I multiply the length of the transcription by 5 i.e. if they dictate for 3 minutes - they are charged for 15. That is taking into account the additional time spent. I find it averages out - some you look up a lot of things, have problems etc / some you don't. Formatting initially is a necessary evil. Hopefully you will be able to save these and use them again - for repeat customers. -- I am interested in different ways of how people are getting paid virtually... also - watch out for those tests.