if partner)       Hours     1/1/2009     Code    for "yes") headquarters




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   Incisive Legal Intelligence Surveys                                                                                2009 SLFE



Section 6: Earnings Information for Staff in 2008

Instructions: Please use the following instructions to complete the grid below. Report the total dollar earnings as
reported on the W-2 form before voluntary before-tax employee reductions. Provide aggregated information for each
position defined below.

                                                                                  Total
                                                                                Number of
                                                                    Status         FTE       Total Wages for
Position Title                                                      Code       Incumbents   Position Category
Legal Administrator                                                       60
 Administrative/Office Manager                                            61
 Branch Office Manager                                                    62
Comptroller/Finance Director                                              70
 Accounting Manager                                                       71
 Risk Manager                                                             72
 Accounting Supervisor                                                    73
 Accounting Clerk/Bookkeeper                                              74
Information Services Director                                             80
 Network Administrator                                                    81
 Technology, Help Desk and Training Positions                             82
Human Resources Manager                                                   90
 Benefits, Recruiting and Other HR Clerical Positions                     91
Chief Marketing Officer/Marketing Director                               100
 Marketing Manager                                                       101
 Marketing Coordinator                                                   102
 Marketing Assistant                                                     103
Library Manager                                                          110
 Manager of One-Person Library                                           111
 Library Clerk                                                           112
Administrative Assistant/Legal Secretary                                 120
Office Services Manager                                                  130
 Word Processing Operator                                                131
 Records/File Room Clerk                                                 132
 Document Processing/Duplication Positions                               133



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 Incisive Legal Intelligence Surveys                                                                                                   2009 SLFE



Mailroom Positions                                                 134
Messenger                                                          135
Receptionist/Telephone Operator                                    136


   The questionnaire is complete. Thank you for your time! Be sure to return to Tab "General Instructions" to submit your responses.




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       Incisive Legal Intelligence Surveys                                                                                                                    2009 SLFE




Supplemental Worksheet Instructions for Benefit Calculations

Instructions: If you are unable to determine benefit amounts by individual, you may use any of the following methodologies to calculate benefit
amounts required for completion of worksheets "3a Income Statement" and "5b Individual Lawyer Info". Please ensure you move the results to
the individual lawyer grid on "5b Individual Lawyer Info".

For partnerships and proprietorships: Report distribution in kind (firm payments for benefits on behalf of the partner).

For professional corporation/associations: Report nontaxable benefit costs, which include: qualified profit sharing plans, life, health and
disability insurance, medical reimbursement plans, employer payroll taxes (including FICA) and pension contributions. Exclude auto, parking,
memberships, and CLE expenses.

There are three basic methods for supplying employee benefits information for the survey.

Method 1:      Calculate for each individual a dollar figure based on the sum of the following benefits:

               a. Employer portion of FICA;
               b. Employer payments for: health insurance, life insurance, disability insurance, medical reimbursement, retirement/profit sharing; and,
               c. Employer contributions for unemployment compensation and workers’ compensation.

Method 2:      a. Divide benefits into per capita and compensation-based costs as follows:

               Compensation-based [A]                                Per Capita-based [B]
               FICA, WC, UC                                          Health Insurance
               Life Insurance                                        Medical Reimbursement
               Disability Insurance
               Retirement

               b. Determine the % of compensation dollars for [A] benefits and per-capita cost of [B] benefits.
               c. Multiply the sum of columns E plus F on worksheet "5b Individual Lawyer Info" by the % for [A] benefits and add the cost of [B] benefits.
               d. This may be calculated in aggregate for all individuals or by using the classes shown in Method 3 below.

Method 3:      Calculate averages for each class of employee. Then list the average for each individual in that class on the questionnaire.
               Compute the total costs of the detailed expenses to include:




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Incisive Legal Intelligence Surveys                                                                                                               2009 SLFE




                                         Shareholders              Associates          Paralegals         Other fee earners      Total
        FICA
        Health Insurance
        Life Insurance
        Disability Insurance
        Medical Reimbursement
        Retirement
        Unemployment Comp
        Workers’ Comp.
                             Total                    $0.00                    $0.00              $0.00                 $0.00             $0.00
        No. of FTE’s
                      Average/FTE           #DIV/0!                  #DIV/0!            #DIV/0!               #DIV/0!           #DIV/0!




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    Incisive Legal Intelligence Surveys                                                                                                                                                         2009 SLFE



                                                          Recommended Chart of Accounts
                                                               Survey Participants
                                                              For Reference Only January 2007
The types of assets, categories of liabilities, sources of income and the nature of expenditures of law firms are basically similar, regardless of size or specialty. To facilitate the comparison of various
firms, Altman Weil, Inc. has developed a standard format for law firm accounts.


This standard chart of accounts draws from A Model Chart of Accounts published in 1990 by the Section of Law Practice Management of the American Bar Association, which contains detailed
explanations of many of the accounts and terms used herein. To the extent practical, the account numbers from that publication are used therein, but numbers are not identical in all cases. The basic
outline of this chart, that is, the categories of assets, liabilities, income and expenditures, will fit firms of every size, proprietorships, partnerships and corporations. The simplest structure is that
represented by the accounts printed in CAPS, which could easily meet the needs of a solo or very small law office. As firms grow, greater breakdown and specificity may be appropriate. The accounts
shown herein will suffice for many law firms. Additional detail can be obtained by using the subaccount codes as shown below. If analysis by department is desired then the account structure must
expand to report by office. Multi-office firms will most likely want to add reporting capability by office, which must then be incorporated into the account structure. Those firms with a need for a full
account code structure should obtain a copy of the ABA publication previously mentioned.

Items marked * apply only to professional corporations/associations, and should be disregarded by lawyers practicing in other forms.

                                                                            ASSETS
 100 Cash                                                                          160   Fixed Assets
     101.00    Operating account                                                         161.00   Furnishings and fixtures
     102.00    Payroll account                                                           162.00   Leasehold improvements
     103.00    Savings account                                                           163.00   Library
     104.00    Petty cash                                                                164.00   Equipment
 110 Client Trust Accounts                                                                        164.10 Reproduction
     111.00    Funds held in trust                                                                164.20 Communication
     112.00    Liability for funds held in trust                                                  164.30 Computer
 120 Short-term Investments                                                                                164.31 Software
     121.00    Treasury securities                                                                164.90 Other
     122.00    Other marketable securities                                               165.00   Building
 130 Client Costs Advanced                                                               167.00   Other depreciable fixed assets
     131.00    Disbursements for clients - unbilled                                      168.00   Land
     132.00    Disbursements for clients - billed                                        169.00   Non-depreciable fixed assets
 140 Advances, Receivables, Deposits                                               170   Reserve for Depreciation and Amortization (subaccounts
     141.00    Expense advances                                                          should repeat fixed assets above)
     142.00    Deposits (refundable)                                               190   Other Long-term Assets
     143.00    Employee notes and loans receivables                                      191.00    Cash surrender value of life insurance owned by firm
     144.00    Partners (officer) notes and loans receivables                            192.00    Miscellaneous securities
     149.00    Miscellaneous                                                             193.00    Joint ventures
 150 Other Current Assets                                                                194.00    Real estate investments
     151.00    Prepaid insurance                                                         199.00    Other
     159.00    Other current assets




    54b5ef51-ba85-438d-8499-9d46f96f3ae0.xls Chart of Accounts                                                                                                                                     22 of 26
  Incisive Legal Intelligence Surveys                                                                                                 2009 SLFE




                                                  LIABILITIES AND CAPITAL (*EQUITY)

200 Employee Tax Liability                                            220   Accrued Pension Contributions
    201.00  Federal income tax withheld
    202.00  State income tax withheld                                 230   Accrued Income Taxes
    203.00  Employee payroll taxes withheld
            203.10 Social Security tax withheld                       240   Accrued Client Costs
            203.20 Medicare tax withheld
    204.00  Employer payroll taxes accrued                            250   Loans Payable
            204.10 Social Security tax accrued
            204.20 Medicare tax accrued                               260   Capital Lease Obligations
    205.00  Federal unemployment tax accrued
    206.00  State unemployment tax accrued                            270   Client Deposits & Other Credit Balances
    207.00  Local income taxes withheld
    209.00  Other employee taxes withheld                             290   Obligations to Deceased, Retired and Withdrawn Partners
210 Employee Withholdings
    211.00  Hospitalization withholdings                              300   Partners' Capital Accounts (*Capital Stock)
    212.00  Life insurance withholdings
    213.00  FSA healthcare withholdings                               310   *Paid-in Capital
    214.00  FSA dependent-care withholdings
    215.00  Employee pension plan contributions withheld              320   *Treasury Stock
    219.00  Other
                                                                      330   Partners' Current Accounts (*Retained Earnings)

                                                                 REVENUE
400 Fees From Legal Services                                                424.20    Word processing
    Sub accounts should be used for each practice area                      424.30    Messenger
410 Other Fee Revenue                                                       424.90    Other
    411.00    Board of Directors fees                                 430   Other Earned Revenue
    412.00    Executor (rix) fees                                           431.00    Teaching income
    413.00    Administrator fees                                            432.00    Publishing royalties
    414.00    Conservators fees                                             433.00    Speaking honoraria
    415.00    Guardian fees                                                 434.00    Subscription income
420 Revenue From Other Services                                       440   Other Income
    421.00    Word processing/secretarial document creation charges         441.00    Interest income
    422.00    Librarian and other internal research charges                 442.00    Dividend income
    423.00    Internal messenger charges                                    443.00    Gain on sale of investments
    424.00    Overtime recovery                                             444.00    Gain on sale of fixed assets
              424.10 Secretarial                                            445.00    Rental income

                                                            EMPLOYEE COSTS




   54b5ef51-ba85-438d-8499-9d46f96f3ae0.xls Chart of Accounts                                                                           23 of 26
  Incisive Legal Intelligence Surveys                                                                                                     2009 SLFE



500 *Officer Compensation                                       750   Administrative Expenses
    501.00    Officers                                                751.00    Travel and accommodations
              501.10 Salaries                                         752.00    Travel related meals
              501.20 Bonuses                                          753.00    Education
510 Other Employed Lawyer Compensation                                754.00    Employer lunchroom/coffee/soda/snacks
    511.00    Associate compensation                                  755.00    Office entertainment
              511.10 Salaries                                         756.00    Employer gifts/flowers
              511.20 Bonuses                                    760   Non-lawyer Hiring Expenses
    512.00    Of Counsel compensation                                 761.00    Agency fees
    513.00    Contract associate compensation                         762.00    Employment advertising
    514.00    Temporary lawyer compensation                           763.00    Employee relocation
520 Non-lawyer Legal Staff                                            764.00    Travel, lodging and subsistence
    521.00    Summer associate compensation                                     764.10 Employees on recruiting trips
              521.10 Salaries                                                   764.20 Recruits for interviews
              521.20 Bonuses                                    770   Communication Expenses
              521.30 Overtime                                         771.00    Telephone
    522.00    Legal assistant compensation                                      771.10 Local service
    523.00    Law clerk compensation                                            771.20 Long distance
    529.00    Other non-lawyer legal staff compensation               772.00    Client reimbursement for telephone
530 Secretary and Word Processing Compensation                        773.00    Telex, facsimile and email costs
    531.00    Secretary compensation                                  774.00    Client reimbursement for telex, facsimile & email costs
    532.00    Word processing compensation                            775.00    Postage
540 Other Administrative Staff Compensation                           776.00    Client reimbursement for postage
    541.00    Exempt personnel compensation                           777.00    Courier and delivery services
    542.00    Non-exempt personnel compensation                       778.00    Client reimbursement for courier/delivery
560 Mandatory Employee Benefits                                 780   Miscellaneous Office Expenses
    561.00    Social Security taxes                                   781.00    Plants and Flowers
              561.10 Officers                                         789.00    Other
              561.20 Associates                                 800   Professional Expenses
              561.30 Of Counsel                                       801.00    Associate expenses
              561.40 Other legal staff                                          801.10 Bar association dues
              561.50 Secretary/Word processing                                  801.11 Professional association dues
              561.60 Other administrative staff                                 801.20 Association travel/accommodations
    562.00    Medicare Taxes                                                    801.30 Association meals
    563.00    FUTA/SUT                                                          801.90 Other association expenses
    564.00    WC insurance                                            802.00    Firm meetings/retreats
570 Discretionary Employee Benefits                                             802.10 Travel and accommodations
    571.00    Group health/dental/vision                                        802.20 Meals
    572.00    Group life                                                        802.30 Meeting room/equipment rental
    573.00    Group disability                                                  802.40 Entertainment
    574.00    Medical reimbursement                                             802.90 Other
    575.00    Pension                                                 803.00    CLE




   54b5ef51-ba85-438d-8499-9d46f96f3ae0.xls Chart of Accounts                                                                               24 of 26
  Incisive Legal Intelligence Surveys                                                                                                            2009 SLFE



      576.00    Supplemental health/dental/vision                                         803.10 Program fees
      577.00    Supplemental life                                                         803.20 Travel and accommodations
      578.00    Supplemental disability                                                   803.30 Meals
      579.00    Other                                                                     803.90 Other
580   Temporary Services                                                  810   Business Development
      581.00    Temporary secretarial/word processing                           811.00    Club dues and expenses
      582.00    Temporary administrative staff                                  812.00    Attendance/speaking at industry/civic meetings
590   Other Employee Expenses                                                   813.00    Advertising/listings in publications & directories
      591.00    Parking                                                         814.00    Public relations
                591.10 Regular                                                  815.00    Practice development meals
                591.20 Overtime                                                 816.00    Firm publications
      592.00    Supper money                                                    819.00    Other
      593.00    Cab fare                                                  820   Professional Recruiting
      599.00    Other                                                           820.00    Professional staff recruiting travel, accommodations
600   Occupancy Expenses                                                        822.00    Professional staff recruiting meals
      601.00    Rent                                                            823.00    Summer associate meals
      602.00    Utilities (electricity, water, heat, sewer)                     824.00    Other summer associate program costs
      603.00    Amortization/depreciation                                       825.00    Other professional staff recruiting expenses
                603.10 Amortization of leasehold improvements                             825.10 Recruiting publications
                603.20 Depreciation of building                                           825.20 Recruiting agency fees and advertising
      604.00    Maintenance and repairs to premises                                       825.30 Relocation of new lawyers
      605.00    Janitorial and housekeeping expenses                                      825.90 Other
      606.00    Real estate taxes                                               826.00    Relocation costs for inter-office transfers
      607.00    Lease pass-throughs                                       830   Library/Reference Services
      608.00    Insurance (building, contents, general liability, etc.)         831.00    Book purchase
      609.00    Other (storage, moving, etc.)                                   832.00    Depreciation of capitalized books
610   Other Occupancy Expenses                                                  833.00    Periodical subscriptions
      611.00    Off-site storage                                                834.00    Library supplies
      612.00    Office relocation                                               838.00    Outside data base research
      619.00    Other                                                           839.00    Client reimbursement
700   Stationery, Printing and Supplies                                   840   Insurance
      701.00    Stationery                                                      841.00    Professional liability
      702.00    Printing                                                                  841.10 Premiums
      703.00    Paper and supplies                                                        841.20 Deductibles
      704.00    Computer supplies                                                         841.30 Settlements
710   Furniture/Equipment Rental                                                849.00    Other
      711.00    Office furniture and fixtures                             850   Taxes
      712.00    Reproduction equipment                                          851.00    Personal property taxes
      713.00    Computer equipment                                              852.00    State business taxes
                  713.10 Software                                               853.00    Local business taxes
      714.00    Communication equipment                                         854.00    Unincorporated business taxes
      719.00    Other                                                     860   Professional Services




  54b5ef51-ba85-438d-8499-9d46f96f3ae0.xls Chart of Accounts                                                                                       25 of 26
  Incisive Legal Intelligence Surveys                                                                                           2009 SLFE



720 Depreciation of Furniture & Equipment                            861.00    Accounting/auditing/tax
    721.00    Furniture                                              862.00    Management consulting
    722.00    Reproduction equipment                                 863.00    Marketing consulting
    723.00    Computer equipment                                     864.00    Legal (for the firm)
              723.10 Software                                        865.00    Pension (for the firm)
    724.00    Communication equipment                                866.00    Outside payroll services
    729.00    Other                                                  867.00    Outside computer services
730 Interest Expense                                           870   Client Expenses
    731.00    Furniture                                              871.00    Recoverable costs written off
    732.00    Reproduction equipment                                           871.10 Unbilled
    733.00    Computer equipment                                               871.20 Billed
              733.10 Software                                                  871.30 Recovery of costs written off
    734.00    Communication equipment                                878.00    Business meals and entertainment
    739.00    Other                                                            878.10 Meals
740 Maintenance and Repair of Furniture & Equipment                            878.20 Entertainment
    741.00    Furniture                                              879.00    Business meals/entertainment charged to client
    742.00    Reproduction equipment                           880   Other Expenses
    743.00    Computer equipment                                     881.00    Loss on sale of investments
              743.10 Software                                        882.00    Loss on disposal of assets
    744.00    Communication equipment                                883.00    Investment property real estate tax
    749.00    Other                                                  884.00    Charitable contributions
                                                               890   Income Taxes
                                                                     891.00    Federal
                                                                     892.00    State
                                                                     893.00    Local




  54b5ef51-ba85-438d-8499-9d46f96f3ae0.xls Chart of Accounts                                                                      26 of 26

				
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