Abstract: Time tracking methods and systems are disclosed. In some embodiments, a method for tracking a subject's use of time includes recording, at timed intervals, time tracking data indicative of a work effort being accessed by the subject. The time tracking data, along with link data associating one or more accounts with corresponding work efforts, is analyzed to attribute a portion of the subject's time to an account. A report is generated in which the portion of the subject's time is attributed to the account. The subject may be, for example, a computer system user. The work efforts may each include, for example, a file, a folder, or a Universal Resource Locator. The link data may be created on a computer system using a drag-and-drop function. Computer systems are described including instructions for carrying out time tracking methods.