What term refers to the items used by firms to recapture telephone charges and photocopying costs?

The term that best describes the items used by firms to recapture telephone charges and photocopying costs is "Costs." Costs generally refer to the expenses incurred in the daily operations of a business, including the specific categories of charges incurred for services such as telephone use and photocopying.

In this context, costs refer to those expenditures that the firm has to incur when providing services to clients. These costs are typically passed on to clients to ensure that the firm can recapture its operational expenses. Therefore, identifying such charges as costs aligns with accounting and legal practices where expenses related to providing legal services are documented and billed to clients.

Billing, while related, is more about the process of invoicing clients rather than the specific items being recaptured. Fees usually refer to the charges for services rendered, such as legal fees, rather than the underlying costs associated with providing those services. Expenses can be broader and includes all types of costs, but in this specific case, costs more accurately captures the intent of recapturing specific charges.