Many solos and small firms charge their clients "nonrefundable" fees, intending to take an advance fee that can be used immediately to pay bills. In Pennsylvania, lawyers have termed these fees "nonrefundable," and, have placed these funds directly into their operating accounts. In early May, the American Bar Association issued Formal Ethics Opinion 505, in which it opined that a fee is never "nonrefundable" and that a fee paid in advance of the provision of services can never be placed into a lawyer's operating account. The opinion's synopsis states: