Matter Budget Burn and Remaining

Excel Formulas › Legal & Billing

All versionsSUMIF

On a fixed-fee or capped matter, you track budget burn — fees incurred against the budget — to avoid blowing the cap. Percent consumed and projected overrun are the early-warning numbers.


Quick formula: percent of the matter budget consumed:
=fees_to_date / matter_budget
Fees incurred over the budget. Above 100% means you have exceeded the cap.

Functions used (tap for the full reference guide):

The example

$32k incurred of a $40k cap.

AB
1ItemValue
2Burn 32k/40k80%
3Remaining→ $8,000

The formula

The formula:

=fees_to_date / matter_budget // fees ÷ budget = % consumed

How it works

How it works:

  1. Total fees to date with SUMIF on the matter, divide by the budget for percent burned.
  2. Remaining = budget − fees to date — the headroom left.
  3. Project the finish: fees_to_date / percent_complete estimates total cost at the current pace.
  4. Flag when burn outpaces progress — 80% spent at 60% done signals an overrun.

Burn vs progress is the real signal. Spending 80% of budget isn’t alarming at 80% complete — it’s alarming at 50% complete. Track fees-burned against work-complete and project the landing: fees_to_date / percent_complete. If that projection exceeds the cap, raise it with the client before the next phase, not after the bill.

Try it: interactive demo

Live demo

Fees to date, budget, % complete.

Burn · Projected

Variations

Remaining budget

Headroom:

=matter_budget - fees_to_date

Projected at completion

At current pace:

=fees_to_date / percent_complete

Over/under flag

Will it bust the cap?:

=IF(fees_to_date/percent_complete>budget, "OVER", "OK")

Pitfalls & errors

Burn vs progress. Percent spent only alarms relative to percent done.

Fees, not hours. Burn a fixed-fee budget in dollars, not raw hours.

Zero progress. Projecting with 0% complete gives #DIV/0! — guard it.

Practice workbook

📊
Download the free Matter Budget Burn and Remaining practice workbook
A budget-burn sheet with the remaining, projected, and flag variants, plus 4 challenges with answers. No sign-up required.

Frequently asked questions

How do I calculate matter budget burn in Excel?
Divide fees to date by the budget: =fees_to_date / matter_budget. 32k of 40k is 80% burned.
How do I project the final cost?
Divide fees by percent complete: =fees_to_date / percent_complete estimates total cost at the current pace.
When should I worry about an overrun?
When burn outpaces progress — 80% spent at 60% done projects over the cap. Flag it with an IF.

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Related formulas: Budget vs actual variance · Scope creep hours · Write-down / write-off

Function references: SUMIF