Joint-administrators Bryan Jackson, Trevor Birch and James Stephen were appointed to the club on 19 June.
The insolvency practitioners say they have dedicated a total of 716.95 hours to the troubled Edinburgh club, which amounts to £189,499.75.
The details of their involvement with Hearts are outlined on a creditors report under note 11, Joint Administrators’ Remuneration,
It reads: “In respect of this Administration, in this case we propose that our remuneration be determined by reference to our time costs.
“Attached at Appendix F is a schedule that summarises the time that has been spent in dealing with this Administration up to 19 July 2013.
“This shows a total of 716.95 hours at an average charge out rate of £264.31 totalling £189,499.75 + VAT, together with disbursements of £3,005.17.
“We will therefore seek approval from the creditors to authorise a fee of £189,499.75 + VAT with disbursements of £3,005.17 for the period to 19 July 2013.
“However, it is not our intention to draw a fee until this has been agreed with the secured creditor (i.e. the administrators of ABUB).”