Win or lose, the last thing you want to do after a long trial is more work on the case. But contrary to how you may feel, it’s not over yet. The winning team still gets their victory parade which, in civil litigation, means their costs. This process takes time and preparation and is subject to strict (and quick) time limitations. So after the toasts and some well-deserved sleep, get those deadlines calendared, invoices collected and the cost memorandum prepared because protecting your client’s interests does not end with the judgment. The items of costs available to the prevailing party and the primary counterpoints to make (or anticipate) in a motion to tax costs are part of the cost memorandum process.

Prevailing Party

The prevailing party is ordinarily entitled to costs as a matter of right. A "prevailing party" can be someone who received a net monetary recovery (after adjustments); a defendant that received judgment — be it through verdict, summary judgment, nonsuit or directed verdict — in its favor; or a defendant who was dismissed from an action. If the prevailing party-requirements are met, the court generally has no discretion on whether to award costs. Costs are imposed against the nonprevailing party only, not its attorneys.

Cost Memorandum