[cbsmith]

It depends on the nature of the contract. Certainly that is the norm, partly because the IRS tends to like it that way; but I've seen contracts that explicitly paid for dedicated managers, included IT costs and office space, and even ones that covered liability (usually when your a subcontractor and the contractor with the MSA requires liability insurance so they can sue you if things go sideways).

[iancmceachern]

Me too. I tend to hide that stuff in my overhead so that my proposals and clean. I just bill my time, materials straight through. No more complicated than that.

Then I handle it all on the backend, you just need to make sure you are bidding enough time to get it all done. The client doesn't usually want more granularity, then they feel obliged to review it. Just get the work done, charge them what you agreed to charge them, and be jovial as you do it.

[cbsmith]

> The client doesn't usually want more granularity, then they feel obliged to review it.

It really doesn't make sense for them to review it anyway. As a general rule in the consulting business, if you don't pay for it with expenses or in the rate, you'll pay for it in the billable hours. A successful consultant will necessarily make sure all their costs are covered, with room for profit... and you want the consultants you hire to be successful.