Should I set Client Hours to zero for non-billable entries?

No. It is not necessary for you to set the Client Hours to zero for the time entries that you have marked as non-billable as they are not being billed to the client in any case. In fact, the Client Hours field can help you track how much revenue you are potentially losing due to the non-billable status of the entries. It gives you an idea how much you could earn if the time was billable. So it is recommended to leave the client hours as they are. Check out these articles for more:

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