Firm Exposure by Client Report

05/06/2026
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Location: LEAP Menu > Accounting > Reports > Office > Firm Exposure by Client

Purpose: Lists matters with client exposure as of a specified date, showing the total exposure per matter against the cleared client funds balance, with a breakdown of outstanding debtors, Work in Progress (WIP) and disbursement balances.

The report offers several benefits, including:

Providing a clear overview of the firm's exposure to each client, helping to identify clients with the highest outstanding balances.
Offering a comprehensive financial picture of each matter and client as of the chosen date.
Helping identify matters with potential cash flow issues due to outstanding balances, allowing for proactive management of financial resources.

Trigger: The report only includes matters that have exposure to the client. This means they need to have a balance in at least one of the following: Debtor, WIP, or unbilled disbursements. An archived matter will be included if it meets this condition.

Please note that since the report focuses on firm exposure, it does not include a matter if it only has a Credits balance without a balance for outstanding invoices, WIP, or unbilled disbursements.

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The report treats items on draft invoices as billed. Therefore, draft invoice items are not included in the determination of the WIP/Unbilled Disbursement Balance, but they are taken into account when calculating the Debtors Balance.

Report Filters:

As Date	Calculates the relevant balances as at the selected date.
Staff	Includes three staff-related filters that work together to refine the matters included. 1. Include Inactive Staff: Determines whether inactive staff members appear in the 'Staff' dropdown list. 2. Staff Type: Filters results based on one of the following roles: Staff Responsible Staff Acting Credit 3. Staff: Provides a list of staff members to select from. The default setting is 'All selected'. NOTE: The Include Inactive Staff checkbox controls whether inactive staff appear in the 'Staff' dropdown list. The Staff Type filter defines the role of the selected staff member for filtering purposes. For example, if you select Staff Responsible and choose Staff A from the Staf' dropdown list, the report will display only matters where Staff A is the Person Responsible, excluding matters where someone else holds that role.
Include Billable - Later Invoice Items	Choose whether to include items with a billing status of 'Billable - Later Invoice', relevant to the calculation of the WIP balance or unbilled Disbursement Balance: Yes: Includes items with a billing status ‘Billable - Later Invoice’. No: Excludes items with a billing status ‘Billable - Later Invoice’.
Group by	Group the report by: None: No grouping. Credit: Credit on a matter. Staff Acting: Person Acting on a matter. Staff Responsible: Person Responsible on a matter.

Report Fields:

Matter No.	The matter number.
Client Name	Client cards on the matter.
Matter Description	The matter description.
Debtors Bal.	The debtor balance as of the At Date of the matter, calculated as the total outstanding invoice balance minus the total Credits balance. NOTE: When calculating the total outstanding invoice balance, the field includes draft invoice balances. If the Debtors Bal. is negative (i.e., the figure is enclosed by parentheses), this indicates that the matter's Credits balance is larger than its total outstanding invoice balance.
WIP Bal.	The matter's total unbilled professional fees (Time and Fees) as of the At Date, inclusive of tax.
Disbursement Bal.	The matter's total unbilled disbursements (Anticipated Payments, Cost Recovery, Disbursement Journals and Payments) as of the At Date, inclusive of tax.
	For WIP Bal. and Disbursement Bal., please note: When Include Billable - Later Invoice Items is set to Yes, the amounts include items with a status of Billable - Next Invoice or Billable - Later Invoice. When Include Billable - Later Invoice Items is set to No, the amounts includes items with a status of Billable - Next Invoice, but not items with a status of Billable - Later Invoice.
Exposure	The matter's cumulative balance of Debtors, WIP and unbilled disbursements.
Cleared Client Funds Bal.	The matter’s available Client Funds balance, excluding the uncleared amount.

Last Modified Date

5/06/2026 6:59 am

Title

Firm Exposure by Client Report

URL Name

Firm-Exposure-by-Client-Report-IE

Resolution