Under the FRCivP 58(e), a judgment is final and appealable when entered, even though the district court retains jurisdiction to rule on a motion to tax costs or award attorney fees, unless the district court orders that the judgment is not final until the motion is ruled upon. A notice of appeal filed within 30 days of entry of the order on the motion to tax costs or award attorney fees will perfect an appeal from that order, but not from the earlier judgment, if it was entered more than 30 days before. Nor may a motion to tax costs or for attorney fees be treated as a Rule 59 motion for reconsideration so as to delay the time for filing a notice of appeal from the judgment.