TrueUp Legal
Sample · fictional firm · made-up numbers

Leakage Snapshot

Example LLP (fictional) · 40 timekeepers · about $18M collected a year · balances as of November 1, 2026

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Unbilled WIP over 60 days

$612,400

26% of $2.31M unbilled WIP

AR over 90 days

$847,900

28% of $3.06M receivables

Write-downs, last 12 months

$394,000

2.2% of fees billed; up from 1.6% the year before

Unbilled WIP by age

Days since the work date. Time over 60 days is the most likely to be written down at billing.

Receivables by age

Days since the invoice date. Fees and disbursements together.

AR hit list: the 10 largest invoices over 90 days

These 10 invoices are $566,000, two thirds of everything over 90 days. In the full service, each billing attorney gets their own list every week.

Billing attorneyClientInvoice dateDaysBalanceLast payment
Attorney BClient 1027 · manufacturingMar 31, 2026215$118,400May 12, 2026
Attorney AClient 2210 · real estateMay 29, 2026156$96,250None
Attorney DClient 1409 · healthcareApr 30, 2026185$71,900Jun 2, 2026
Attorney BClient 3016 · constructionJun 30, 2026124$58,300Jul 21, 2026
Attorney CClient 1188 · insuranceFeb 27, 2026247$47,650Apr 8, 2026
Attorney AClient 2210 · real estateJun 30, 2026124$44,100None
Attorney EClient 4402 · family businessMay 29, 2026156$38,900Jun 30, 2026
Attorney DClient 1775 · technologyJul 31, 202693$33,450None
Attorney CClient 3391 · lenderJul 31, 202693$29,800Aug 14, 2026
Attorney BClient 1027 · manufacturingJul 31, 202693$27,250May 12, 2026
Top 10$566,000

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Write-downs by billing attorney

Billing attorneyLast 12 months% of billed
Attorney B$121,3004.8%
Attorney D$84,7002.6%
Attorney A$66,2001.7%
Attorney C$52,9001.5%
All others$68,9001.3%
Firm$394,0002.2%

One attorney accounts for almost a third of the firm's write-downs. The full service breaks this down by client and matter.

What we'd do first

  1. Work the hit list this month. Ten calls cover two thirds of the AR over 90 days. Two invoices for Client 2210 have never had a payment.
  2. Bill the $324,800 of WIP over 90 days before year end. It is the money most likely to be lost, and December is when clients pay from this year's budget.
  3. Review Attorney B's matters. Their write-down rate is more than double the firm's, and they also hold the largest old invoice.

Illustrative arithmetic: collecting half of the AR over 90 days brings in about $424,000 this quarter.

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