(a)     Applications for Compensation.  Applications for interim or final compensation of professionals shall be accompanied by detailed billing statements itemizing all services provided, the time spent on each service, the charge for the service, the identity and hourly rate of each service provider, all costs for which reimbursement is sought, and all taxes passed on to the debtor or estate.  Applications shall list the total amounts of fees, costs, and taxes previously requested, awarded, or paid.

(b)     Electronic Reporting to the United States trustee.  Unless the court orders otherwise, any professional or other entity seeking fees, compensation, or reimbursement of expenses exceeding $25,000 shall submit time and expense detail electronically to the United States trustee, in a format compatible with the United States trustee’s software.  The submissions shall comply with the United States trustee fee guidelines.  This requirement is not applicable to final fee applications that exceed $25,000 due only to previously approved interim fee applications.

(c)     Payment From the Estate.  Professional fees will be allowed and paid from the estate in all chapters only after court approval.