The purpose of cost-shifting here is to reimburse defendants for expenses they would not have incurred but for the plaintiff’s last-minute cancellation of her deposition.  Yet, defendants’ counsel has billed for all of the time spent preparing for the deposition,including review of discovery materials and transcripts of a prior deposition.  Much of this preparation will be useful whenever the plaintiff’s deposition is taken.  On the other hand, cancellation of the deposition means that defendants’ counsel will have to repeat some of their preparation in advance of a rescheduled deposition.  Therefore, the defendants shall be compensated for thirty percent of the time counsel devoted to deposition preparation. Furthermore, some entries have nothing to do with the deposition ... no reimbursement is appropriate for such tasks.