The [log-on billing system]...was provided by CS as a means of tracking the hours used by each machine on each client project. CS administers a billing system that charges a fixed hourly charge to the client. This amount is shown as an expense similar to copies, travel, etc. on the draft client bill If paid by the client, this represents revenue to the Group that may offset the "rental" costs. The charging scheme does not distinguish between hours spent staring at a WordPerfect document and hours of "number crunching" a huge data file in SAS [a sophis-ticated statistical program].