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Has anyone implemented work-in-process (work-in-progress) billing in Jira?

Jira seems to be very clumsy when trying to bill work-in-process.  At the moment, we're cloning cards that are still in sprint/development/QA boards when we want to bill work-in-process and moving the original card into a 'billing' board.

It seems to me that it would make a lot more sense to be able to tag individual work logs as billable/non-billable and also as billed/unbilled.  This way we would no longer have to mess with cloned cards that are missing comments history.

If anyone has any suggestions, they would be most welcome.

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