The Reconstruction Tax
The Reconstruction Tax is the cost of proving decisions after execution has already occurred.
It surfaces when the firm is asked to explain who approved a change, when it was approved, and under what authority—during billing review, reporting, audits, or disputes.
Billing entries, approvals, document changes, access actions, and system handoffs execute every day without a complete lineage of who acted, what triggered the action, and under what authority it occurred.