How to Build a 13-Week Cash Flow Forecast for Your Law Firm in 2026: The Step-by-Step Model That Turns WIP, AR, and Trust Into a Real Forecast

Law firms are profitable on paper and short on cash for one reason: the gap between doing the work and collecting for it. With median realization lockup around 43 days and collection lockup around 32 days, most firms are financing roughly 75 days of their own operations. A 13-week rolling cash flow forecast is the single most useful financial tool a managing partner can build — here is exactly how to build one.