The first 15 items of expense I covered in my post yesterday (See my post of Sept. 6, 2011: unusual expenses sometimes in legal department budgets.). Here are the final 14.
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Independent investigations (See my post of May 8, 2011: frustration of responsibility for costs but no control.).
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Insured costs or premiums for insurance (See my post of Oct. 31, 2007: various kinds of litigation insurance.).
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Legacy litigation or M&A, as in litigation arising from discontinued or sold operations or separate budget accounts for major corporate transactions.
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Legal services paid by other units, such as tax (See my post of March 27, 2009: tax and its external spend on lawyers.).
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Matching charitable gift contributions (See my post of Dec. 26, 2008 #2: not included in law department budgets.).
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Patent annuities and trademark registrations (See my post of Sept. 9, 2008: patent and trademark filing and renewal fees.). In one company the law department pays to obtain a patent but the client pays governmental fees thereafter.
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Proxy printing and solicitation costs, SEC filings, stock exchange registration fees (See my post of Sept. 12, 2010: speculations on these costs.). Do law departments absorb the costs of maintaining corporate entities in good standing?
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Quasi-lawyers in business units, such as contract administrators (See my post of Jan. 20, 2009: lawyers supervise staff outside the legal department.).
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Relocation bonuses or payments (See my post of April 8, 2008: relocation costs.).
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Settlements and judgments, fines and awards (See my post of Dec. 3, 2005: settlements and judgments; and May 30, 2006: views on settlements and judgments.).
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Severance costs (See my post of Sept. 17, 2005: consulting gig as part of severance package; Dec. 20, 2005: a general counsel sues for severance payments; Jan. 27, 2006: a law department includes severance costs in its budget; Jan. 18, 2009 #2: golden parachutes common for GCs; May 4, 2009 #3: BEA termination packages; May 12, 2009: HP arrangements for those let go; and June 7, 2010: departing Schering-Plough GC got $12 million.).
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Software and hardware (See my post of June 27, 2006: at Cisco, 3% spent on technology.), but the corporation typically pays for enterprise-wide packages.
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Stock options, restricted grants and other equity awards (See my post of Jan. 27, 2006: three unusual items covered by some inside budgets.). And, for that matter, what about 401K matches and special plans for high-earning employees?
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Vacations not taken and cashed out (See my post of Oct. 11, 2009: some tasks and costs handled by HR and not charged to legal.).
What all this profusion of variability means is that total legal spending as a percentage of revenue inevitably understates the actual amount spent on legal activities.