\fAPPENDIX W OVERVIEW OF PRACTICE AREAS BILLING RATES AND BILLABLE HOURS The partners track recoverable hours [equal to billable hours 1: collection rate} as a monitoring tool and calculate annual staff bonuses on the basis of recoverable dollars (equal to recoverable hours it billing rate}. They monitor the vearmervear amounts carefully' and set annual targets for each of the professional sta members. The partners have discretion as to which clients to accept and whether to discount billings in the interest of maintaining client relations. Report Full-time Professional Staff Average Billable Consulting General Litigation NFP Review Tax houny hours Support billing rate Senior #1 $?5 1,350 0% 65% 5% 10% 10% 10% Senior #2 $?5 1,400 0% 70% 0% 15% 5% 10% Manager #1 $125 1,650 5% 45% 15% 20% 10% 5% Manager #2 $125 1,?25 10% 30% 10% 15% 25% 10% Senior Manager $175 1,800 10% 30% 5% 30% 5% 20% Partner #1 $300 1 ,4?5 35% 5% 20% 30% 5% 5% Partner #2 $300 1,500 30% 5% 5% 45% 5% 10% " General includes primarily compilation work " NFP = notfor-profrt Total Consulting General Litigation HFP Review Tax Suppolt Average discount 0% 10% 0% 15% 5% 0% Average retention in years l5.05 3.?5 1.25 5.5 3.25 4.5 Hours 10,900 1,401 3,805 948 2,591 1,040 1,114 % total hours 12.9% 34.9% 8.7% 23.8% 9.5% 10.2% 5 billings (0005} 1,836 348 452 185 460 208 183 % mtal billings 19.0% 24.8% 10.1% 25.0% 1 1.3% 10.0% Actual revenue [0005] 1,?11 348 40? 185 391 197 183 % total revenue 20.3% 23.8% 10.8% 22.9% 1 1.5% 101%