What are UTBMS codes?

UTBMS codes are standard codes law firms use to label tasks, activities, and expenses on legal invoices. Each code is a letter followed by three digits, such as L120 or E101.

What is the difference between UTBMS codes and LEDES?

UTBMS is the coding system that describes the work. LEDES is the electronic invoice format that carries those codes to the client.

Are UTBMS codes the same as ABA codes?

Yes, in most cases. The American Bar Association helped create the original code sets, so people use "ABA codes" and "UTBMS codes" to mean the same thing.

What are the four types of UTBMS codes?

Phase codes, task codes, activity codes, and expense codes.

Do I have to use activity codes with task codes?

Only if the client requires them, and few do. When you use an activity code, always pair it with a task code.

Who maintains the UTBMS codes?

The LEDES Oversight Committee. It updates the code sets from time to time, and the current versions are published at utbms.com.

Why do LEDES invoices with UTBMS codes get rejected?

The most common reasons are activity codes without task codes, codes on the wrong type of line, block billing, using the wrong code set, and not following the client's billing guidelines.

UTBMS Codes: Complete List of Task, Activity, and Expense Codes (2026)

Complete UTBMS codes list for 2026: litigation, activity, expense, counseling, project, and bankruptcy codes, with examples and LEDES billing tips.