What document itemizes fees and costs billed in a given matter or to a client?

The billing statement is a comprehensive document that provides a detailed breakdown of all fees and costs associated with a specific matter or legal services provided to a client. It serves to inform clients about what they are being charged for, including services rendered, disbursements, and any other costs incurred during the course of the legal representation.

This document typically lists various line items that correspond to the work completed, along with associated dates and amounts. By including this detailed information, a billing statement ensures transparency in the billing process and helps clients understand the charges, making it an essential tool in legal practice.

In contrast, time entries are recordings of individual moments when a lawyer or paralegal works on a case, and they do not provide a comprehensive overview of all costs involved. An engagement letter outlines the terms of the attorney-client relationship and does not provide detailed billing information. A client invoice, while closely related, may not always include the level of detail and itemization that a billing statement typically provides, as the term can sometimes refer to a more general charge summary.