A Bill of Costs (AO 133) is a statement of the costs incurred by a party in litigation, typically filed with the court after the conclusion of the case. It is generally prepared by the attorney for the prevailing party, and typically includes the costs of filing fees, service fees, deposition costs, expert witness fees, transcript costs, and other costs associated with the case. It is a form provided by the Administrative Office of the United States Courts (AO), and is applicable to both civil and criminal cases. There are two main types of Bill of Costs (AO 133): Form A (for civil cases) and Form B (for criminal cases).