[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.