In my experience only incompetent managers ask you to account for your hours for anything other than hourly billed client work.<p>The best projects I&#x27;ve worked on had:<p>* A manager who was technically literate.<p>* The tasks were documented and specified clearly.<p>* The project plan was prepared by a knowledgeable planner and thus realistic.<p>* Our weekly progress meeting focused on addressing the delay causing stumbling blocks.<p>My days as an employee are over.  As a consultant, I bill for the completion of specific deliverables. I simply decline business from potential clients who demand an hourly rate.  I just can&#x27;t be bothered doing time-sheets and justifying why something took more time than planned.  Occasionally I do underestimate the amount of effort a deliverable requires.  That&#x27;s the cost of doing business on my terms.