What is the purpose of the fee sheet in OpenEMR

To everything there is a purpose:

A view of the fee sheet in 4.2 version of OpenEMR

The fee sheet was developed out of paper form that doctors use to use to record what was done while the patent was in the office. The general practitioner, as well as the specialist, used the fee sheet also called a superbill to mark and make notes on what services were being provided to the patient. This sheet was given to the billing personnel to fill out the HCFA form. 

If you look in the lower left-hand corner of the image below, you will see that the superbill print out is still available in the program. It has not been removed. Back when we started with the system at version 3.0, it was a common practice to print out the superbill with the patient information on it. It would be given to the doctor to markup as was done in the days of paper only. But this practice over time has evolved to a completely paperless process.

Now all of these steps are done through the electronic fee sheet/superbill. Doctors can now take their tablets, smartphone or laptops in with them to see the patient and markup the electronic fee sheet. Now, this does require a bit of skill to see the patient and fill out this form at the same time. Some doctors have gone to using an MA in the room with them to fill out the fee sheet while they focus on the patient care. This way the billing gets done throughout the course of the day in real time. Cutting down on the amount of paperwork that has to be done at the end of the day or end of the week.  
Pic: