What is included in allowable costs?

Allowable taxable costs generally include filing fees, service fees, deposition transcripts, and necessary copying; local rules and statutes determine eligibility and caps.

When must I file the memorandum?

Deadlines depend on local court rules; many courts expect filing shortly after judgment—confirm timing with the court clerk to avoid waiver of claims.

Can the memorandum be signed electronically?

Electronic signatures are legally valid under the ESIGN Act (15 U.S.C. ch. 96) and UETA where adopted, but check local court rules for any filing-specific exceptions.

How do I serve the memorandum on opposing counsel?

Serve according to local civil procedure—commonly by mail, electronic service where permitted, or hand delivery—and file proof of service with the court.

What if the other side objects?

Opposing parties may file objections or motions to tax costs; be prepared with organized receipts, declarations, and statutory citations to support each claimed item.

How long should I keep the records?

Retain memoranda and supporting records for at least the active litigation period plus 3–7 years; federal and industry rules (IRC §6501(a), 45 CFR §164.530(j)) set minimums.

Electronic Signature
Templates
Other
California Memorandum of Costs

California Memorandum of Costs

This template is fully customizable. Edit the text, fill out the fields, and send it for signature. Give it a try!

What the California Memorandum of Costs Is and when it’s used

The California Memorandum of Costs is a court form used to itemize and request recovery of taxable costs after a judgment or dismissal in civil litigation. It lists categories such as filing fees, service fees, deposition and transcript costs, copying and exhibit preparation, and other allowable out-of-pocket expenses. The document accompanies supporting receipts, invoices, and declarations and is submitted to the clerk and opposing parties for review. Courts use the memorandum to determine which costs are taxable under applicable statutes and local rules before entry of a formal costs order.

Why accurate completion matters

A complete, properly supported Memorandum of Costs preserves a party’s right to recover allowable expenses and speeds judicial review by reducing disputes over amounts and eligibility.

Who typically prepares and relies on this form

These roles commonly prepare, review, or respond to a Memorandum of Costs.

Plaintiffs’ counsel preparing itemized taxable costs for post-judgment recovery or compromise.
Defense counsel reviewing claimed costs and preparing objections or motions to tax costs.
Paralegals and litigation support staff assembling receipts, invoices, and service proofs for attachment.

Coordination among attorneys, clerks, and support staff reduces the risk of late claims or omitted receipts.

Step-by-step: completing the Memorandum of Costs

Follow this ordered checklist to collect details, compute totals, and assemble attachments before filing with the court and serving opposing counsel.

01

Gather receipts: Collect invoices, service proofs, and deposition bills for each claimed item.
02

Itemize entries: List each cost category clearly with dates, vendors, and amounts.
03

Compute totals: Add subtotals per category and a grand total for taxable costs.
04

File and serve: Submit to the clerk and serve all parties per local rule requirements.

Core elements to include in a professional Memorandum of Costs

A standards-based memorandum groups costs by statutory categories, attaches supporting proof, and provides a clear certification of accuracy for court review.

Case Information

Complete caption, court name, case number, and judgment date so clerks can associate the memorandum with the correct file and docket.

Itemized Categories

Separate line items such as filing fees, service fees, deposition charges, copying costs, and specialized fees with dates and vendor names for each entry.

Supporting Evidence

Attach receipts, paid invoices, delivery confirmations, and deposition invoices so the court can verify the amounts claimed.

Legal Basis

Reference the statutory or rule authority for taxable costs when applicable, helping the court assess recoverability quickly.

Computation

Show subtotals and a grand total, and note any reductions, agreed amounts, or offsets to prevent arithmetic or reconciliation disputes.

Certification

Include a signed declaration attesting to the accuracy of the claims and the signer’s authority to request recovery of costs.

Security and compliance considerations for digital copies

Encryption: TLS 1.2/1.3; AES-256 at rest

Audit Trail: Timestamps, IP addresses, action logs

Regulatory Compliance: ESIGN and UETA adherence

HIPAA Support: BAA available where required

21 CFR Part 11: Controls for FDA-regulated records

Certifications: SOC 2 Type II, ISO 27001

Common preparation pitfalls to avoid

Omitting supporting invoices or redacting amounts can cause the court to disallow or reduce claimed costs and trigger requests for additional proof.
Using inconsistent party names or case numbers on attachments leads to clerk processing delays and possible rejection of the memorandum.
Failing to compute subtotals and a reconciled grand total increases review time and gives the opposing side grounds to dispute arithmetic or categorization.
Serving the memorandum incorrectly or missing local service rules results in untimely filings and potential waiver of cost recovery rights.

Consequences of incorrect or late submissions

Disallowed Costs: Court may deny recovery

Reduced Award: Partial taxation of items

Motion Practice: Opposing objections increase litigation time

Clerk Rejection: Filing returned for defects

Waiver Risk: Untimely service can forfeit claim

Increased Fees: Additional attorney costs defending claim

How filing and service typically proceed

A clear submission workflow reduces rejection risk and speeds judicial disposition.

Prepare package: Assemble memorandum and receipts
File with clerk: Submit original and required copies
Serve parties: Provide proof of service to all counsel
Court review: Judge or clerk rules on taxable items

Digital workflow settings for online completion

Configure your document workflow to collect signatures, attach receipts, and track service using standard settings.

Field	Configuration
Signature Field	Require signer name and signature
Attachment Field	Allow PDF or image uploads
Date Field	Use MM/DD/YYYY format
Audit Options	Enable timestamps and email logs

Platform features to support electronic completion and filing

Choose a platform that supports PDF, DOCX, audit trails, and common integrations to streamline assembly and service.

File Formats: PDF, DOCX, and TIFF
Integrations: Salesforce, NetSuite, Microsoft 365
Authentication: Email, SMS code, or SSO

Use integrations and audit features to create a defensible evidence trail when filing or responding to challenges about claimed costs.

Typical timing and service considerations

Deadlines vary by jurisdiction and local rules; confirm with the issuing court clerk before filing.

Filing Window:

Typically within 15 days after judgment; check local rule

Service Requirement:

Serve all parties per local civil procedure rules

Response Period:

Opposing party often has 15 days to file objections

Court Hearing:

Court may set a hearing on cost objections

Clerk Processing:

Allow additional days for clerk review and docketing

eSignature vendor comparison for completing and serving the Memorandum of Costs

Practical cost and capability comparison for common eSignature providers. Pricing reflects published starting tiers; features may vary by plan and billing cycle.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial	Varies by vendor	Varies by vendor	Varies by vendor	Varies by vendor
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No

Frequently asked questions about the California Memorandum of Costs

Answers to common concerns about preparation, filing, electronic signatures, and retention for Memoranda of Costs.

Need help? Contact support

What is included in allowable costs?
Allowable taxable costs generally include filing fees, service fees, deposition transcripts, and necessary copying; local rules and statutes determine eligibility and caps.
When must I file the memorandum?
Deadlines depend on local court rules; many courts expect filing shortly after judgment—confirm timing with the court clerk to avoid waiver of claims.
Can the memorandum be signed electronically?
Electronic signatures are legally valid under the ESIGN Act (15 U.S.C. ch. 96) and UETA where adopted, but check local court rules for any filing-specific exceptions.
How do I serve the memorandum on opposing counsel?
Serve according to local civil procedure—commonly by mail, electronic service where permitted, or hand delivery—and file proof of service with the court.
What if the other side objects?
Opposing parties may file objections or motions to tax costs; be prepared with organized receipts, declarations, and statutory citations to support each claimed item.
How long should I keep the records?
Retain memoranda and supporting records for at least the active litigation period plus 3–7 years; federal and industry rules (IRC §6501(a), 45 CFR §164.530(j)) set minimums.

Explore Templates

Oklahoma Family Law Forms Louisiana Petition for Possession Power of Attorney Form Alabama Probate Forms Package Postnuptial Property Agreement California Premarital Agreement Package

be ready to get more

Join over 28 million airSlate SignNow users

Sign Now