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Case studies

Anonymized as to party, specific as to method and number. Every one states the assignment, the analytical approach, what the other side argued, and how it came out.

Forensic accounting

A missing-funds allegation closed on the association’s own records

The outgoing board president said roughly $75,000 was unaccounted for. Nearly four years of assessments and cash balances said otherwise, and that is what the report said.

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Fee audit

A review that reported the variance in both directions

The engagement was to find overbilling. The review found questionable time entries — and also that the firm had billed below the rates its own engagement letter allowed.

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Present value

Two scenarios carried through to two totals

The vocational expert gave two post-injury work-life expectancies, not one. Reducing them to a single damages figure would have thrown away the most honest thing about the estimate.

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Damages

A mitigation range the arbitrators could choose from

The mitigation question was not whether she found work. It was that the work she found ended for the same reason the first job did.

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Valuation

A claim reduced to the part a document could support

The claim was for the value of contracts a patent-licensing business said it could no longer close. Only some of them had reached a point where a value could be tested against anything.

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Data analysis

The exposure range known before the mediation, not after

183,429 shifts, one dataset, and an exposure figure that moved by a factor of fifty-four depending on which meal-period threshold applied. The data did not decide the case. It showed precisely what the case turned on.

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Forensic accounting

A funding gap the company records could not close

The books balanced in the sense that every entry carried a number. They did not balance in the sense that the company could have paid for what it spent.

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Rebuttal

Exposure understood in time to shape the mediation

The opposing report was arithmetically sound. The number was large because of one unexamined assumption about how long the loss would continue — and that assumption was where the whole figure lived.

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Employment & wage-and-hour

Scope set by the data, before the motion

Certification did not turn on the legal theory. It turned on whether the timekeeping data could produce a class-wide number without individualised inquiry — an empirical question, answerable before anyone moved.

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Wildfire & mass disaster

A method that held per claimant and at scale

Hundreds of destroyed and interrupted businesses, one model that had to hold per claimant and at scale — with much of the evidence burned along with the premises.

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