Yes. I include a reasonable amount of context switching time. Also, say I am trying to sleep and I am thinking about a client's problem; I will include that tim

Yes. I include a reasonable amount of context switching time. Also, say I am trying to sleep and I am thinking about a client's problem; I will include that time too, but only if significant. I prorate the time if it is only partially productive. As for having two clients at once, if the time spent on both clients and their emails is about the same, then there is no need to stop the timer for small emails. It all sort of blends together. Overmanagement of time is a waste of time. Overall, the way I see it is that time working for a client needs to be counted, but it is not that important to distinguish how much time is spent on each specific task. The bottom line is what matters.