UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF ALASKA

The trustee's accountant, Russell Minkemann, filed a Fifth Quarterly Application For Allowance And Payment Of Accountant's Fees And Expenses on February 20, 1997 (Docket Entry 2842). The application seeks approval of fees and costs for the three month period between November 1, 1996, and January 31, 1997, of:

Fees	$87,307.50
Costs	492.48
Total	$87,799.98

There were no objections.

The application is broken down into nine categories. Each is supported by an exhibit to the application. The court concentrated on the largest item entitled "Preference Analysis," which is supported by Exhibit D. Mr. Minkemann is requesting $57,458.50 in fees for this work. In Exhibit D, 166.1 hours (77.5 + 88.6 hours) were incurred in what might be the clerical inputting of data, summarized as follows:

Minkemann & Associates - Preference Analysis - 1/31/97
Date	Tasks Identified as Input	Hrs @ $155	Hrs @ $135	Fees
		Staff #9	Staff #46	for Input
11/04/96	Enter check clearing date		3.40	459.00
11/13/96	Input 3/95 checks	6.50		1,007.50
4 ABR 526
11/14/96	Input 3/95 checks	5.10		790.50
11/15/96	Input 4/95 checks	4.00		620.00
11/16/96	Input 4/95 checks	5.50		852.50
11/26/96	Enter check details		6.00	810.00
11/27/96	Finalize check detail entering		4.50	607.50
11/30/96	Input 4/95 checks	6.80		1,054.00
12/02/96	Input missing checks	4.60		713.00
12/05/96	Begin listing 4/95 wire transfers		3.00	405.00
12/06/96	List 4/95 wire transfers		1.50	202.50
12/06/96	List 5/95 wire transfers		4.00	540.00
12/09/96	List 6/95 wire transfers		4.00	540.00
12/10/96	List 7/95 wire transfers		4.00	540.00
12/11/96	List 8/95 wire transfers		4.00	540.00
12/12/96	List 9/95 wire transfers		4.00	540.00
12/13/96	List 10/95 wire transfers		4.00	540.00
12/19/96	Input data on spreadsheets		7.00	945.00
12/20/96	Input data on spreadsheets		6.20	837.00
12/23/96	Input data on spreadsheets		7.00	945.00
12/23/96	Input 1/95 wire transfers	2.00		310.00
12/24/96	Input data on spreadsheets		2.00	270.00
12/24/96	Input 2/95 wire transfers	4.00		620.00
12/26/96	Input data on spreadsheets		4.00	540.00
12/26/96	Input 2/95 wire transfers	2.00		310.00
4 ABR 527
12/27/96	Input data on spreadsheets		7.00	945.00
12/27/96	Input 2/95 wire transfers	7.00		1,085.00
12/30/96	Input data on spreadsheets		7.00	945.00
12/30/96	Input 2/95 bank transfers	4.00		620.00
12/31/96	Input data on spreadsheets		6.00	810.00
12/31/96	Input 2/95 bank transfers	4.00		620.00
01/02/97	Input 2/95 wire transfers	6.50		1,007.50
01/04/97	Edit/Input wire transfers	8.00		1,240.00
01/11/97	Input wire transfers	7.50		1,162.50
	TOTAL HOURS/FEES	77.50	88.60	23,973.50

Whether or not this represents work of clerical nature is impossible to tell. The court has no way of assessing it since the description of activities is insufficient to make a judgment. Those items totaling       4 ABR 528  166.1 hours represent $23,973.50 of the Preference Analysis section of the fee application, or a little over 41% of the $57,458.50 claimed for this work. The blended rate for this work is $142.71 per hour.

It is possible that this work could have been done by clerical personnel in Mr. Minkemann's office as opposed to the more highly paid accounting professionals. If so, the fee should be reduced to reflect this. Compare, In re Ginji Corp, 117 BR 983, 993-94 (Bankr D Nev 1990) (relating to attorney fees, but equally applicable to accountants); 11 USC § 330(a)(3).

By supplemental declaration, Mr. Minkemann should show why the work was not performed by the clerical staff. There is very possibly a good explanation, but the court must hear it before allowing the balance of the fees. In the meantime, the court will allow $40 per hour for the 166.1 hours identified, or $6,644 instead of $23,973.50. This will result in a reduction of the allowance by $17,329.50. Therefore,

IT IS ORDERED that,

1. ALLOWED ACCOUNTING FEES AND COSTS- The accounting fees on the Fifth Quarterly Application are allowed in the amount of $69,978 (i.e., $87,307.50, minus $17,329.50), and costs in the amount of $492.48 are allowed, for a total of $70,470.48.

2. DECLARATION- To have the court reconsider the $17,329.50 which was not allowed, Mr. Minkemann must file a declaration explaining why the 166.1 hours identified are not of a clerical nature, but required the work of a more highly paid accounting professional. With the declaration, Mr. Minkemann should lodge a proposed order for the allowance of $17,329.50 balance, and the court will consider its allowance. If the court should determine that the amount should not be allowed, it will offer Mr. Minkemann the opportunity for a hearing.

DATED: May 7, 1997

HERBERT A. ROSS
U.S. Bankruptcy Judge