The Law Firm Disbursement Leak: How Mid-Size Firms Are Quietly Losing $50K–$200K a Year in Unbilled Hard Costs (And the 2026 Recovery Playbook)

Most mid-size firms write off $50K–$200K a year in disbursements that never made it onto a client invoice — filing fees, court reporters, mileage, expert witnesses, postage. Here is the audit, the categories, and the recovery workflow that turns leakage into recovered revenue in 90 days.