A year or two ago an accountant prepared some spreadsheets for a case which divided assets but also extrapolated the income those assets would earn so we could very easily next address the maintenance issue by comparing the income from assets to the spouse's budget. I was surprised to see that the CPA had imprinted the spreadsheets with the copyright symbol, date and firm name. Leave it to our neighbor to the north, Marcia Oddi of Indiana Law Blog to keep us up-to-date with what lawyers are doing. Check out her post, Is It OK for Lawyers to Copy Complaints?" And what about copyrighting briefs?