- Consultation calls
- Contract prep
- Thinking up & writing proposals
- Travel costs (milage, parking, even time to get from point A to point B!)
- Mailing, faxing, copying fees
- "It's perfect! Just one more thing.."
- PayPal fees (or other fees you incur when a client pays your invoice)
- Time spent answering "little" emails and "brief" phone calls
- Sales tax, if your state is charging you for it
- The time you spend having those brilliant ideas while on the toilet