How do you report working hours?

Question

Work organization

Small outsourcing company. I started a conversation with my boss about how to record working hours in a time tracker.
My point is: any study of other people's code, part of the time reading documentation on specific things, prototyping and implementation are all hours of work and should be paid for by clients.
His point of view is to take into account only the time devoted directly to writing code.
Is it right? We're kind of like developers, not typists. Constant searches and "sticking" into the code that is associated with the work is an integral part of the work, why shouldn't it be taken into account?

Answer 1

Of course it must be taken into account. There would be no order - this time would go to something else.