How the Firm BC Business Services, Inc. determines the fees it charges and other provisions about the Firms Billing Policies?  

This Billing Policy will apply to all Current and Future Clients and is effective as of July 28, 2007 as of the date it was placed on the company website.

If you have any questions, please feel free to use our contact form, telephone our offices, or email us.

In most cases, the Firm determines its fees primarily on the basis of the time expended multiplied by the standard billing rate of the professional involved. Occasionally, the Firm will apply a premium billing rate where there is weekend or holiday work or other extraordinary circumstances that require overtime work on a Clients account which will not take place very often and only under extreme and extraordinary circumstances.

The Firm will always inform the client whenever this occurs. Current Rates are per hour for most of the Firms Services.

Tax preparation will be based on a standard rate that a client may have been quoted or as otherwise outlined within this Billing Policy. 

Weekend work that is required on behalf of a client, if the client requests it, or after hours (5pm to 9am) or for any other matter that is required to put a rush on a job, not due to the Firms neglect, or if requested by a client, will be billed at our hourly rate x 2. In such case there will be a minimum billing charge of the firm's hourly rate  x 2 with all other work billed in 1/4 hour increments beyond the first hour.  See Billing Time Parameter's later on.

Any work completed at a Clients location will be billed at the hourly rate x 2 with a 3 hour minimum time billed. All other hours or time beyond that 3 hour minimum will be billed in 1/4 hour increments. Travel time will also be billed at this same rate.

With previous agreement had between the Firm and the Client, the Firm may agree to flat fee (in most tax preparation cases), or percentage (where this is permitted), or incentive billing arrangements with a client. Except for the Flat Rates levied with Tax Preparation and Payroll Contracts, or monthly accounting contracts, these arrangements are not the Firm's normal billing practice and should be considered an exception rather than the rule.

The Firm always requires a detailed written retainer agreement whenever these types of billing arrangements are in effect as the Firm does with Monthly Accounting and Payroll based Contracts.

In some cases, where the Firm has spent considerable time and effort developing a special expertise and maintaining that expertise, the time involved may not always reflect the value of the services rendered which may be the case with Income Tax matters.

In such situations, the Firm bills on a project basis which is primarily a minimum flat fee for the work involved.  An example of this might in drafting opinions, tax preparation, and otherwise. The Firm also charges for all separately identifiable costs associated with the services rendered. These costs include: long distance telephone, courier service, postage, outgoing faxes, filing fees, travel costs, translation fees, filing fees, photocopying, the charges of local professionals, etc.

Where the anticipated amount of a disbursement on behalf of a client is sizable, the Firm may, instead, ask the client to pay it in advance or arrange for its payment directly with the provider of the goods or services involved.

Retainer Agreements

Whatever the billing arrangements, or unless otherwise informed by the Firm, a client must have in place a written retainer agreement.

This Retainer will be applicable to all monthly payroll and accounting contracts. Among other things, the retainer agreement defines the scope of the assignment and will reference the policies set forth in this section. Even in those situations where the Rules do not require a written retainer agreement, the Firm frequently prefers a written agreement to avoid unnecessary misunderstandings. 

All separately identifiable costs unless outlined by the Agreement will be the sole responsibility of the Client and payable on receipt of that stated invoice or billing.

Where the client has a long standing relationship with the Firm, to the extent these policies may permit, the Firm may determine that such an agreement is not necessary in view of the course of dealing.

Even if the Firms Policies may not specifically outline the requirement of a retainer agreement, the Firm will always provide one when the client requests for any on-going and continuing monthly or other work or when the Firm, at is discretion, believes one should be in place.  

The Firm's Billing Records

The Firm uses various billing programs and may use TimeSlips, QuickBooks, and otherwise to track and keep events of Time and Billing in all its offices. The Firm's time keepers are required to keep careful track of their time using the firms programs and to submit their time records in a logical and outlined format on a regular basis to the Firm's billing department.

The invoicing and programs keeps track of the date on which the service was rendered, the provider of the service, a description of the service performed, the time it took to perform the service, and the customary rate of the service provider.

Similarly, disbursements are entered into our programs but may show up on a separate invoice to the Client. The Firm's billing records are largely incorporated into the statements it sends it clients. However, whenever there is a question, the Firm is always happy to provide the basic records for the client's review.

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Form and Frequency of the Firm's Statements

Normally, the Firm submits statements on a monthly basis, unless the Firm and the client agree to some other billing frequency. All clients who have not been with the firm for at least a year or unless otherwise shown on an invoice or there is a written arrangement showing otherwise approved by both the Firm and the Client, all billings are due payable on receipt.  

Once the client has been with the Firm for a time as determined by the Firm, the clients billing practices may change at such time. This may depend largely on frequency and time it takes to pay invoices or statements and may also be based on the credit worthiness of the client in question. Currently this Policy reflects all invoices or Statement balances, owing are due with a net-30 time frame.

The format of the statement or invoice is divided into several parts: time charges, disbursements, payments and credits, an aging of any open balances, and, if the client has a retainer account, the status of that account. A negative amount shown on any Statement will indicate a credit to the Clients Account. The client will, or on request, receive a credit memo to that effect showing such information as necessary. The time charges section normally indicates the date on which the service was rendered, the provider of the service, a description of the service performed, the time it took to perform the service, and customary rate of the provider.

The Firm has considerable flexibility in the way it presents this information, and, if a client has a special need, it can usually be accommodated.

The disbursements section similarly lists the date of the transaction, a brief description of it, and the amount. Again, all disbursements, charged back to the Client, may show up on a Separate Invoice and will be due payable on receipt unless there is an agreement stating otherwise. The terms on such invoices or statements will indicate when it must be paid by.

There are separate totals for time charges and for disbursements. Where there are multiple matters, each matter and its charges are separately identified. Normally, in most circumstances, statements are mailed in the early days of the month for the work done and disbursements incurred the prior month.

Payment of the Firm's Statements

Unless otherwise shown on the Statement, in a particular clients case, the Firm's statements are payable on receipt. If there are any questions, the client is of course, free to raise them and withhold payment of a reasonable amount of the statement pending their resolution.

As the Firm bases its rates on the assumption its clients pay their statements promptly on receipt and it does not want to penalize the greater bulk of its clients who follow this practice, if any part of a statement is outstanding for more than 30 days without good reason, the Firm adds a re-billing charge equal to $40.00 to the next bill.

Any such charge is clearly identified as such on the statement. This charge is not to be considered a late fee but merely a re-billing charge to cover necessary time and expenses to resubmit the bill. Any time an amount is more than (thirty) 30-days past due, the Firm has the right to suspend all work on a clients account.

The client will be contacted in writing by mail or email at its last known address at least (seven) 7-days in advance of when this takes place and the reasons indicated therein. This notice will contain the cut off date for any work continuing or otherwise until 100% of the outstanding balance is paid in full. Payments received will be first applied to re-billing charges and then to the balance owing.

The client may make arrangements to satisfy the debt as outlined but at no time will this billing policy not be in effect during such time. If a client makes arrangements and does not follow up on such arrangements on the date that has been arranged, all work, at the Firm's discretion, continuing or otherwise, will be suspended by the Firm until full payment is made.

If this is the case, the Firm may refuse to continue to work with the Client unless a Retainer Agreement is in place as outlined by this Billing Policy. Additionally if it so happens that the Clients payment history is in question, the Firm may require an advanced 50% deposit equal to the estimated charge of any work to be performed divided by two. This may continue until the Firm determines that the Client has come back into acceptable credit standing.

Sometimes, particularly with new clients, or clients with a difficult payment history, the Firm will require an advance retainer that it will bill against. In this case, the Firm will deduct the amount of the statement from the then current balance of the retainer, if any. The Firm then expects the client, within a reasonable time of its receipt of each monthly statement, or after having been informed to do so by the Firm, to restore the retainer account to the agreed upon balance.

Should the relationship with the client terminate for any reason, any unused balance of the retainer account will be promptly refunded less any time or expenses that currently need to be billed against.

Until such time, any such balance may be used without restriction against a client's work. The client however will be informed before any work is completed on their behalf or extraordinary expenses accrue. Extraordinary expenses d0 not include those normal expenses as outlined by this Billing Policy in the form of Copies, Filing Fees and other such and necessary charges.

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Billing Currencies

The usual currencies in which the Firm bills are United States Dollars for its US offices. Occasionally, the Firm may bill in British pounds, Japanese Yen, Canadian Dollars, or otherwise, to mention some of the other currencies in which it may work. Within the United States, if you have informed in writing from the Firm that Payments can normally be in any currency so long as the translated amount, on the date of receipt, substantially reflects the amount of the billing currency which is currently US Dollars, then clients may pay in those currencies.

This will only apply if a client has been, as noted above, been in approved to do so in writing, that they may pay the billing charges in those currencies. If this is not the case, the only acceptable currency for the Firm for US clients is US dollars. In a case where billings are made with other currencies as outlined, if there is a significant unfavorable variance, the foreign currency risk is for the client's account.  Payments may be made by check, subject to collection, or by bank transfer.  The Firm is happy to provide clients with wire transfer instructions, if they prefer this means of payment. The fees associated with any transfer will remain the Clients responsibility.

All returned checks will be levied a fee of $40.00 (check handling charges), above the check amount to cover the Firm's time and issues relating to dealing with such matters. The Firm may suspend any and all services for a clients account immediately without notice if a payment is returned for lack of funds.

If a check is returned, the Firm may take any and all appropriate action that it sees fit to recover the fees for the payment including the Firm's check handling charges. This may include attorney fees billed back to the client and other costs to collect, including the Firm's personnel's time. Any returned check may, but does not have to be re-deposited by the Firm. In all cases returned payments will be brought to the attention of the client who will then be immediately required to make good on the payment that was not cleared.

In so doing the only form of payment, at the discretion of the Firm,  to cover such check or payment will be US currency, or Certified Cashiers Cheque. At the Firm's discretion, no checks for a period of 1 year, or until the firm determines, will be accepted by the Client if payments are returned for lack of funds. Equally in such cases, depending on the Client involved, the Firm may require a Retainer equal to $500.00 in US Currency and the terms outlined by the Retainer section shall be enforced in that case until the Firm determines otherwise.

Value Added and Sales Taxes

At present, there are no sales taxes applicable to bills rendered by the Firm's offices. If a sales tax becomes necessary it will be equal to the amount determined by the proper taxing authority at such time and will remain the responsibility of the Client.

Resolution of Fee Disputes

Many disputes relating to the Firm's fees may be arbitrated pursuant to Arbitration.

If there is any dispute regarding any statement or its payment, the Firm expects the client to work in good faith with the Firm towards its prompt and equitable resolution. So long as this is being done, the Firm will not interrupt any services it is then providing. Should the Firm and the client fail to resolve things in this manner, to the extent not covered by any applicable laws which govern this agreement subject to the Laws of the State of Idaho, County of Ada, City of Boise, Idaho, the dispute shall be resolved by arbitration in the English language before a single arbitrator in the State of Idaho, County of Ada, City of Boise, Idaho, according to the then prevailing Commercial Rules of Arbitration of the American Arbitration Association. 

The Firm reserves the right to suspend or withhold further services, should any fee dispute require arbitration or as properly outlined within this Policy.

Firm Personnel Billing Rates

The billing rates for the Firm's personnel are currently set at $40.00 per hour for most services as provided under this Billing Policy.

These rates are subject to change at any time, solely at the discretion of the firm. For all current clients, if there is a change in Billing Rates, such as an increase due to inflationary measures, that would increase a Clients rates and directly affect them, the Client will be given an advanced notice of at least (three) 3-months  before the Firm bills the client at the new revised rates.

Billing Time Parameter

Unless herein indicated in other sections of this Billing Policy, all billing will be by the hour will be in quarter hour (1/4) increments rounded to the nearest quarter hour.

All jobs, regardless of the time it takes to complete the work will be levied a 1-hour minimum billing with additional time billed in 1/4 hour increments rounded to the nearest 1/4 hour.

i.e. 1: Job takes 1/2 hour to complete.  Client would be billed a one hour minimum charge. 

i.e. 2: Job takes 1 hour and 20 minutes to complete. Client would be billed for 1 hour and 1/4 hour as the 20 minutes would be rounded to the nearest 1/4 hour.

i.e. 3. Job takes 1 hour and 25 minutes to complete. Client would be billed the 1 hour plus 1/2 hour as the 25 minutes would be rounded to the nearest quarter hour.

Unless otherwise stated within this Billing Policy, this section does include work completed outside of Firms Offices where billing time parameters in 1/4 hour increments are concerned.  

Unless specifically indicated hereafter, all per-hour and other billings for the services listed will be subject to this section.

Year End Tax Preparation:       

Unless otherwise indicated by the Firm, billed at a Flat Rate. 

Includes forms and schedules relating to 1040, 1120, 1120S, 1065, all State Tax Forms and Schedules and all other Federal Tax Forms. Includes  all attachments thereto. Call for other forms or schedules.

Advertising Rates:

Current advertising rates are contained as listed under the Directory Listing Request pages of the website. All invoices submitted from Paypal are due on receipt, subject to the firms billing policy, and will contain a charge for the Paypal fees of $5.00 to cover our fees and time in submission of the invoice for any advertising rates assumed. If an advertising charge is not shown on the Directory Listing Request page of this site, please contact us for further information by calling us at 208-343-5147 in Boise, Idaho or by our Contact Page or by Email to Info@bcbsinc.com.

Work completed at a Clients offices or at a place of their own choosing and otherwise:

Per hour rate x 2 including travel time. 3 hour minimum billing for all work completed on Clients behalf not at the Firms Location. Unless otherwise noted, any and all work is involved except training and Tax Preparation or unless pre-approved and at discretion of the firm.

This section is related to all work not completed within the confines of the Firms offices.  This may include IRS work or meetings with  outside agency and others to whom the Client does business or requests and/or requires assistance with.

Delivering Documents for Clients: 

Billed per hour. Travel charge is dependent on how long it takes to either get to or back from the location in addition to the time it takes in dealing with the documents, speaking with those that need the documents, and otherwise.

General Accounting and Bookkeeping:

Billed at the rate of per hour. This includes input of checks, receipts, invoices and otherwise. It does not include financial statement preparation. It includes all work based on data entry. It includes reconciling of accounts and otherwise.

Financial Statement Preparation:

All Financial Statement preparation will be billed at the rate of per hour with a two hour minimum unless otherwise approved by the Firm or within the course of current work.

This will include balance sheets, profit and loss, income statements, and otherwise. Many times under general accounting practices, inputting information into accounting programs to keep track of monthly statement work Does not properly account for what is needed in most cases for Financial Statements. In many cases, completion of the Statements requires adjusting accounts or otherwise in order to properly prepare such statements.

In many cases the client or other sources need to be contacted for information or other documents and records gathered in order to complete such statements.

QuickBooks and Set-up of any other types of Programs:

Set up accounting for use. Includes chart of account and other work to prepare for use. Billed at the rate of per hour.

Training on QuickBooks and Other programs:

For all training completed at Firms Offices, there will be a charge of per hour per person that requires such training. Work done outside of the Firm's offices is subject to the section Work completed at a clients offices or place of their own choosing and otherwise: In the case of multiple personnel or otherwise beyond 2, any and all training at the Firms offices or otherwise, will be billed on a flat-rate basis.

Letters and Correspondence Billed at the rate of per hour.

Incidental Expenses:

Unless otherwise informed on a clients invoice, all incidental expenses will be billed to the Client. Current charges are Letter sized Manila File Folders .25 ea., Copies .15 ea., Green Hanging File Folders .50 ea., CD Roms 1.00 ea., and all other incidentals billed at cost plus 20% markup. 

If we are however, in example, required to maintain a client' files for their business, we will bill for those files and other expenses necessary to properly maintain them for the Client. This may include storage costs for example and all Firm time to properly maintain storage of those records. i.e.: Time to take out and return to storage. 

A client will be informed before extraordinary expenses are levied beyond those outlined herein. Notwithstanding telephone Calls to the Client, from the client or on behalf of the Client as outlined below: Faxes will be billed at per hour. Postage will be billed at the current rate and all envelopes will be billed at the rate of .25 per normal envelope and larger ones billed at $1.00 per envelope.  

If the envelope or incidental expense would be considered to be part of a normal course of work and or if the job is related to the flat rate billing such as with tax return preparation, then that expense will be considered part of the job. At no time will the Firm be responsible for any postage, filing fees, business taxes, or other charges for a client's business.

The firm may require advanced payment for these fees if we expect them to be a problem with latter collection and otherwise. The firm tries to work with all clients; however, the firm is not always able to pay for expenses on behalf of a client to file documents, pay taxes or otherwise, and will usually require the client, when necessary, to pre-pay such expenses.

In pre-paying the expenses by the Firm, without advanced payment from the client, the Firm is providing a service above and beyond what most firms would and we expect to be reimbursed for these incidentals immediately on receipt of notice for them. Failure to make payment at such time may jeopardize all future work.

We may refuse to pay these expenses at our leisure and are not bound or obligated to do so unless they relate to our firms business, or unless they are part of the agreement or contract that we may have entered into with a client.

Telephone Calls to the Client, from the client or on behalf of the Client will be billed at the time it takes for the calls to the nearest 1/4 hour increment and will not be subject to a minimum billing charge:

If a client calls up our offices asking about whether we have done something for them then we will not bill for that call. If a client requests information and otherwise relating to their account then we will bill for that call and the time it takes for us to gather said information.

If we must fax that information or copy that information then we will bill for the time it takes us to fax the document or prepare it for faxing and otherwise as well as the call that generated in the matter for which the Fax will or does relate. Fax time billing will incur a minim billing charge.

If we call a client because they have stated to us that they will have something for us by a certain date, then we will bill the client for the call at our hourly rates as the matter relates to the clients work and not the firms and the call will not be subject to a billing charge to the nearest 1/4 hour increment.

If a person, firm, association, business, organization, agency, or otherwise,  telephones us about a client, or we are required to make calls on behalf of the client, we will bill the client to the nearest 1/4 hour increment for those calls.

If the calls are incidental to the course of work for the client and the billing for that work has been charged at a flat rate we will not bill above that rate unless there is a change in job parameters that we have contracted for at that flat-rate.

In such case, the client will be billed those calls as incidental work performed above and beyond what the flat rate calls for as well as for any and all other matters not considered part of that flat-rate billing charge. Again, there will be no minimum billing charges levied for any calls made or received and they will be billed to the nearest 1/4 hour increment.

All calls will be available for review and documented for a client including date and time of call. 

Translation of Firm Work Product:

Unless otherwise informed in writing, all translation charges will be the responsibility of the client. This will include all costs associated with the translation of documents or interpreter charges.

The firm will bill its time during course of such as appropriate based on the job performed and outlined by this policy per hour or at the rate of the interpretation, whichever is greater. Time charges  will include all time it took to retain such  interpreter including all phone calls and other expenses realized by the firm on behalf of a client.

All monthly contracts not including Payroll Contracts:

All clients must enter into a 1-Year Agreement in order to receive Discounted Accounting Services that will be flat-rate based services that will cover all matters except year-end tax preparation.

Terms are as follows.

There will be a minimum charge per month for this area. This fee will be levied regardless the firm has completed any work for a client during the billed month.  

If the client does not wish to use the Firm to complete its Accounting, the Client will be levied an early cancellation fee equal to the Monthly Minimum rate outlined therein for the months remaining on the contract.

No client, unless otherwise informed, will be a monthly client without such agreement being first entered into. If you have not been informed that this will not apply to you or if you have not yet been informed that this does apply, this section will not apply to the Client; however, this Agreement may be entered into at a later date.

Assimilation of Documents and Otherwise:

In most cases it takes time to assemble projects to ready them. Unless otherwise indicated and or unless a flat-rate has been entered into, the Client will be billed at the Firms hourly rates to the nearest 1/4 hour increment. 

Filing on Behalf of a Client:

If we must file documents on behalf a client then we will bill per hour to do so. This does not include filing of Firm copies or those documents that relate to our firm.

Copy and Assembly of Requested Documents:

Unless otherwise informed, billed at per hour in nearest 1/4 hour increments with minimum billing charge if necessary, for any and all documents requested by clients. Includes requests in person, via the worldwide web and otherwise means.

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Drafts and Correspondence on Behalf of a Client:

All drafts and Correspondence in any form, email, paper, or otherwise, fax, etc., billed at per hour.

Form Preparation, and other Document Preparation Services:

Billed at per hour unless otherwise indicated herein.

Payroll Matters:

Payroll will be billed as follows and may change at anytime depending on prevailing rates.

The firm is competitive in this field and maintains strict policy in relation to its outside competitors in performing this service at times far below what other firms may be charging.

This is because many clients normally also use us to do other work so we can offer this service at greatly reduced rates.

Set-Up company payroll: 1-5 employees one time fee. Call for current rates.

Client responsible for providing us with all relevant payroll documents including INS Form I9 and IRS Form W4, company tax identification numbers and otherwise.

Set-Up company payroll:  6+ Employees.

Add fees per each employee that needs to be setup beyond the first 5.  Flat rate may be discussed. Call for current rates.

Set-Up New Employees  beyond initial set-up

Add set-up Fee per each new employee. Call for current rates.

Calculate and Print Payroll Checks: 

Rate based per check printed. If an employer provides the checks to us for this purpose in the format that we require, there will be no additional charge for the checks. Call for current rates.

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Quarterly, Monthly, Yearly Tax Preparation Matters:

All matters billed at the rate of per hour. Incidentals not included.

Payroll Contracts:

All payroll clients must enter into a 1-Year Payroll Agreement.

Terms are as follows.

There will be a minimum charge each month for this area. This fee will be levied regardless if the Payroll has not been completed for a client in that month.

If the client does not wish to use the Firm to complete its payroll, the Client will be levied an early cancellation fee equal to the Monthly Minimum rate outlined for the months remaining on the contract. No payroll client, unless otherwise informed will be a payroll client without such agreement being first entered into.

If you have not been informed yet that this section will apply to your company, this section will not apply to a Client. Even so, this portion of this Policy may apply to your company at a latter date.

Unless otherwise specified under this Payroll Section, all other rates will be based on those rates contained within this entire Billing Policy and may be based on Accounting related and other type of work. Incidentals not included unless otherwise specified.  

W2, 1096, 1099, 1098, etc. Preparation:

Billed per form completed. Add time per hour for assimilation duties to ready. Call for current rates.

Use of Local Professionals

Sometimes, it is necessary, or desirable, for the Firm to engage local professionals, such as, other accountants, notary, advocates, barristers, and other professionals to handle various aspects of the client's proposed local activities.

This frequently occurs in international transactions or in transactions that involve multiple jurisdictions, even within the same country.

The Firm will work with the client to co-ordinate the activities of these local professionals and keep the client appropriately informed of their activities and the results achieved.

Unless otherwise agreed, these local professionals will look to the client for payment and bill the Company directly for any services rendered. Because of B&D's, Lex, Mundi, TAGLaw memberships and others, discussed elsewhere on this site, the Firm is usually always able to recommend highly competent local professionals with whom the Firm already has an existing relationship with. 

This policy last updated with current rates as of August 21, 2007.

Additions of Advertising Rates Section added on February 20, 2008  by WCB.

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