Lol, I remember being in a billable environment and making so much shit up. Reading emails? Billed to project Y. Bathroom break? Billed to project X. Politely listening to my boss gab? Billed to project Z.

Now that I manage my own team I let them abuse the Other time entry. I only expect 70-80% billable anyways, which lines up with studies on productivity. Anybody expecting 100% productivity is an idiot and anybody reporting 100% productivity is a liar.