IN RE AQP LIQUIDATING, INC. (Bankr.N.D.Ill. 3-2-2011)

EUGENE WEDOFF, Bankruptcy Judge

TOTAL FEES REQUESTED: $72,060.75 TOTAL COSTS REQUESTED: $2,557.73 TOTAL FEES REDUCED: $00.00 TOTAL COSTS REDUCED: $362.69 TOTAL FEES ALLOWED: $72,060.75 TOTAL COSTS ALLOWED: $2,195.04 TOTAL FEES AND COSTS ALLOWED: $74,255.79 The attached time and expense entries have been underlined to reflect disallowance in whole or in part. The basis for each disallowance is reflected by numerical notations that appear on the left of each underlined entry. The numerical notations correspond to the enumerated paragraphs below.

The Court denies reimbursement for fees or expenses that are overhead costs. Expenses which are overhead are not compensable because they are built into the hourly rate. See In re Wildman, 72 B.R. 700, 731 (Bankr. N.D. Ill. 1987). Overhead, for bankruptcy purposes, includes "all continuous administrative or general costs or expenses incident to the operation of the firm which cannot be attributed to a particular client or cost." In re Convent Guardian Corp., 103 B.R. 937, 939-40 (Bankr. N.D. Ill. 1989) (quoting In re Thacker, 48 B.R. 161,164 (Bankr. N.D. Ill. 1985)).

Dated: March 2, 2011

Certified Copy Fee 8.00 Court Reporter Charge 61.00 Filing Fee 255.00 In-City Transportation 58.00 Pacer Charges 284.71 Photocopy Expense 1,295.89 Postage Expense 169.77 Special Messenger Service 6.50 UPS 30.27 Westlaw Research 362.69 TOTAL DISBURSEMENTS 2,557.73