The Write-Off That Hides a Utilization Problem

The litigation practice group's write-off rate has climbed every single quarter — 5%, 10%, 20%, 35% — while total hours billed also grew, so the invoiced total still looked fine. The corporate group also had a high 25% write-off rate, but only in Q3, tied to one documented large client dispute — a one-off that reverts to 5% in Q4, not a trend.