How We Report Firm Financials: The Am Law 200, a ranking of the 200 highest-grossing law firms in the United States, is reported by ALM business of law journalists and researchers. The first portion of the list, The Am Law 100, was published on Law.com in April. The Second Hundred consists of firms ranked 101-200 by their gross revenue.

Most law firms provide their financials voluntarily for this report. Some choose not to cooperate, so we make estimates based on our reporting. But all data is investigated by our reporters.