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style='width:100.0%;padding:0cm 0cm 0cm 0cm; height:75.0pt' background="bg3_1.gif"> <p class=MsoNormal align=center style='text-align:center'><a name=NTOP></a><strong><span style='font-size:18.0pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:white'>C</span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:white'>ASE</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><strong><span style='font-size:18.0pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:white'>E</span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:white'>XAMPLES</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2;height:25.0pt'> <td width="100%" colspan=10 valign=top style='width:100.0%;padding:0cm 0cm 0cm 0cm; height:25.0pt' background="bg3_4.gif"> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'><a href="#BONCC"><span style='font-size:13.5pt;font-family:"Arial Narrow"; color:white'>B</span><span style='font-size:12.0pt;font-family:"Arial Narrow"; color:white'>REACH </span><span style='font-size:13.5pt;font-family:"Arial Narrow"; color:white'>O</span><span style='font-size:12.0pt;font-family:"Arial Narrow"; color:white'>F </span><span style='font-size:13.5pt;font-family:"Arial Narrow"; color:white'>N</span><span style='font-size:12.0pt;font-family:"Arial Narrow"; color:white'>ON</span><span style='font-size:13.5pt;font-family:"Arial Narrow"; color:white'>-C</span><span style='font-size:12.0pt;font-family:"Arial Narrow"; color:white'>OMPETITION </span><span style='font-size:13.5pt;font-family: "Arial Narrow";color:white'>C</span><span style='font-size:12.0pt;font-family: "Arial Narrow";color:white'>OVENANT</span></a> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;height:25.0pt'> <td width="100%" colspan=10 valign=top style='width:100.0%;padding:0cm 0cm 0cm 0cm; height:25.0pt' background="bg3_2.gif"> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'><a href="#MAT"><span style='font-size:13.5pt;font-family:"Arial Narrow"; color:white'>M</span><span style='font-size:12.0pt;font-family:"Arial Narrow"; color:white'>ATRIMONIAL</span></a> </span></strong><span style='mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:4;height:25.0pt'> <td width="100%" colspan=10 valign=top style='width:100.0%;padding:0cm 0cm 0cm 0cm; height:25.0pt' background="bg3_3.gif"> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'><a href="#PINJ"><span style='font-size:13.5pt;font-family:"Arial Narrow"; color:white'>P</span><span style='font-size:12.0pt;font-family:"Arial Narrow"; color:white'>ERSONAL </span><span style='font-size:13.5pt;font-family:"Arial Narrow"; color:white'>I</span><span style='font-size:12.0pt;font-family:"Arial Narrow"; color:white'>NJURY</span></a> </span></strong><span style='mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:5;height:25.0pt'> <td colspan=12 valign=bottom style='padding:0cm 0cm 0cm 0cm;height:25.0pt'></td> </tr> <tr style='mso-yfti-irow:6'> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td colspan=12 style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><strong><span style='font-size:18.0pt;font-family:"Arial Narrow"; mso-fareast-font-family:"Times New Roman";color:#004322'>C</span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>ASE</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><strong><span style='font-size:18.0pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>E</span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>XAMPLES</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:7;height:4.0pt'> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:4.0pt' background=backgnd.gif> <p class=MsoNormal style='mso-line-height-alt:4.0pt'><span style='mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"'><img border=0 width=3 height=3 id="_x0000_i1031" src="Desktop/MAIN%20DRIVE:Users:forensicca:Desktop:backgnd.gif"><o:p></o:p></span></p> </td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:4.0pt'></td> </tr> <tr style='mso-yfti-irow:8;height:10.0pt'> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:10.0pt'></td> </tr> <tr style='mso-yfti-irow:9'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm'></td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><a name=BONCC></a><strong><span style='font-size:13.5pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>B</span></strong><strong><span style='font-size:12.0pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>REACH</span></strong><strong><span style='font-family:Times; mso-fareast-font-family:"Times New Roman"'> </span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>O</span></strong><strong><span style='font-size:12.0pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>F</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>N</span></strong><strong><span style='font-size:12.0pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>ON</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>-C</span></strong><strong><span style='font-size:12.0pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>OMPETITION</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><strong><span style='font-size:13.5pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>C</span></strong><strong><span style='font-size:12.0pt;font-family:"Arial Narrow";mso-fareast-font-family: "Times New Roman";color:#004322'>OVENANT</span></strong><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td rowspan=2 valign=top style='padding:0cm 0cm 0cm 0cm'> <p><strong><span style='font-family:Times'>Background</span></strong><br> Sellout sold her shares in <span class=SpellE>Oldco</span> to her partner and proceeded to form a company called <span class=SpellE>Newco</span> in competition with her former partner. It was her understanding that she was legally entitled to compete against her former partners based upon their revised shareholders agreement. Unfortunately, the lawyer who prepared the revised shareholders agreement had omitted the non-competition section from the agreement. The sale was to have closed based upon the terms of the shareholder agreement. The purchaser refused to close without a non-competition covenant. The case went to court and Buyout was obliged to close the purchase without the non-competition covenant. Several years later the court of appeal overturned the decision of the lower court and ruled that the former non-competition covenant had to be reinstated into the shareholders agreement for the purpose of the sale. <br> <br> The question now became, what were Buyout s <span class=SpellE>losses</span>. Buyout claimed that the economic losses it suffered were the gross profit that Sellout earned on all of its sales less any additional variable costs, such as sales commissions. <br> <br> <strong><span style='font-family:Times'>Issues</span></strong><br> Before the loss could be calculated, the following issues had to be addressed: </p> <ol start=1 type=1> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt'><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"'>Where were the customers of <span class=SpellE>Newco</span> located as the non-competition covenant only dealt with certain <span class=GramE>provinces.</span> <o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt'><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"'>Was <span class=SpellE>Oldco</span> capable of producing each of the products that <span class=SpellE>Newco</span> <span class=GramE>sold.</span> <o:p></o:p></span></li> </ol> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;margin-left:36.0pt;mso-yfti-tbllook: 1184;mso-padding-alt:0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=5 style='width:5.0pt;padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"'>- Did <span class=SpellE>Oldco</span> have access to the technology to produce some of the newer &quot;high-tech&quot; products that <span class=SpellE>Newco</span> was <span class=GramE>producing.</span><br> - Did <span class=SpellE>Oldco</span> have the physical capacity to produce the &quot;extreme-length columns&quot; that <span class=SpellE>Newco</span> was now <span class=GramE>producing.</span><br> - Did <span class=SpellE>Oldco</span> have the production capacity to produce the products when they were <span class=GramE>required.</span> <o:p></o:p></span></p> </td> </tr> </table> <ol start=3 type=1> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt'><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"'>If <span class=SpellE>Newco</span> had not entered the marketplace when it did, would any of the four new competitors have entered the marketplace <span class=GramE>earlier.</span> <o:p></o:p></span></li> </ol> <p class=MsoNormal><strong><span style='font-family:Times;mso-fareast-font-family: "Times New Roman"'>Findings</span></strong><span style='mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"'><br> Significant sales of <span class=SpellE>Newco</span> were to customers in provinces that were not subject to the non-competition covenant.<br> <span class=SpellE>Newco</span> had proprietary technology that was not available to <span class=SpellE>Oldco</span>, and therefore <span class=SpellE>Oldco</span> was not capable of producing the high-tech products.<br> The physical size of the <span class=SpellE>Oldco</span> plant did not allow for the production of virtually all of the extreme-length columns that <span class=SpellE>Newco</span> sold. <span class=SpellE>Oldco</span> was unable to expand the size of its plant due to various constraints of its existing facilities. <br> The rate of gross profit of <span class=SpellE>Newco</span> was greater than that of <span class=SpellE>Oldco</span> as its plant and equipment were efficient.<br> In some of the months in which the relevant products would have to have been manufactured by <span class=SpellE>Oldco</span> to meet the needs of <span class=SpellE>Newco s</span> <span class=SpellE>customers</span>, <span class=SpellE>Oldco</span> did not have the production capacity to do so. (Columns are produced to exact specifications and cannot be inventoried.) <br> <span class=SpellE>Oldco</span> would have incurred <span class=GramE>overtime <span class=SpellE>labour</span></span> costs in various months when it did have production capacity.<br> <br> The above issues were dealt with through an analysis of the sales invoices of both companies during the relevant periods.<br> <br> The issue relating to the earlier entry of the additional competitors was not dealt with as the case settled. Had the case proceeded, interviews would have to have taken place with each of the competitors in order to assess the likelihood of any of them entering the marketplace earlier than they actually did.<br> <br> <strong><span style='font-family:Times'>Conclusions</span></strong><br> The vast majority of the sales of <span class=SpellE>Newco</span> would not have been able to <span class=GramE>have been</span> produced by <span class=SpellE>Oldco</span>.<br> <br> The profit margin of <span class=SpellE>Oldco</span> was lower than that of <span class=SpellE>Newco</span> due to inefficiencies in its operations as well as the overtime costs that it would have incurred to produce various orders.<br> <br> The settlement relating to lost profits was for approximately 20% of the amount claimed.<o:p></o:p></span></p> </td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:10'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm'></td> <td valign=bottom style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:12.0pt'><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'><a href="#NTOP">Return To Top Of Page</a> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:11'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm'></td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><a name=MAT></a><strong><span style='font-size:13.5pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>M</span></strong><strong><span style='font-size:12.0pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>ATRIMONIAL:</span></strong><strong><span style='font-family: Times;mso-fareast-font-family:"Times New Roman"'> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td rowspan=2 valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><strong><span style='font-family:Times;mso-fareast-font-family: "Times New Roman"'>Background</span></strong><span style='mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"'><br> Husband s <span class=SpellE>estranged</span> spouse filed her financial statement for matrimonial purposes, and was asking him to make a sizeable equalization payment to her.<br> <br> The wife and her sisters controlled many real estate development companies. At the time of the marriage the husband had modest assets while his wife had significant assets. <br> <br> At the time of the separation the husband had a holding company, which had a small interest in each of the companies in which his wife had an interest.<br> <br> The wife was claiming that due to the decline in the real estate market, she had a decrease in her net worth during the marriage.<br> <br> While the above scenario was plausible, an in-depth investigation was required in order to determine its veracity.<br> <br> <strong><span style='font-family:Times'>Analysis</span></strong><br> The analysis involved the examination of <span class=GramE>various</span> of the underlying documents to the financial statements of a multitude of companies over a ten-year period of time. The examination also included a review of the minute books of each company.<br> <br> <strong><span style='font-family:Times'>Findings</span></strong><br> Based upon the analysis of the minute books of each of the companies, it was found that the alleged reason for some minutes not being in the minute books was that they were simply not prepared was incredulous.<br> <br> The financial analysis identified suspect transactions where properties were transferred and/or sold to <span class=GramE>supposed</span> &quot;arm s length&quot; parties at less than fair market value. <br> <br> Interestingly, there appeared to be some questionable dealings with a major lender of the real estate group. Although this area did not impact on the net worth issues, it seemed to touch a &quot;nerve&quot; that presumably assisted in the <span class=SpellE>otherside</span> finally agreeing to settle the case.<br> <br> <strong><span style='font-family:Times'>Conclusion</span></strong><br> Instead of writing a very large <span class=SpellE>cheque</span>, the husband deposited one. <o:p></o:p></span></p> </td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:12'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm'></td> <td valign=bottom style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:12.0pt'><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'><a href="#NTOP">Return To Top Of Page</a> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:13'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm'></td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><a name=PINJ></a><strong><span style='font-size:13.5pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>P</span></strong><strong><span style='font-size:12.0pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>ERSONAL </span></strong><strong><span style='font-size:13.5pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>I</span></strong><strong><span style='font-size:12.0pt; font-family:"Arial Narrow";mso-fareast-font-family:"Times New Roman"; color:#004322'>NJURY</span></strong><strong><span style='font-family:Times; mso-fareast-font-family:"Times New Roman"'> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td rowspan=2 valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><strong><span style='font-family:Times;mso-fareast-font-family: "Times New Roman"'>Background</span></strong><span style='mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"'><br> An aluminum products contractor was injured in an automobile accident and claimed that he lost <span class=GramE>income</span> as he could not work as hard after the accident as he had prior to it.<br> <br> His customers were builders of new homes and he supplied and installed, aluminum -siding, <span class=SpellE>eavestroughs</span>, downspouts, soffits and fascia.<br> <br> The contractor s <span class=SpellE>sales</span> revenue had declined significantly after the accident. It should be noted that the demand and construction of new homes had been increasing throughout the time period under review, therefore the claim appeared reasonable on its surface.<br> <br> <strong><span style='font-family:Times'>Analysis</span></strong><br> The relevant information from the sales invoices of the business for the three years prior to as well as the two years subsequent to the accident were entered into a computerized database.<br> <br> <strong><span style='font-family:Times'>Findings</span></strong><br> The contractor had four main customers with the largest accounting for more than 75% of his business.<br> <br> The number of homes that he worked on annually, actually increased after the accident.<br> <br> It was recommended to counsel that the various sub-divisions be visited as we theorized that the amount of aluminum-siding must have decreased substantial on a per house basis and perhaps his largest client was building all brick homes after the accident as opposed to homes with aluminum-siding. If this was correct, the contractor would only be supplying and installing the <span class=SpellE>eavestroughs</span>, downspouts, soffits and fascia and naturally his revenue per house would be less.<br> <br> <strong><span style='font-family:Times'>Conclusion</span></strong><br> As suspected, the contractor s <span class=SpellE>major</span> client had changed the design of its homes to that of all brick and this was the actual reason for the decrease in the business of the contractor and not the alleged injuries from the accident.<br> <br> The settlement relating to lost profits was substantially less than what had been claimed.<o:p></o:p></span></p> </td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:14'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm'></td> <td valign=bottom style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:12.0pt'><strong><span style='font-family:Times;mso-fareast-font-family:"Times New Roman"'><a href="#NTOP">Return To Top Of Page</a> </span></strong><span style='mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> <td style='padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:15;mso-yfti-lastrow:yes;height:150.0pt'> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> <td style='padding:0cm 0cm 0cm 0cm;height:150.0pt'></td> </tr> </table> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"; 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