Could someone explain why a partner would rather an associate cap or deduce the hours billed than to write it off himself?

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They get penalized in their compensation for write offs depending on the firm

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Exactly so they’d rather the associates take the hit because associates won’t get great bonuses and may be in jeopardy of job loss if they have too few hours billed. It’s highly dishonest, and any firm that catches a partner doing that instead of doing a write off should discipline that partner. I’m a partner.

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I was always taught not to as an associate and to let the partner take care of it.

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Eh, some partners just constantly try to pressure associates to cut time because they have bad clients and/or underbid everything. Or because they are not good at managing projects or giving reasonable assignments that can be completed in a reasonable amount of time. Those are the partners who tend to explicitly ask people to write off time; it’s not just one associate so it affects them a lot. No need to blame this on the associate without other evidence

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