The Am Law 100 Methodology: How We Make the List
From equity partners to profits per lawyer, this is how we define every element of our law firm financial reporting—and how we do it.
April 20, 2021 at 09:30 AM
4 minute read
Legal Services
The Am Law 100 is reported by ALM publications throughout the United States, including The American Lawyer, the Connecticut Law Tribune, the Daily Business Review (Miami), the Daily Report (Atlanta), The Legal Intelligencer (Philadelphia), The National Law Journal/Legal Times, the New Jersey Law Journal, The New York Law Journal, The Recorder (San Francisco) and Texas Lawyer. Most law firms provide their financials voluntarily for this report. Some choose not to cooperate, so we make estimates based on our reporting. All data is investigated by our reporters.
If we discover we made an error in reporting a previous year's financials, we correct the numbers and base the percentage changes in future years on restated numbers.
What data are you leveraging to sell strategy internally? Get the Am Law 100 data exclusively with Legal Compass. |
Definitions
GROSS REVENUE is fee income from legal work and revenue from ancillary businesses that generate profits shared by the firm's partners.
NET INCOME is total compensation to equity partners.
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