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Disbursements are costs incurred by the practice while carrying out work for the client and you enter them onto a Disbursement Sheet.

They represent costs and incidentals to WIP that do not require reimbursement. Some examples of disbursements for an assignment could be:

  • accommodation

  • court fees

  • faxes

  • filling fee

  • food and drink

  • photocopying

  • company search

  • stationery

  • travel

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CCH Practice Management




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