11.   There are as many ways to bill a client as there are designers and architects.

12.   Those revenues represent work on big projects that Halliburton has completed but for which it has not yet billed its clients.

13.   Top-tier firms do not want to lose the critical, talented people they need to keep billing clients hundreds of dollars an hour for legal services.

14.   Until last year, Halliburton would only record unbilled receivables if it expected to bill its clients within a month.

15.   Evaluating progress is vital to billing clients for work completed.