Case: 11-1924Document: 95 Page: 1 05/16/2012 611099 295 11-1924 To be Argued by: D. B. KARRON FOR THE SECOND CIRCUIT Docket No. 11-1924 UNITED STATES OF AMERICA, Plaintiff-Appellee, —v.— DANIEL B. KARRON, Defendant-Appellant. ON APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK APPENDIX VOLUME TEN FOR THE DEFENDANT-APPELLANT DANIEL B. KARRON pro se 348 East Fulton Street Long Beach, New York 11561 (516) 515- 1474
[email protected] Case: 11-1924 Document: 95 Page: 2 KA-2721 05/16/2012 611099 295 KARRON APPENDIX VOLUME 10 PAGES KA-2721 to KA-2955 KA-2721 KA-2721 KA-2721 Case: 11-1924 Document: 95 Page: 3 05/16/2012 611099 295 Karron Appendix Table of Contents VOLUME 1……………………………………. (KA 1 through 313) 75K Amortization Schedule (with references into This Appendix)…………..KA-1 15 § 278n. Advanced Technology Program …….…………………………….KA-5 DECLARATION OF ERIC A. EISEN. ESQ. IN RE OPPOSITIO TO PLAINTIFFS MOTION FOR SUMMARY JUDGMENT…………..……..KA-204 15 CFR Subtitle A (1–1–01 Edition) §14—UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NONPROFIT, AND COMMERCIAL ORGANIZATIONS Subpart A—General …………………………………………………………………………….KA-38 GX1, ATP Proposal Preparation Kit (Kit)…‖all the necessary guidelines for developing an ATP proposal during fiscal year‖ 2001 ………………………………………………………………………………KA-66 GX2, GENERAL TERMS AND CONDITIONS ADVANCED TECHNOLOGY PROGRAM August 2001 ………………………………………………………………………………KA-142 DEPARTMENT OF COMMERCE FINANCIAL ASSISTANCE STANDARD TERMS AND CONDITIONS October 2001 ………………………………………………………………………………KA-161 GX3, DEPARTMENT OF COMMERCE FINANCIAL ASSISTANCE STANDARD TERMS AND CONDITIONS October 1998 ………………………………………………………………………………KA-185 GX23, FORM CD-451, U.S. DoC AMENDMENT TO FINANCIAL ASSISTANCE AWARD Amendment #3………………………………….KA-204 GX110, OIG Auditor Spreadsheet by Payee Between 10/11/2002 and 6/30/2003 (second year, 37 pages)……………………………………….. KA-208 C Case: 11-1924 Document: 95 Page: 4 05/16/2012 611099 295 GX110, OIG Auditor Spreadsheet by Payee Between 10/1/2001 and 10/10/2002 (first year, 44 pages) KA-245 Browning Letter to CASI November 5, 2007 regarding disposition of un-liquidated project funds…………………………………………………..KA-290 Excluded Parties List lookup……………………………………………..KA-291 Letter F.R.C.P. 16 (a) (1) (G), May 16, 2008 Admission of expert testimony of Certified Public Accountants 1) Joan Hayes and 2) Belinda Riley……KA-292 Hazel Belinda Riley Expert Resume……………………………………..KA-296 Karron Taxes, IRS Form 1040 for 2001, 2002, redacted, as prepared by Hayes (2002 W-2 by Hayes, 1090 by Solomon) …………………………………KA-299 Karron Taxes IRS Form 1040 for 2001, …………………………………KA-299 Karron Taxes IRS Form 1040 for 2002 …………………………………KA-304 VOLUME 2…………………………… (KA-314 through 610) Wang, A. J. Key Concepts in Evaluating Outcomes of ATP Funding of Medical Technologies................................................................................................ KA-314 PATTERSON COURT CRIMINAL TRIAL TRANSCRIPT KA-319 VOLUME 3 ……………………………(KA-611 through 910) PATTERSON COURT CRIMINAL TRIAL TRANSCRIPT (all Volume 3) VOLUME 4 ………………………..(KA – 911 through 1210) PATTERSON COURT CRIMINAL TRIAL TRANSCRIPT (all Volume 4) VOLUME 5…………………….. (KA-1211 through 1511) PATTERSON COURT CRIMINAL TRIAL TRANSCRIPT (all Volume 5) D Case: 11-1924 Document: 95 Page: 5 05/16/2012 611099 295 VOLUME 6 ………………………....(KA-1512 through 1809) GX22 Amendment #2…………………………………………………….KA-1718 15 CFR Subtitle A (1–1–01 Edition) § 24.30……………………...…….KA-1735 DX FFF-1 (Year 1 Checks to Karron)..……………………….…...…....KA-1737 DX FFF-1 (Payroll Journal Entry for 75K Advance……………….….KA-1752 DX P-6.(Year 1 Payroll Checks)…………………………………….......KA-1753 GX-50 (Hayes Audit Report)………………………………………….…KA-1754 GX-50 (Rent Checks ―found‖)(Cf DBK Taxes)………………………...KA-1764 GX-60 (Flash Audit Report, July 2003)………………………………...KA-1771 GX-61 (Draft audit Report, March 2004) ……………………………..KA-1777 UB04 (Medicaid Reimbursement Form FCA Warning) …………….. KA-1808 VOLUME 7 …………………….....(KA-1810 through 2108) DECLARATION OF DUNLEVY, Continued DUNLEVY ―E1‖ Co-Funding BAC301 BAC400 …………………... KA-1968 BANK RECONCILATIONS………………………………………... KA-2089 VOLUME 8 …………………………(KA-2109 through 2407) DECLARATION OF DUNLEVY, Continued CASI ENTITIES General Leger 10/1/01 – 12/31/03 Income and Expense Accounts CAC VOLUME 9 ………………………..(KA-2408 through 2720) E Case: 11-1924 Document: 95 Page: 6 05/16/2012 611099 295 DECLARATION OF DUNLEVY, Continued DUNLEVY ―F‖ …G/L Balance Sheets CAC 101 to CAC 178 ..……….KA-2510 CASI ENTITIES G/L 10/1/01 -12/31/03 Balance Sheet Accounts ……KA-2501 DUNLEVY ―G‖ …G/L Income & Expenses…………………………… KA-2589 CASI ENTITIES General Ledger 10/01/01 - 12/31/03 Income & Expense Accounts CAC 191 to CAC 321……………………KA-2590 VOLUME 10………………………. (KA-2721 through 2955) DECLARATION OF DUNLEVY ………………………………………. KA-2721 Amex, Mastercard, and Payroll Accounting Analysis CAC-322 to 426…KA2721 AMEX Detail From October 1. 2001through December 31, 2003……….KA-2722 Stock Certificates HABAC 555 …………………………………………...KA-2883 DBK Mastercard Statements DXZZZ-1…………………………………..KA-2893 DBK Mastercard Analysis DXZZZ-1……………………………………..KA-2912 DBK Letter to CASI Staff Re AWARD Conditions ..……………………KA-2916 KICKOFF MEETING AGENDA LETTER..………….………………….KA-2917 FELDMAN ACCOUNTING CERTIFICATION LETTER……………... KA-2919 BROWNING LETTER……………………………………………………KA-2920 KARRON SALARY ADVANCE AND RENT BAR GRAPH………...…KA-2921 KARRON PAYROLL LOANS RENT FRINGE PIE GRAPH.....….........KA-2922 SECOND YEAR PAYROLL TAX LIENS…………………………….…KA-2923 DECLARATION OF KARRON IN OPPOSITION …………………...…KA-2924 F Case: 11-1924 Document: 95 Page: 7 05/16/2012 611099 295 KARRON EXHIBITS VOLUME 1 CONTENTS………………………...KA-2929 KARRON EXHIBITS VOLUME 2 CONTENTS ……………………..…KA-2932 EXHIBITS VOLUME 3 LAW, STATUTES, RULES, REPORTS ……...KA-2939 It‘s The Law…Vol 6, November 3, 1995…………………………………KA-2942 It‘s The Law Vol 16, May 19, 2004………………………………..…….KA-2945 Buchwald Court Order May 5, 2011…………………………………......KA-2948 Karron Letter to Buchwald Court April 17, 2011…………………….….KA-2952 DX-P1…(Payroll Check 1)…………………….……………..…………...KA-2956 DX-P2…(―Payroll Check 2)………………..…..………………….………KA-2957 DX-P3…(―Payroll Check 3)………………..…..……………………….…KA-2958 DX-P4…(―Payroll Check 4)………………..…..……………………….…KA-2959 DX-P5…(―Payroll Check 5)………………..…..……………………….…KA-2960 DX-P6…(―Payroll Check 6)…………………………………………….…KA-2961 Baker, JS (2010) THE USE OF SENTENCING FINDINGS AS A COLLATERAL ESTOPPEL WEAPON IN SUBSEQUENT CIVIL LITIGATION Notre Dame Law Review vol. 85:2 (February, 2010 issue 2), at 713 ……………………………………………………………………………..KA-2962 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995)……………………………………………………………………….KA-2994 G Case: 11-1924 Document: 95 Page: 8 05/16/2012 611099 295 Index ―30 Day Float Rule‖ ............................................................................................ 14 ―The 75K Advance‖............................................................................ 1, 6, 9, 14, 15 ―The Claim‖...................................................................... 1, 2, 3, 4, 6, 7, 10, 14, 15 bona fide ................................................................................................. 1, 2, 6, 7, 9 Buchwald Court ................................................................ 2, 3, 4, 6, 7, 8, 11, 15, 18 Patterson Court ............................................................ 3, 4, 6, 7, 8, 9, 13, 14, 15, 16 same transaction..................................................................................................... 4 severability ............................................................................................................ 4 H Case 1:08-cv-10223-NRB 32-19 Filed 08/23/10611099 Page 1 of295 39 Case: 11-1924 Document:Document 95 Page: 9 05/16/2012 KA-2722 Pw.~ COON"r lit. T A Gener.1 Gener.1 General Genera1 4 Adjusting General Ledger Ledger Ledger Ledger Ledger S Journal Ledger Account Account Account Account Account Entry Detail 1908 2100 6300 6350 Excel 6 6500 321 Beginn;,. Ending I , I 343 CAC 322 CAC 8 CAC 344 CAC 351 FQE 12/31/01 6 CAC 351 CAC 356 FQE 03/31/02 7 356 CAC 362 362 CAC 368 373 American Express FPE 12/31/03 Mastercard FPE 12/31/03 11 INC Payroll Analysis 12 INC Payroll Analysis 9 By CI." General 15 22 0 10 13 INC 14 INC Payroll Analysis FQE 06/30/02 Payroll Analysis FPE 08/30/02 7 CAC CAC 6 CAC 368 CAC IS 15 16 LLC Payroll Analysis FQE 09/30/02 7 CAC 373 CAC 379 17 LLC Payroll Analysis FQE 12/31/02 9 CAC 379 CAC 387 18 LLC LtC Payroll Analysis FQE 03/31/03 4 11 CAC 387 CAC 397 19 LLC !2.jLLC Payroll Analysis FQE 06/30/03 4 9 CAC' 397 CAC 405 LLC 20 !LLC Payroll Analysis FQE 09/30/03 6 CAC 405 CAC 410 21 LtC !!.jLLC Payroll Analysis FQE 12/31/03 6 CAC 410 CAC 415 23 Hayes Errors FPE 12/31/03 1 CAC 416 CAC 416 24 Hayes Errors 07/06/02 1 CAC 417 CAC 417 25 Hayes Errors 08/03/02 1 CAC 418 CAC 418 26 Hayes Errors 09/03/02 1 CAC 419 CAC 419 27 Hayes Errors 12/29/02 1 CAC 420 CAC 420 28 Hayes Errors 12/31/02 1 CAC 421 CAC 421 29 Hayes Errors 12/31/02 1 CAC 422 CAC 422 22 30 I Hayes Errors 01/10/03 1 CAC 423 I CAC' 423 424 31 Hayes Errors 03/31/03 1 CAC 424 CAC 32 Hayes Errors 09/28/02 1 CAC 425 CAC 425 33 Hayes Errors 12/31/03 1 CAC 426 CAC 426 34 35 3S 36 Amex, Mastercard and Payroll Accounting Analysis Profit and Loss loss Oct 01 through Dec Vee 2003 xis< Sheet! 5heell KA-2722 'N1)~ CPZ'C"j22 -1-0 CAe " z.r. KA-2722 KA-2722 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-19 10 KA-2723 A 1 2 3 4 5 6 7 8 9 I I C B .. E American Express Detail From October 1. 2001 1'through through December 31, 2003 f---- F G t ~- 1,000.001 1.000.001 ITotal 5000 5000''AE-Accounllng AE-Accounling AE·American Alrtine. 15003 .' AE·Amarican A1r1inas 100.00 5004 5004 .' AE·Amar1can Wasl AE·Amartcan Weal 316.00 31600 -. ,-. ' - !I 5006 • AE-Jalblua AE-Jelblue 500ll 566.50 2,407.48 2,407.46 T olal 5002 Tolal 6002 • AE·Alrfare AE·Alrfara ,5007 15007'• AE·Aulo AE-Aulo Rtf 22 '2'2 .- 5008 5006 AE·AJrporl Panting 5008 •.. AE·A!rporl .. 3.00 300 5009 5009 • AE-Gentral Parking 5OOlI. 50.00 :5010 i5010 AE-Edlaon Parking ... 5010· AE-Edlson 68.00 6600 5011 AE-Gaa 5011 . AE-Gae 5007 AE·Aulo - Other 5007 .' AE-Aulo Othar ._.. 221.59 i 4.00 .- I AE-Booka 5123 AE-Books 25 26 27 32 33 ]I 34 ..- 5124' AE·Amazon 34.89 34.69 5125 5125· AE-Bamae AE-Bam... & Noble 15125' Nobla 5126 5128, AE-Bordal'1l AE·Bordel'1l Booka 15128' Books 18.401 18.40! i 48.66: 48.66 5128' AE-IEEE Booka Booke ITolal 5123· AE·Booka AE·Booke ! 533.51 53351 iI 5138 5138, Subacrtpllona 5138' AE·Dues AE-Dues and Subecr1plJone 5139 5139· AE·Finance AE-Financa Charge 5137, 5137· AE·Oomaln AE·Domain Nama ! 95.001 95.00! 95.00 2,015.73 2.015.73 2.015.73 12.40, 5143 ' AE-ADOBE.Com 15143' ,5145 15145 5145 • AE·BlkBox AE.BlkBox 15145. 1,014.43 1.014.4311 1,370.16, 1,370. 16 1 93552, 935521 5148 •'AE-GFDT.Eleclronlca AE-GFOT.Eleclronlce 36 37 38 39 5157 5157, AE·Dalavieion AE·Oalaviaion 5157· 5158 AE-Digital River 5158' AE-olgllal Rivar 180.82 180.62 5159 AE-Dymo Corp. 5159· AE-l)ymo 309.55 47 ~ 4s 48 49 ~ r SO 50 51 _ ...... c--52 53 54 ~ 5161 •'AE·Eleclrical AE·Eleclrical Supply 5163 •' AE-Gannin Intematlonal Inlamallonal 350.17 1i 5165 AE-GL Video 5165' AE-Gl 335.00 5166 .'5166 5166 • AE-Grainger AE-Graingar 5168' AE·IBM Direct Direcl 5169 5169· AE-J&R Sound 5170 AE-Kips Bay Hardware 5170· AE-Klpa 5171 AE-Lumbartand 5171 • AE-Lumber1and 5173 AE.Projector Peo"le 15173 . AE-Projeclor . 10,587.49 10,567.49 5161 15168 1516B 1 285.63 28563 :5163 5163 ... 84.45 1,525.24 24353 46.98 46.96 I 9.90 199_00 199.00 1 5174 5174 - AE-Rackll AE·R.cklt Technology 5174· 1,366.00, 1.366.00, I :5178, AE-5ub Zero TechnOlogy :5178' Technology 89.35 I 5178 AE·Wacom Technology 5178' AE-Wacom 171.29 ,5180 5140 1i ~ 5180' AE·Wlnzlp 29.00 5140, AE·Hardware· Other 5140· =fit =m 57 5191 5191 •'AE-Homa AE-Home Depot Depol 58 15192 5192 AE-Homefront Hardware 5192 .' AE-Homefronl _ .... _ ~~-- I _" 21.252.93 ... 2,961.41 .' - 346.77 Total 5140, 5140· AE·Hardwara AE·Hardware 5189 . AE·Hotel AE·Hol.1 ..... - 1,686.35 5176 5189 5169 2.961.41 ~~-. ~ ~ ~ . 15190 !5190·- AE-Installation AE-Installalion CASI Various Excel 05 31 08.xlsAMEX KA-2723 12.40 . 5155 • AE-Golumbia Home 5166 I- ~--~- 86.30 5141 AE·30.FX Cool 6141 . AE·3D.FX 5141 1,5141 5143 1!5143 5148 ----'1 --J.. ,5140' AE-Hardware AE-Hardwara 5155 ~ ... ~ 1! ! 35 _. ~ 1-- 41 .. ~ 42 .... 635.46 £35.46 11 5137 =* 28 29 30 31 !1 5124 5128 !.... 346.59 34659 T olal 5007 . AE-Aulo Tolal 23 24 4 1,00000, 1,404.96 i 5005 .' AE·Expadla AE·Expedla 16006 15005 500B 5006 15 16 17 18 19 20 21 r---..... t3!. ,--...... 46 -:ffi I - 5002 . AE-Alrfar. AE·Airfara 5003 14 143 !43 ... 1 15001 i5OO1 . AE-JIII Feldman Faldman CPA 5001 !! 4it ,44 44 ! 45 J I H 5000 '. AE-Accounllng 10 11 12 13 ! 0 05/16/2012 Filed 08/23/10 611099 Page 2 of 295 39 i! 30.72 I 3,16507 3.16507 7/11/201010:29 AM KA-2723 KA-2723 I;II:!!_ _ _ _ m-'~ Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-19 11 KA-2724 0 C B A A 1 2 3 I! 59 5193 5193' AE-Jenaen AE-Janaen Toola ;5190 15190 ;5190 • AE-lnatallaUon AE-lnetalla!lon •- Other 15190 1 ~ 63 -- ... _ ~ __.. _-_ 1,161.01 576.21 Total 5190' AE-lnatallation AE-lnetallation 4,933.01 ' 1 I 5201 5201 • AE·Amtrak AE-Amlrak 57.00 '5203 5203 •' AE-Expedla 356.24 000, 0001 5200 .• AE-Intemet AE-lntem.t •- Other 1 413,24 AE-lntamet Total 5200 . AE-lntemet i '5210 15210· AE·Meala '5210· AE-MeaAe 1 15220. i 5220 - AE-<lfflce 5221 1 1 5222 _M_ AE-Bruce Batter Better 5221 . AE·Bruce 1 LIvi~ Livi~ 5222 •' AE.coffee AE-Coffea Diatributing Distributing 129,75 ~ 5223 • AE·Eckerd AE-Eck.rd 15.19 AE-Label Unlv ..... i,5224 5224 . AE.L.bal Unlve...e 35.40 5525 5225 .• AE-Man1ott AE-Man1011 Gift Shop 5226 5226 •' AE-<lfflce o.pot i5.?,27 15.?27 5228 AE.f>eat1 Paint 5228 .• AE-I"e&<1 77 78 79 80 81 82 83 84 85 86 87 :5229 15229 5229 • AE·Redio AE-Radio Shack 5230 5230' AE·RltaAld AE·RlteAid 5231 15231' '5231' AE-5taplea AE-5tapl... 5227 • AE-<lfflca AE-<lfflce M•• Ma. 5220 . AE-<lffloe AE-<lfflee •- Other .. ~ 524,55 5224 75 76 5.069.72 5,069,72 5.069,72 5223 5220 ... ~ 6,00 4,426.26 28.20 47.93 596.22 1 6.26 626 1,029.35' 1,029.35 1 i 1 1,108,04 1 lSi 7.953. 7.953.15' Total 5220· AE-<lfflce 5250 . AE·Paypal 15250 '5250 ... ~ ~ 5200 .• AE·lntemet AE-Int.m.t 63 ! 20.441 20441 20.44 5260 • AE-I"hone AE.f>hone 5261 5251·AE-lOT 5261·AE-IOT 128.20 128,20 ,5263 15263 AE-Slerra WyreleH Wyrel.H 5263 • AE-5lerre 104,74 5264 1 5265 f -.. ~ r-" 89 90 91 92 93 94 9S 96 97 98 99 100 101 ... through December 31, 2003 1 60 72 73 74 J I !, From October 1, 2001 4 t--... f - - ... * H G F 1 ~ '5 66 67 68 69 70 71 I E American Express Detail 05/16/2012 Filed 08/23/10 611099 Page 3 of 295 39 5266 5256 5260 i 5264 • AE·Skytel AE-Skytel 50.18 5265' 5265· AE-5print 39,81 5266 .• AE·Telephone AE·Telephone 315.52 315,52 5260 • AE·Phone AE-Phone •- Other 127.00 Totai 5260 • AE-I"hone AE.f>hona Talai .. 1I - 765.45 I 15270 AE·Poalag. 5270 .• AE·Poalage 5275 5275 • AE-IJSPS i 1 Total 5270 • AE-I"oalage AE.f>""tage 1,251.13 t"-..._ _.. ... 1,251.13 ._M_______. . -.. .- ---~---. 5280 5280 .• AE-Repal... AE-Repal ... 5290 :5290 1 AE-Seminar 5290 • AE·Samlnar 46,16 5292 . AE-51AM Math Society 1I 500.00 50000 ... _ - _ . 5299 • AE·Soltware AE-Soltware 5300 • AE.Buy Up TIme 799.49 AE-Coda Company 5301 .• AE.coda 177.451 5302 • AE-Diglati AE-Iliglati River Soft 207.93 102 103 5303 • AE·Eacceleratlon AE·Eacceleration 36.00, 36.001 5306 • AE-GaUnfo.Com AE-GeUnfo.Com 5308 55.58 104 lOS 105 106 107 108 109 110 5307· AE-Il1a AE-ll1e Inc. CASI Various Excel 05 31 08.xlsAMEX ... . . _ - _ . . . - 1-----. t----- 500.00 Total 5290 • AE-5eminar AE-5aminer Talai i _-_. 46.16 5308 . AE-Jaac Software 5309 • AE.Kennedy AE-Kennedy Softwere Software 5310· AE·McAfaa AE·McAf.. 427.91 19,00 19.00 5.95 5311' AE-MYNAI.Com 71,38 1,563.44 7/11/201010:29 AM I ; 1 1 1 Ii 72.69 L5312 • AE-Qulokbooka AE-Qulekbooka 15312 15313 • AE·Regnow AE-Regnow 1 73.86 73.66 1 20f4 Cite 3:z.3 KA-2724 KA-2724 KA-2724 qjli!ll •_ _1II'r'" )"ilI'_ _ _ _ _ _I_ 1II'r"" Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-19 12 05/16/2012 Filed 08/23/10 611099 Page 4 of 295 39 KA-2725 A B C D 1 I F E H G J I ,American iAmerican Express Detail 2 IL 3 44 5 111 112 113 114 1 I From October 1, 2001 I through December 31, 31, 2003 2003 I 1 1 ~ 116 116 5314' AE·Regaoft AE-Regloft 97.89 5315 • AE·Rhino 5315· AE-Rhino 62.91 5316 • AE-Roxio 195.85 195.65 5317· AE-Runtlme AE-Runllme 159.00 5318· AE·Softwara AE-Software for Science Scl.nc. 256.00 i 5320 AE·VI.loneer 5320·• AE·Vlelonaar 426.00 5299 • AE-Sortware AE-Software -• Other 566.79 5136.79 I 5.913656 5.9136.56 5351· AE·Time AE-Tima Mollon Motion Tools 104.55 5352 . Microsoft 245.00: 245.00! 349.55 TOlal 5350' AE-Tech Total AE·Tech 53to • AE-Tool. 53to· AE·Toole 5361 .• AE·Mlcro AE-Mtcro Mark ...... rug 129 ~ .. i 5362' AE·Tecra Tool. Toole 130 131 131 132 133 134 1134 Tolal 53to .• AE·Toola Total AE-Toole S 139.95' 247.30: ! 387.25 ... 5371 .• AE·Lulluage AE-Luggage carta carte 5372· AE·M.trocard AE-Metrcx::ard Limouaina 5373' AE·Taxi AE-T""I and Llmouoine iI 14.00 14.00' 120.00: 120.00 385.89 365.69 1,678.55 5374· AE-Train 5374' 136 137 138 139 140 5369 . AE·Travel. Other 66.59' 136.59 2,285.03 Tolal 5369 . AE-Tr..,.1 Total AE·Travel 141 Arnex Exp..,.e. Expen.a. 60,687.69 60,687.69 Chec:k. 10 Arne. Chec:ke to Arnex (61,140.34) (61,140.34) , BalanceSh_ BalancaShaet 358.40 358.40 Unfound om....once Difference •- Arnex (94.25) (94.25)1 : Check Date 142 143 144 145 146 147 1148 149 1 1 150 151 152 153 53 154 54 ,55 155 ! 2200,1 2200 1"00 2200 2200 2200 2200 2200 2200 2200 1119101 1119/01 CD 1110 Green iCASIINC299&65 !CAS I INC 2996-65 CheCk Ame. Amex 11118101 11/16101 CD 1121 'Green CASI INC 299lXl5 2996-65 'Check i Amex :Amex 11118101 11/16101 CD 1122 Green CASI INC 2996-65 ICh.ok 'Check Ame. Amex 11118101 CD 1137 11/16101 !CD Green CASI 2996-65 CASl INC 299lXl5 Check Ame. Amex 12/21101 ed cd 1219 Green CAS I INC 2996-65 299&65 iCheck !Check Arne. IArne. IBlue Blue CASI LLC ·1331-65 1331-65 Check Ame. Blue CASI LLC -1331-65 Check Ame. iAmex 2200 2200 8115103' 6115/03' 2200 I 2200 9I30I03 9130103 led 1012 156.40 , I 1,007.16 1,007.16 I 560.19 1113/03 1113103 LCD 1108 Blue iCASILLC -1331-65 !CASILLC I'Check Ch • ck Amex IAmex 595.28 595.26 'Blue Blue CASI LLC'- 1331-65 CASILLC Check Amex Ame. 874.15 674.15 2200 2200 12131103 LCD 1213 121 Blue CASILLC -1331-65 Check Arne. Ame. ~ 803 7130103 lND LNo 603 .... Yellow 'LLC NIST 1331-66 !LLC Check Ch.dc lAmex IAmex 22 2200 7131/03 lNO 804 LNo 604 Yellow IYellow lLC NIST 1331-66 ILLC Check Arnex Amex , , 2200 2200 NCO 115 1122102 NCD Pink NIST ATP 6735-65 8735-65 2200 2200 1122102 NCO 116 NCo116 Pink NIST ATP 6735-65 2200 2200 1122102 NCO 117 Pink IPink !NIST iNIST ATP 6735-65 2200 2200 3112102 iNCD 319 3/12102 !NCo Pink NIST ATP 6735-65 8735-65 CASt CASI Various Excel 05 31 08.xlsAMEX KA-2725 7/11/201010:29 AM KA-2725 ~ 2,568.06 200.00 I 1,000.00 .... .... 300.00 300.~ ~ 158 2,409.54 318.44 316.44 I 12119/03 LCD 1203 2200 - ... ... 1.00 2200 2200 156 ... 235.82 235.62 2200 I 2200 157 159 160 161 162 _ - _... 5389· AE-Travat 5369· AE-Travel !135 135 ~ I! 39.74 3974 5323 • AE.zippy.USA 5350· AE·Tech I 1m ! Total 5299' AE-softwa.. AE-sortware I i ... ._ '-- 57.90 5790 5322 • AE·WWW.RTT.Com AE-WWW.RTT.Com 120 121 122 123 124 125 126 127 128 ~ !! 514.90 5321 • AE·WNT.R.g.Net AE-WNT.Reg.Net 15321 i I 56.90 5319· AE·Tehalch.my AE-Tahalchemy 117 ---------. _ ~ - 1 1.300.00 l.3oo.oo i 2,524.05 iI CheCI< !Amex Check Arne. Arnex Check !Amex IAmex 2.577.53 i Check Arne. Arnex 2,15527 , 1.00 30f4 KA-2725 Case 11-1924 1:08-cv-10223-NRB 32-19 Case: Document:Document 95 Page: 13 KA-2726 A A C B E E D American Express Detail 1 2 3 I F I H G J 1 From October 1, 2001 4 Filed 08/23/10 611099 Page 5 of 295 39 05/16/2012 I . through December 31, 2003 I 5 16 163 2200 164 2200 3112102 NCO 321 i65 2200 3/12102 166 2200 412102 167 168 3112102 iNCO NCO 320 IPink _. !NIST iNIST ATP 8735-65 Check Amex 2,669.66 NIST ATP 8735-65 Check Amex 56957 Check Amex 105.23 Check IAmex lAmex 2,569.81 2,589.81 Sll 5113102 NCD 520 Pink Pink Pink NIST ATP 8735-65 \NIST 2200 "~r"''' Pink Check Amex 1,491.76 1 i 2200, 5113102 NCO 521 1Pink NIST ATP 8735-65 Ched< Amex 1,794.53 169 2 2200 5128102 NC NCO 5304 170 2200 61S102 6/51021 NO ND 601 171 tffif 2200 22001 6112102 6/12102! ND602 ND 602 172 2200 1 322 711/02 NCD 711 173 2200 713102 174 2200 22001 7/5102 NCD713 715102 175 176 2200 7/12/02 NCO 714 7112102 2200 7128102 7128/02 NCD814 '=1"'' ' Pi,. TP 8735-65 NIST ATP NIST ATP 8735-65 ~- NIST ATP 8735-65 Check Amex 2,193.64 NIST ATP 8735-65 Check Amex 1,260.581, 1,260.58 NIST ATP 8735-65 Check Amex 1.00 Pink NIST ATP 8735-65 Check Amex 982.37 fn: Pink NIST ATP 8735-65 Check Arnex 1,000.00 Pink k I'' k NIST ATP 8735-65 Amex 1,000.00 Pink k ICheck ~ NIST ATP 8735-65 Check ,Arnex iAmex 1,074.91 k Pink NIST ATP 8735-65 Check Arnex 2,940.01 Ii 2.940.01 Pink NIST ATP 8735-65 Check Arnex 1,379.37 tPink b N I SNIST T ATP ATP 8735-65 8735-65 Check Arnex 2,430.41 1177 2200 9119102 NCO 911 NCD911 liisl 11771 2200 912 NCD912 8130102 NCO 179 2200 9112102 NCO 913 91121021NCD Pink NIST ATP A TP 8735-65 Check :Amex iAmex 1,601.02 180 2200 10118102 INCD 'NCO 1008 Pink NIST ATP 8735-65 ,Check iCheck Amex 5,736.51 2200 1211102 NCO 1209 Pink NIST ATP 8735-65 Check Amex 1,847.77 2200 12131102 NCO 1321 Pink NIST ATP 6735-65 8735-65 Check Arne. 1,450.30 • 1,484.90 I! 181 182 183 ~ 2200 1401 1118103 1118/03 NCO N Pink !Pink NIST AlP 8735-65 Check Ched< Arnex 2200 ~2200 2120103 NCD NCO 1517 Pink NIST ATP AlP 8735-65 Check Amex 2200 2120103 NCO 1518 iIPink Pink NIST ATP A TP 8735-65 Check ;Amex iAmex lilll 311.64 E 1,70033 186 2200 Debil I 2I28i03 2J28I03 Debil1 Pink NIST ATP 8735-65 Check Amex 187 ~ 188 2200 3125103 NCO 1712 Pink NIST ATP 8735-65 Check Amex ~ 189 ~ 2200' 4/10103 NCD NCO 1715 4110103 ICheck iCheck Arnex 1,000.00 4/10103 NCO 1716 4110103 .. _... Pink Pink !NIST ATP 8735-65 INIST 2200' N1ST ATP 8735-65 CheCk Arnex IArnex 2,45369 2,453.69 190 2200 5122/03 10955 5/22/03 Pink 191 2200 6123103 NCO 2001 Pink Ei N1ST ATP ATP ~INIST 8735-65 8735-65 Check NIST ATP 8735-65 735-65 Check 192 193 194 CASI Various Excel 0531 08.xlsAMEX KA-2726 ~ Total Checks to Amex Arnex 7/11/201010:29 AM KA-2726 569.99 569.99 1,466.80 Amex 2,142.01 Amex 2,347.08 54,862.74 61,140.34 61,140.34 4 of 4 KA-2726 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-19 14 05/16/2012 Filed 08/23/10 611099 Page 6 of 295 39 KA-2727 CASI ENTITIES 3:22 PM Profit & Loss by Class 07/11/10 Accrual Basis October 2001 through December 2003 INC Ordinary Income/Expense Expense 5000 . AE-Accounting 5001 .• AE..JIII AE..J1lI Feldman CPA 0.00 0.00 0.00 0.00 0.00 5007 .• AE-Auto 5008 . AE-Airport Parking 5009· AE-Central Parking 5010· AE-Edison Parking 5011 . AE-Gas 5007 . AE-Auto - Other 0.00 0.00 0.00 0.00 0.00 2,407.48 2,407.48 3.00 50.00 68.00 221.59 4.00 346.59 0.00 34.89 18.40 48.66 533.51 0.00 0.00 0.00 0.00 1,000.00 100.00 316.00 1,404.98 586.50 3.00 50.00 68.00 221.59 4.00 0.00 0.00 0.00 0.00 0.00 0.00 1.000.00 1,000.00 1,000.00 100.00 316.00 1,404.98 586.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 5007 . AE-Auto 5123 . AE-Books 5124· AE-Amazon 5125· AE-Barnes & Noble 5126· AE-Borders Books 5128 . AE-IEEE Books 0.00 0.00 Total 5002 .• 'E-Airfare TOTAL 1,000.00 0.00 0.00 Total 5000· AE-Accounting 5002· AE-Airfare AE·Airfare 5003 . AE-American Airlines 5004 . AE-American West 5005 .• AE-Expedia 5006 . AE..Jetblue NISTATP LLC ,,----- .. 346.59 34.89 18.40 48.66 533.51 - ~ ~ Total 5123 . AE-Books 0.00 0.00 635.46 635.46 5137' AE-Domain Name 5138' AE-Dues and Subscriptions 5139· AE-Finance Charge 5140 . AE-Hardware 5141 .• AE-3D.FX Cool 5143· AE.ADOBE.Com 5145 .• AI: ·BlkBox 5148 . AE-CFDT.Electronics 5155· AE-Columbia Home 5157' AE-Datavision 5158 .• AE-Digital River 5159 .• AE-Dymo Corp. 5161 . AE-Electrical Supply AE-Garmin International 5163 . AE-Gannin 5165· AE-GL Video 5166· AE-Grainger 5168 .• AE-IBM Direct 5169 .• AE..J&R Sound 5170· AE-Kips Bay Hardware 5171 . AE-Lumberland 5173 . AE-Projector People 5174, AE-RackitTechnology 5174· 5176 . AE-5ub 5176· AE-Sub Zero Technology 5178' AE-Wacom Technology 5180· AE-Winzip 5140· AE-Hardware - Other 0.00 0.00 0.00 0.00 49.75 0.00 95.00 1,965.98 95.00 2,015.73 12.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12.40 86.30 935.52 1,014.43 831.01 285.63 10,407.52 180.82 309.55 1,686.35 350.17 335.00 0.00 1,525.24 1.525.24 243.53 46.98 9.90 199.00 1,366.00 1.366.00 89.35 171.29 29.00 346.77 0.00 0.00 0.00 539.15 0.00 179.97 0.00 0.00 0.00 0.00 0.00 84.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 86.30 8630 935.52 1,014.43 1,370.16 285.63 10,587.49 180.82 309.55 1,686.35 350.17 335.00 84.45 1,525.24 1.525.24 243.53 46.98 9.90 199.00 1,366.00 89.35 171.29 29.00 346.77 Total 5140 . AE-Hardware 0.00 803.57 20,449.36 21,252.93 5189 . AE-Hotel 5190· AE-Installation 5191 . AE-Home Depot 5192· AE-Homefront Hardware 5193· AE-Jensen Tools 5190· AE-Installation -• Other 0.00 0.00 2,961.41 2,961.41 2.961.41 AE·lnternet 5200 . AE-Internet 5201 . AE-Amtrak AE·Amtrak 0.00 57.00 30.72 3,165.07 1,161.01 576.21 ---0.00 0.00 Total 5190' AE-Installatlon 30.72 3,165.07 1,161.01 576.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,933.01 0.00 4,933.01 57.00 Page 1 Cj\c, CAe, KA-2727 KA-2727 3z~ KA-2727 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-19 15 05/16/2012 Filed 08/23/10 611099 Page 7 of 295 39 KA-2728 CASI ENTITIES 3:22 PM 07/11/10 Accrual Basis Profit & Loss by Class October 2001 through December 2003 INC 5203 ' AE·Expedia AE-Expedia 5200' AlE-Internet· AE·lntemet· Other NISTATP LLC 0.00 0.00 0.00 0.00 TOTAL 356.24 0,00 0.00 356.24 0.00 AE·lnternet Total 5200 ' AE·lnt&rnet 0.00 57.00 356.24 413.24 5210 . AE-Meals AE·Meals 5220 .' AE·Office 5221 . AE·Bruce Better Living 5222 • AE-Coffee Distributing AE·Eckerd 5223 . AE-Eckerd 5224 .' AE·Label Universe 5225 .' AE·Marriott Gift Shop AE-Office Depot 5226 . AE.Qffice AE-Office Max 5227 ' AE-Dffice 5228 . AE·Pearl Paint AE·Radio Shack 5229 . AE-Radio AE·RiteAld 5230 . AE-Rit&Ald 5231 . AE-Staples 5220 . AE·Qffice • Other 0.00 163.18 4,906.54 4.906.54 5,069.72 5.069.72 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 165.25 AE·Office Total 5220 . AE-Office AE·Paypal 5250 . AE-Paypal 5260 . AE·Phone 5261 . AE·IDT 5263 . AE-Sierra Wyreless 5264 . AE-Skytel AE·Sprint 5265 .' AE-Sprint 5266, AE-Telephone AE·Telephone 5266· AE·Phone •- Other 5260 .' AE-Phone 5270 . AE-Postage 5275· AE·USPS 129.75 524,55 524.55 15.19 35.40 600 4,426.26 28.20 47.93 596.22 6.26 1,029.35 1,108.04 165.25 75.97 7,711.93 7,953,15 7,953.15 0.00 0,00 0.00 20.44 20.44 0,00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 128,20 128.20 104.74 50,18 50.18 39.81 315.52 127.00 0.00 104.74 0,00 0.00 -310.00 314.52 127.00 128.20 0.00 50.18 349.81 1,00 1.00 0.00 0.00 Total 5260 .'AE·Phone AE·Phone 129.75 524.55 15.19 35.40 6,00 6.00 4,350.29 28.20 47.93 596.22 6.26 1,029,35 1,029.35 942.79 0.00 0.00 0.00 0.00 0.00 75.97 0.00 0.00 0.00 0.00 0,00 0.00 0,00 529.19 400.08 236.26 765.45 1,251.13 1.251.13 851.05 AE·Postage Total 5270 . AE-Postage 0.00 400.08 851.05 1,251.13 5280 . AE·Repalrs 5290 . AE·Seminar 5292 . AE-SIAM Math Society 0.00 0.00 46.16 46.16 0.00 Total 5290 . AE-Seminar 5299 • AE-Software 5300 .' AE-Buy AE·Buy Up Time 5301 .'AE·Coda AE-Coda Company 5302 .' AE·Digiatl River Soft 5303 .' AE-Eacceleration AE·Getlnfo.Com 5306 .' AE-Getlnfo.Com 5307 .' AE·lris Inc. AE .Jasc Software 5308 ' AlE 5309 . AE-Kennedy AE·Kennedy Software AE·McAfee 5310· AE-McAfee 5311· AE-MYNAI.Com 5312 . AE-Quickbooks 5313 .' AE-Regnow 5314 ' AE·Regsoft AE·Rhino 5315' AE-Rhino 5316·- AE·Roxio 5316 AE-Runtime 5317 . AE-Runtlme 5318 . AE-Software for Science AE·Tehalchemy 5319· AE-Tehalchemy 5320 . AE-Visioneer AE·Visioneer 5321 . AE·WNT.Reg.Net AE·WNT,Reg.Net 5322 . AE·WWW.RTT.Com AE·Zippy.USA 5323 . AE-Zippy.USA 5299 . AE-Software •- Other Total 5299 .'AE-Software AE-Software 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0,00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 799.49 177.45 207.93 36.00 55.58 427.91 19,00 19.00 5.95 72.69 71.38 1,563.44 73.86 97.89 82.91 195.85 159.00 258.00 56.90 514.90 57.90 0.00 426.00 586.79 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0,00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39.74 0.00 0.00 0.00 500.00 500.00 39.74 500.00 799.49 177.45 207.93 36.00 55.58 427.91 19,00 19.00 5.95 72,69 72.69 71.38 1,563.44 73.86 97.89 82.91 195.85 159.00 256.00 25600 56,90 56.90 514.90 57.90 39.74 426.00 586.79 5,946.82 5,986.56 5350· AE·Tech 5350' Page 2 '-/Ire, ?21 KA-2728 KA-2728 KA-2728 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-19 16 KA-2729 05/16/2012 Filed 08/23/10 611099 Page 8 of 295 39 3:22 PM CASI ENTITIES 07111110 01111110 Profit & Loss by Class Accrual Basis October 2001 through December 2003 5351 . AE~Tlme 5351' AE·Tlme Motion Tools 5352 • Microsoft 5360 . AE-Tools 5361 .• AE-Mlcro Mark 5362' AE-Tecra Tools 5369· AE-Travel 5371 .• AE~Luggage AE-Luggage Carts 5372 . AE-Metrocard 5373' AE~Taxl AE-Taxi and Limousine AE-Train 5374 . AE-Traln 5369 5369·. AE-Travel - Other 0.00 0.00 0.00 0.00 0.00 6060 . Employee Benefits 6066 . Medical Reimbursed Total 6060 . Employee Benefits - - - _ - .. -57,00 -57.00 0.00 0.00 0.00 - _ _- 2,243.03 2.243.03 0.00 387.25 14.00 120.00 385.89 1.579.55 86.59 2.186.03 2,186.03 3,550.94 3.550.94 3.550.94 - -......- 0.00 387,25 38725 14.00 120.00 385.89 1,636.55 86.59 0.00 0.00 0.00 -57.00 0.00 349.55 139.95 247.30 ------ - 0.00 0.00 Total 5369· AE~Travel AE-Travel 139.95 247.30 0.00 0.00 0.00 0.00 Total 5360 . AE-Tools 349,55 0.00 0.00 AE·Tech Total 5350 . AE~Tech 104.55 245.00 104.55 245.00 0.00 0.00 0.00 0,00 TOTAL NtSTATP NISTATP LLC INC 3,550.94 3.550.94 3,550.94 61,912.90 61.912.90 64.139.63 Total Expense 165.25 2.061.48 Net Ordinary Income -165.25 -2.061.48 -61,912.90 -64,139.63 -64.139.63 -165,25 -165.25 -2,061.48 -&1,912.90 -&4,139.63 -64,139.63 Net Income ---- Page 3 ~:1e KA-2729 KA-2729 KA-2729 Case 11-1924 1:08-cv-10223-NRB 32-19 Case: Document:Document 95 Page: 17 KA-2730 Filed 08/23/10 611099 Page 9 of 295 39 05/16/2012 CASI ENTITIES 10:32 10:32 AM AM Transaction Detail By Account 07111110 07/11/10 Accrual Accrual Basis Basis October 2001 through December 2003 Date Date Num 5000 5000 '• AE-Accountlng AE-Accountlng 5001 5001 '• AE-Jill AE-Jill Feldman Feldman CPA CPA General General Journal Journal 31912002 319/2002 AEO... Name Memo AEACCT JL JI ... Class NISTATP Clr Split -SPLlT-SPLIT· Total S001 .. AE-Jill AE·JiII Feldman Feldman CPA CPA Total 5001 Debit Balance Balance Credit Credit 1,000.00 1,000.00 1,000.00 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 1,000.00 1,000.00 ~.~.~~ Tolal5ooo Total5ooo AE-Accounling AE·Accounting 5002· 5002· AE-Airfare AE-Airfare 5003 5003 .. AE-Amerlcan AE-American Airlines Airlines General General Journal Journal 2f7!2003 2f712003 1,000.00 AEO... AEAIRFAR... AE AIRFAR. .. NISTATP AE-IEE... 5128· AE·IEE ... Total Total 5003 5003 .. AE-American AE·American Airlines Airlines 5004 '. AE-American AE·American West West 5004 General General Journal Journal 21712002 2fl12002 100.00 AEO... AEAIRFARE NISTATP AE-Me... 5210· AE·Me ... Total 5004 . AE-Arnerican TotaIS004' AE-Arnerican West West 5005 '• AE·Expedia AE-Expedia 5005 General Journal Journal General General Journal Journal General 1/812002 11812002 4/8/2003 41812003 . AEEXPEDIA AEAIRFAR. .. AEAtRFAR. NISTATP NISTATP AE-Dat... 5157· AE·Dat... 5008 ... 5008·. AE-Air AE-Air... Total 5005 5005 .. AE-Expedia AE·Expedia Total 5006 '• AE-Jetblue AE-Jetblue 5006 General Journal Journal General General Journal Journal General 21712002 2f712002 61812003 61812003 AEAIRFARE AEAIRFAR. .. NISTATP NIST ATP 5210· AE-Me... 5011 . AE·Gas AE-Gas Total 5006 .. AE-Jetblue AE·Jelblue Tolal5006 AE·Airfare TOlalS002 .. AE-Airfare TOlal5002 5007 '• AE-Auto AE·Auto 5007 5008 .. AE·Airport AE-Airport Parking Parking 5008 4/812003 General Journal Journal 41812003 General AEO... AEAIRPOR... NISTATP ·SPLlT-SPLlT- ' Total 5009 5009 .. AE-Cenlral AE-Central ParKing ParKing Total n ~ \P 5010· AE-Edison AE·Edison Parking Parking 5010· 718/2002 General Journal Journal 71812002 General .. F!... AE'AUTO F:... AE·AUTO A,?C'ENTRA .. A,?C"ENTRA NISTATP NIST ATP 5011 . AE-Gas 5157· AE·Dat... AE-Dat... ~ KA-2730 21712002 2f712002 31912002 31912002 61712002 61712002 7/812002 71812002 81712002 81712002 0.00 0.00 1,404.98 1,404.98 280.00 280.00 586.50 586.50 586.50 0.00 0.00 586.50 586.50 2.407.48 0.00 0.00 2,407.48 2,407.48 3.00 3.00 3.00 25.00 25.00 50.00 50.00 25.00 2500 25.00 50.00 3.00 3.00 0.00 0.00 0.00 0.00 50.00 50.00 ii AEO... AE EOI~ON ... NIST ATP 5011 . AE·Gas AE-Gas Total 5010 5010 .. AE-Edison AE·Edison ParKing ParKing Total 5011 .. AE-Gas AE-Gas 5011 General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General 316.00 316.00 956.50 956.50 1,404.98 1,404.98 280.00 306.50 3.00 AEO... AE 1... 1... 0.00 0.00 ------------- ParKing Total 5008 5008 .. AE-Airport AE·Airport ParKing Total 5009 .. AE·Central AE-Central Parking Parking 5009 General Journal Journal 918/2002 General 91812002 General Journal Journal 10/812002 General 101812002 100.00 100.00 316.00 316.00 956.50 448.48 1.404.98 AEO... AEO... 0.00 0.00 316.00 316.00 AE12... AEO... 100.00 100.00 100.00 68.00 AEO... AEO... AE 0.:. AEO... AEO... AEAUTOGAS AEAUTOGA AEAUTOGAS AE AUTO GAS AE AUTO GAS NISTATP NISTATP NISTATP NISTATP NIST ATP 5210· AE-Me ... AE-Me... 5001 . AE-Jill AE·JiII ... -SPLlT·SPLlT-SPLlT·SPLlT-SPLlT- 68.00 68.00 68.00 9.60 12.19 88.99 25.22 22.79 0.00 0.00 68.00 68.00 9.60 9.60 21.79 21.79 110.78 110.78 136.00 136.00 158.79 158.79 Page Page 11 KA-2730 KA-2730 Case 1:08-cv-10223-NRB 32-19 Case: 11-1924 Document:Document 95 Page: 18 KA-2731 Filed 08/23/10 611099 Page 10 of295 39 05/16/2012 CASI ENTITIES 10:32 10:32 AM AM Transaction Detail By Account 01/11/10 01/11/10 Accrual Accrual Basis Basis October 2001 through December 2003 Type Type General General Journal Journal General General Journal Journal General General Journal Journal Date Num 9/8/2002 9/8/2002 6/812003 7/9/2003 AEO... AEO, .. AEO... AEO.. AEO..., Name Memo Class AEAUTOGAS AEAUTOGAS AEAUTOGAS NIST ATP NISTATP NISTATP Clr Split -SPLlT-SPLlT -SPLlT-SPLlT -SPLlT-SPLlT Total 5011 .. AE-Gas AE-Gas Total 5011 AE 1... AE PARKING NISTATP -SPLlT-SPLlT Total Total 5007 5007 .. AE-Auto AE-Auto -- Other Other Total5007 Total5007 AE-Auto AE-Auto 5123· 5123· AE·Books AE·Books 5124· 5124· AE-Amazon AE·Amazon General General Journal Journal 618/2003 618/2003 AEO, .. AEO... AE BOOKS ... NISTATP 5011 . AE-Gas 5125 5125 •• AE-Bames AE-Bames & & Noble Noble 71812002 71812002 General General Joumal Joumal AEO ... AEO... AE BOOKS NIST ATP 5011 . AE-Gas 5126' AE-Borders AE-Borders Books Books 5126' 12/812001 General Journal Journal General 121812001 AE12 ... AE12... BORDER ... AE BORDER... NISTATP 5140· AE-Har ... AE-Har... 5128· AE-IEEE AE-IEEE Books Books 5128· 6f712oo2 6f712oo2 General Journal Journal General 71812002 General Journal Journal General 2nt2003 General Journal Journal General 2n12003 AEO... AEO... AEO ... AEO... AE BOOKS I... IEEE ... AECM IEEE... AEBOOKS L. NISTATP NISTATP NISTATP 5011 AE-Gas 5011 . AE-Gas -SPLlT -SPLlT- Books Total 5128 5128 .. AE-IEEE AE-IEEE Books Total Total 5123 5123 'AE-Books . AE-Books Total 5137· AE-Oomain AE·Oomain Name Name 5137· General Journal Journal 6/812003 General 6/812003 AEO... AEDOMAIN ... NISTATP 5011 .'AE-Gas AE-Gas 5138' AE-Oues AE·Oues and and Subscriptions Subscriptions 5138· 2nt2oo2 General Joumal Joumal General 2n12oo2 General Journal Journal 21712002 General General Joumal Joumal 617/2002 General 71812002 General Journal Journal 71812002 General 81712002 General Journal Journal 81712002 General 9/812002 General Journal Journal 9/812002 General General Journal Journal 9/812002 General 9/812002 101812002 General Journal Journal 101812002 General General Journal Journal 111712002 General General Journal Journal 121812002 General 121812002 General Journal Journal General 1/8/2003 "~ U) U) W 0 KA-2731 4.00 4.00 346,59 346.59 0,00 0.00 346,59 346.59 AEO... AEO... AEO... AEO... AEO ... AEO ... AEO... AEO... AE 1... 1... AE 1... AE 1... 1... AEO... AEDUESA... AECMDS AE DUES A. .. AE DUES A. .. A ... AE DUES A... A. .. AE DUES A... AEDUESA... AE DUES A. .. AE DUES A ... A. .. AE DUES A... DUESA... AE DUES A ... NISTATP NISTATP NISTATP NISTATP NlSTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 5210· AE-Me ... AE-Me... 5210 . AE-Me ... AE-Me... 5011 . AE-Gas 5011 . AE-Gas AE·Gas 5011 .' AE-Gas 5011 . AE-Gas 5011 . AE-Gas AE·Gas 5157 .' AE-Dat... 5157· AE-Dat... 5007 . AE-Auto 5157· AE-Dat... 34.89 34.89 34.89 0.00 0.00 34.89 34.89 18.40 18.40 18.40 0,00 0.00 18.40 18.40 48.66 48.66 48.66 48,66 0.00 0.00 48.66 48.66 36.00 36.00 229.48 229.48 193.48 193.48 533.51 533.51 569.51 36.00 36.00 533.51 533.51 671.46 36.00 36.00 635.46 635.46 229.48 22948 340.03 95.00 95.00 95.00 95.00 Total 5137 5137 'AE-Domain . AE-Domain Name Name Total 4.00 4.00 0.00 0.00 48.66 Books Total 5126 5126 'AE-Borders . AE·Borders Books Total 221.59 221.59 4.00 18.40 Total Total 5125 5125 .. AE-Bames AE-Bames & Noble 0.00 0.00 4.00 34.89 Total Total 5124 5124 .. AE-Amazon AE-Amazon 182.49 182.49 200,24 200.24 221,59 221.59 23,70 23.70 17,75 17.75 21.35 221,59 221.59 5007 5007 ••AE-Auto AE-Auto -- Other Other General 1218/2002 General Journal Journal 1218/2002 Balance Balance Credit Credit Debit 0.00 0.00 37.50 27.50 27.50 245.68 84.95 489.90 186.00 9.95 9,95 9.95 21.95 9.95 9.95 95.00 95.00 37.50 37.50 10.00 10.00 255.68 255.68 340.63 340.63 830.53 830.53 1,016.53 1,016.53 1,026.48 1,026.48 1,036.43 1,036.43 1,058.38 1,058.38 1,068.33 1,068.33 1,078.28 1.078.28 Page Page 22 KA-2731 KA-2731 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 19 KA-2732 Filed 05/16/2012 08/23/10 611099 Page 11 of295 39 10:32 AM CASI ENTITIES 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Basis Type Date Nurn Name Memo Class Clr Split Balance Credit Debit , ~-_._----,~--.------ General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal 2f712003 2f7l2oo3 31912003 319/2003 3/9/2003 4/812003 5/812003 618/2003 7/9/2003 7/9/2003 71912003 8/8/2003 9/8/2003 101812003 111812003 12/8/2003 121812003 AEO ... AEO... AcO... AEO .. AEO... AEO ... AEO ... AEO... AEO ... AEO... AEO ... AEO... AEO ... AEO... AEO ... AEO... AE09 ... AE10 ... AE10... AE1L AE11 ... AE12 ... AE12... A ... AE DUES A... AE DUES A ... A... A ... AE DUES A... A ... AE DUES A... AE DUES A .. A ... AE DUES A... AE DUES A ... A ... AE DUES A... A ... AE DUES A... A ... AE DUES A... A ... AE DUES A... AEDUESA.. A ... AE DUES A... A ... AE DUES A... NISTATP NISTAW NISTATP NIST ATP NISTATP NIST ATP NISTATP NISTATP NISTATP LlC LlC lLC LlC llC AE-IEE ... 5128· AE-IEE... AE-Dat. .. 5157· AE-Dal. AE-Dat. .. 5157 AE-Dal. 5008 . AE-Air... 5148· AE-CF. .. 5011 . AE-Gas 5011 . AE-Gas 5011 . AE-Gas 5011 . AE-Gas AE-CF ... 5148 . AE-eF... AE-CF ... 5148 . AE-eF... AE-CF ... 5148· AE-CF... AE-CF ... 5148 . AE-CF... AE·CF ... 5148 . AE·CF... 2.043.23 2,043.23 Subscriptions Total 513B . AE-Dues and SUbscriptions 5139 'AE·Finance Charge 8f712002 General Journal General Journal 918/2002 91B12002 51812003 General Journal AEO ... AEO... AEO.. FLEx... AE FINCHG... ... AE FLEX 09 09... F1 .. AE FKEX Fl. NIST ATP NISTATP NISTATP 5011 . AE-Gas 5011 AE-Gas AE-Dat.. 5157· AE-Dat... AE-Hardware 5140 . AE·Hardware AE·3D.FX Cool 5141 .' AE-3D,FX 6f712002 General Journal AEO... AE3D FXC... NISTATP 5011 . AE-Gas 5143 .' AE-ADOBE.Corn 4/8/2002 4/812002 General Journal 719/2003 71912003 General Journal 0... AE 0... AEO ... AEO... AEADOBE ... HDWRA..... AE HDWRA. NISTATP NISTATP AE-IB ... 5168 . AE·IB... 5011 . AE-Gas 5145 . AE-BlkBox AE·BlkBox General Journal 6f712002 AEO ... AEO... AE BLACKB... NISTATP 5011 . AE-Gas (\ ~" \N - \N 5148 ' AE-CFDT.Electronics 2f712003 General Journal 41812003 4/812003 General Journal General Journal 51812003 61812003 6/812003 General Journal 719/2003 General Journal 61812003 General Journal 91812003 9/812003 General Journal 1Cl/812003 General Journal JOurnal 1118/2003 General Journal 12/8/2003 12/812003 General Journal AEO... AEO ... AEO... AEO... AEO ... AEO... AEO... AE09 ... AE10 ... AE10... AE11 ... AE12 ... AEHDWRC... AEHDWRC... AE HDWR C... AEHDWRC... AE HDWRC... AEHDWRC... AE HDWRC... AE HDWRC... AEHDWRC... AE HDWRC... AEHDWRC ... NIST ATP NIST ATP NISTATP NISTATP NISTATP llC lLC LLC LLC LLC 0.00 8630 767.39 935.52 0.00 935.52 1,014.43 0.00 1,014.43 117.86 507.52 615.35 723.18 831.01 938.84 1,046.67 1.046.67 1,154.50 1.154.50 1,262.33 1.370.16 1,370.16 117.86 389.66 107.83 107.83 107.83 107.83 107.83 107.83 107.83 107.83 1,370.16 1.370.16 AE-CFDT.Electronics Total 514B . AE-CFDT.Elec1ronics KA-2732 5128 . AE-IEE ... 5008 . AE·Air ... AE-Air... -SPLlT·SPLlT 5011 . AE-Gas 5011 . AE·Gas -SPLIT· -SPLlT-SPLIT· ·SPLlT ·SPLlT-SPLlT -SPLlT-SPLIT·SPLlT 12.40 86.30 1,014.43 1.014.43 1,014.43 Total 5145 . AE-BlkBox 0.00 767.39 168.13 935.52 AE-ADOBE.Corn Total 5143 . AE-ADOBE.Com 2.015.73 2,015.73 2.14 4.37 12.40 86.30 86.30 Total 5141 . AE-3D.FX Cool 27.50 2.14 2.23 8.03 12.40 Total 5139 . AE-Finance Charge 1,088.23 1.643.23 1,643.23 1.653.18 1,653.18 1.663.13 1,673.08 1.683.03 1,692.98 1.692.98 1.767.98 1.965.98 1,965.98 1,975.93 1.975.93 1.985.88 1,985.88 1.995.83 1,995.83 2.0OS.78 2,OOS.78 2,015.73 2.015.73 9.95 555.00 9.95 9.95 9.95 9.95 9.95 75.00 198.00 9.95 9.95 9.95 9.95 9.95 0.00 1,370.16 Page 3 KA-2732 KA-2732 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 20 KA-2733 Filed 05/16/2012 08/23/10 611099 Page 12 of295 39 CASI ENTITIES 10:32 AM Transaction Detail By Account 07111110 Accrual Basis October 2001 through December 2003 Date TYpe 5155 . AE-Columbia General Journal General Journal Home 41812003 51812003 Num AEO... AEO... Name Memo Class _ --....... _.. _.- AE INSTALL. .. AE HDWRC... NISTATP NISTATP Clr Split 5008 AE-Air. .. AE-CF ... 5148· AE-CF... Total 5155 . AE-Columbia Home TOlal 5157· AE-Datavision General Journal 111712001 121812001 General Journal General Journal 11812002 General Journal 118/2002 1/8/2002 General Journal 31912002 General Journal 51812002 General Journal 6f7l2oo2 7/812002 General Journal General Journal 10/112002 General Journal 101112002 10/8/2002 General Journal l1f7l2oo2 General Journal 11f7l2oo2 General Journal 11f712002 General Journal 11812003 General Journal 111712003 31912003 3/9/2003 General Journal General Journal 31912003 General Journal 4/812003 General Journal 5/812003 51812003 General Journal General Journal 61812003 11/8/2003 General Journal AE DATAVIS... DATAVIS ... DATAVIS ... AE DATAVlS... DATAVIS ... AE DATAVIS... AECM OAT... AE DATAVIS... DATAVIS ... AEDATAVIS... AEDATAVIS... AEDATAVIS... DATAVIS ... AE DATAVlS... AEDATAVIS... DATAVIS ... AE DATAVIS... DATAVIS ... AE DATAVIS... DATAVIS ... AE DATAVIS... AE DATAVIS... DATAVIS ... AE FLEX HA... AE HDWRD... HD ... AE FLEX HD... AEHDWRD... AEHDWRD... DA ... AE FLEX DA... AE HDWR 0 ... AEHDWRD... AEHDWRD .. NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP LLC AE-Offi ... 5220 . AE-Offi... 5140 . AE-Har. AE-Har ..... 5140· -SPLlTAE-Dat... 5157· AE-DaL ... 5001 . AE-Jill ." AE-Ho ... 5192· AE-Ho... 5011 . AE-Gas 5011 . AE-Gas -SPLlT5157 . AE-Dal... AE-Dat... -SPLlT-SPLlTAE-Dat... 5157· AE-DaL -SPLlTA..... 2205 . Flex A. -SPLlTA ... 2205 . Flex A... AE-Air ... 5008 . AE-Air... AE-CF ... 5148 . AE-CF... -SPLlT5011 . AE-Gas 5148 5148·. AE-CF ..... 5158· AE-Digital River 121812001 1218/2001 General Journal General Journal 418/2002 AE12 ... AEO ... AEDIGITAL ... AE DIGITAL ... NISTATP NISTATP .. 5140· AE-Har. AE-Har... AE-IB ... 5168 . AE-IB... n ~ \N '" Supply 91812002 101812002 l1f712002 11f712002 AE 1... AE 1... AEO... AE DYMOS... AEDYMOC... AEHDWE 0 ... NISTATP NISTATP NISTATP 5157· AE-Dat... 5007 AE-Auto A~-Dat... 5157· A~-Dat... AEO... AE 1... AE 1... ELECTRI... AE ELECTRl... ELECTRI ... AE ELECTRI... AE ELECTRI. .. NISTATP NISTATP NISTATP t-J KA-2733 AEHDWRG... NISTATP KA-2733 527.98 1,945.98 2,243.69 2,239.98 2,369.97 2,713.97 2.713.97 4,091.84 4,316.84 4.316.84 5,836.79 5.836.79 6,740.04 6.740.04 7,147.71 7.147.71 7,179.68 7.179.68 7,147.71 7,570.68 7.570.68 8,170.67 8.170.67 8,339.67 8,858.67 9,517.60 9.517.60 9,647.57 9.647.57 10,207.55 10,407.52 10,587.49 10.587.49 10,587.49 107.90 180.82 5011 . AE-Gas 5157· AE-Dat... 5157· AE-Dat... AE-IEE ... 5128· AE-IEE... 0.00 180.82 82.40 159.55 309.55 82.40 77.15 150.00 .- 0.00 227.52 309.55 571.70 1,222.05 1,686.35 571.70 650.35 464.30 1,686.35 AEO ... 35.68 107.90 72.92 309.55 Total 5161 . AE-Electrical Supply 5163 .' AE-Garmln International General Journal 21712003 31.97 422.97 599.99 169.00 519.00 658.93 129.97 559.98 199.97 179.97 285.63 -- Total 5159 . AE-Dymo Corp. 5161 . AE-Electrical General Journal General Journal General Journal 3.71 129.99 344.00 1,377.87 225.00 1,519.95 1.519.95 903.25 407.67 31.97 180.82 AE-Digital River Total 5158 . AE-Digilal 5159· AE·Dymo Corp. l1f712002 11f712002 General Journal 1218/2002 General Journal 3/9/2003 G~neral Journal G~neral 0.00 527.98 1,418.00 297.71 10,623.17 Total 5157 . AE-Datavision 144.90 285.63 144.90 140.73 285.63 AE11... AE12 ... AE12... AE12.. AEO... AEO... AEO ... AEO... FLEX... FLEX.. FLEX... FLEX... AE 1... 1... AE 1... AE 1... AEO... FLEX... AEO... FLEX ... FLEX... AEO... AEO ... FLEX..... FLEX 0... AE 0... AE11... AE11 ... Balance Credit Debit 0.00 1,686.35 1.686.35 227.52 Page 4 KA-2733 Case 1:08-cv-10223-NRB 32-19 Case: 11-1924 Document:Document 95 Page: 21 KA-2734 Filed 08/23/10 611099 Page 13 of295 39 05/16/2012 CASI ENTITIES 10:32 10:32 AM AM Transaction Detail By Account 07111110 07111110 Accrual Accrual Basis Basis October 2001 through December 2003 Type Type General General Journal Journal Date Date Num 31912003 31912003 AEO... Name Merno Class AEHDWRG... NIST ATP Clr Split 5157· AE-Dat... Total Total 5163 5163 .. AE-Garmin AE-Garmin International International 5165 5165 •• AE-GL AE-GL Video Video General 518/2002 General Journal Journal 518/2002 AEO .. AEO... AEGLVIDEO NISTATP 5192· AE-Ho... 5166 5166 '. AE-Grainger AE-Grainger General 91812003 91812003 General Journal Journal AE09 ... AE09... AEWWW.G... LLC 5148, 5148· AE-CF... 5168· 5168· AE-lBM AE-IBM Direct Direct General General Journal Journal 418/2002 418/2002 General General Journal Journal 518/2003 518/2003 AE IBMDIR. .. AEHDWRI. .. NIST ATP NIST ATP -SPLIT-SPLlTAE-CF... 5148 . AE-CF ... Total Total 5168 5168 .. AE-IBM AE-IBM Direct Direct 5169· 5169· AE.J&R AE.J&R Sound Sound General Journal Journal General 12/8/2001 12/8/2001 AE12... AE J&RSO... NIST ATP 5140· AE-Har ... AE-Har... Sound Total 5169 5169 .. AE-J&R AE-J&R Sound Total 5170' AE.Kips AE.Kips Bay Bay Hardware Hardware 5170' 10/8/2002 General Journal Journal General 10/8/2002 111712002 General Journal Journal 1117/2002 General 1... AE 1... 1... AE 1... AE KIPS BAY AE KIPS BAY NISTATP NIST ATP 5157· AE-DaL AE-Dat. 5157· AE-Dat... AE-Dat. Bay o;ardWare 'iaroware Total 5170 5170 .. AE-Kips AE-Kips Bay Total 5171 •• AE-Lurnberland AE-Lurnberland 5171 9/S!2002 General Journal Journal 9/8!2002 General AEO... AEO ... AE LUMB~ LUMB~ c "lIST ATP 5011 . AE-Gas 5171 .. AE-Lurnberlal1d AE-Lurnberlal\d Total 5171 Total 5173' AE-Projector AE·Projector People People 5173' 6m2OC2 General Journal Journal 617.'2002 General AE PROJEC ... NIST ATP 5011 . AE·Gas AE-Gas Total 5173 5173 .. AE-Projeetor AE·Projector People People Total AE-Rackit Technology Technology 5174· AE·Rackit 5174· 7/8/2002 General Journal Journal 7/8/2002 General 0... AE 0... AE RACKIT NIST ATP 5011 . AE·Gas AE-Gas Total 5174 5174 .. AE·Rackit AE-Rackit Technology Technology Total n ~ W 5176 .. AE-Sub AE-Sub Zero Zero Technology Technology 5176 61712'lO2 General Journal Journal 61712')Q2 General AEO... AE SUBZE... NISTATP 5011 . AE·Gas AE-Gas Zero Technology Technology Total 5176· 5176 . AE-Sub AE-Sub Zero Total 5178 • AE-Wacorn AE·Wacorn Technology Technology 5178' 4/8/2002 General Journal Journal 4/8/2002 General AEWACOM ..... NIST ATP 5168 . AE-IB ... AE-IB... Total 5178 5178 .. AE·Wacorn AE·Wacorn Technology Technology Total 5180· AE-Winzip AE-Winzip 5180· General Journal Journal General \N \)J KA-2734 12/8/2001 12/8/2001 AEWINZIP NISTATP 5140 . AE·Har ... AE-Har... 0.00 0.00 9.90 9.90 9.90 9.90 199.00 199.00 0.00 0.00 29.00 199.00 199.00 1,366.00 1.366.00 0.00 0.00 1,366.00 1,366.00 89.35 89.35 - 0.00 0.00 89.35 89.35 171.29 171.29 171.29 171.29 AE12 ... 46.98 46.98 89.35 8935 89.35 AE 0... 0... 0.00 0.00 1,366.00 1.366.00 1,366.00 243.53 243.53 34.38 34.38 46.98 46.98 199.00 199.00 1,525.24 1,525.24 243.53 243.53 0.00 0.00 9.90 9.90 AEO... AEO ... 0.00 0.00 34.38 12.60 46.98 84.45 84.45 1,111.73 1,111.73 1,525.24 1,525.24 243.53 243.53 335.00 335.00 84.45 84.45 0.00 0.00 1,111.73 413.51 1,525.24 350.17 350.17 335.00 335.00 0.00 0.00 84.45 84.45 AEO... AE 0... 0... 0.00 0.00 335.00 335.00 Total Total 5166· 5166 . AE-Grainger AE-Grainger 350.17 350.17 122.65 350.17 Total Total 5165 5165 .. AE-GL AE-GL Video Video Balance Balance Credit Credit Debit 0.00 0.00 171.29 171.29 29.00 29.00 PageS PageS KA-2734 KA-2734 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 22 KA-2735 Filed 05/16/2012 08/23/10 611099 Page 14 of295 39 10:32 AM CASI ENTITIES 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Basis Type Date Num Name Memo Class Clr Split Total 5180 . AE-Winzip 5140 . AE-Hardware - Other General Journal 12/8/2001 31912002 General Journal 5/812003 General Joumal AE12... AE 0... AEO... AE 0... AEO... AE ANTEC AEANTEC AE SGI AE HOWE M... AEHDWEM... NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP -SPLlT -SPLlT5001 . AE-Jill .. ' 5148 AE-CF... Total 5140 . AE-Hardware 21712002 31912002 319/2002 7/8/2002 81712002 9/812002 101812002 1/812003 11812003 4/812003 AE 0... AEO... AE 0... AEO... AE 0... AEO... AE 0... AEO... AE 0... AEO... AE 0... AEO... AE 1... AE 0.. AEO FLEX... FLEX AE HOTEL AE HOTEL B... 8. .. S... AE HOTEL HOTELS... AE HOTEL VA AE HOTEL VA AE HOTEL AE HOTEL AEHOTEL AE HOTEL L... AE FLEX RA... NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP 5210 AE·Me... 5210·. AE-Me... AE·JiII '" 5001 . AE-Jill 5001 . AE-Jill .., AE·Gas 5011 . AE-Gas 5011 . AE-Gas 5011· 5011 . AE-Gas 5157 . AE-Dat... 5157· AE-Oat... 5157· AE-Dat... 2205· Flex A... Total 5189 . AE-Hotel AE·lnstaUation 5190 . AE-lnstaUation AE-Home Depot 5191 . AE·Home 1/812003 General Journal HOME 0... AE HOMED... NIST ATP NISTATP AE-Oat... 5157· AE-Dat... Total 5191 . AE-Home Depot I"'\. " () ~ 5192· AE-Homefront Hardware 1/812002 General Journal 1/8/2002 General Journal 21712002 General Journal General Journal 3/9/2002 4/8/2002 General Journal General Journal 5/812002 71812002 7/812002 General Journal JOurnal General Journal 71812002 817/2002 General Journal 91812002 General Journal 101812002 10/812002 General Journal 111712002 General Journal 1/812003 11812003 General Journal NIST ATP NISTATP NIST ATP NISTATP ATP NIST NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NIST ATP NISTATP ATP NIST NISTATP NIST ATP NISTATP NIST ATP ATP NIST NISTATP NIST ATP NISTATP NIST ATP AE-Oat... 5157· AE-Dat... 5157 . AE-Dat... 5157· AE-Oat... 5210· AE-Me... 5001 . AE-Jill ... AE-JiII... 5168· AE-IB... -SPLlT -SPLIT5011 . AE-Gas 5011 . AE-Gas 5011 AE-Gas 5011 . AE-Gas f'157 . AE-Dat... AE-Oat... 5157 . AE-Dat... 5157·AE-Oat... 5157·. AE-Dat... 5157 TotaI5192·AE-HomefrontHardware Total 5192 . AE-Homefronl Hardware 5193' AE-Jensen Tools General Journal 71812002 7/812002 7/8/2002 General JOurnal Ila.~ General Journal 817/2002 'V¥ General Journal 9/8/2002 u-\ \N ~ AE HOMEFR... HOMEFR. .. AE HOMEFR... HOMEFR. .. AE HOMEFR... HOMEFR. .. AE HOMEFR... HOMEFR.. HOME F... AE HOMEF... AE HOMEFR... HOMEFR. .. AE HOMEFR... HOMEFR. .. AE CM HOM... AECM AE HOMEFR... HOMEFR. .. AE HOMEFR... HOMEFR. .. AE HOMEFR... HOMEFR. .. AE HOMEFR. .. AEHOMEFR. AE TRUE V... -t.. KA-2735 AEJENSEN AE JENSEN JRN ... AE CM JRN... AE JENSEN AEJENSEN CM JEN... AE CMJEN.. NISTATP ATP NIST NISTATP NISTATP NIST ATP NISTATP KA-2735 5011·AE-Gas 5011 . AE-Gas 5011 . AE-Gas 5011·AE-Gas 5011 . AE-Gas 5011 . AE-Gas 299.74 310.57 346.77 0.00 346.77 21,288.61 35.68 21,252.93 585.76 585.76 649.88 1,309.72 1.832.14 1,832.14 2,267.19 2,282.80 2,360.56 2,447.46 2,447.46 2,961.41 585.76 64.12 659.84 522.42 435.05 15.61 77.76 86.90 513.95 0.00 2,961.41 30.72 30.72 30.72 0.00 123.71 10.80 293.94 137.45 25.96 284.18 1,145.53 86.78 239.95 497.29 272.88 203.46 16.70 3,251.85 AEO... AE 0... AEO... AEO... AE 0.. AEO.. 29.00 346.77 30.72 AE12... AE12... AE12.. AE 0... AEO... AE 0... AEO.. AE 0... AEO... AE 0... AEO .. AE 0... AEO ... AE 0... AEO... AE 0... AEO... AE 0... AEO... AE 1 AE1... AE 0... AEO... 0.00 299.74 10.83 36.20 2,961.41 AE 0 AEO Balance Credit 29.00 Total 5140 . AE-Hardware - Other 5189' AE-Hotel AE·Hotel General Journal General Joumal General Journal General Joumal General Joumal General Journal General Journal General Journal General Journal Debit 30.72 123.71 123.71 134.51 134.51 428.45 565.90 565.90 591.86 591.86 876.04 876.04 2,021.57 2,021.57 1,934.79 1,934.79 2,174.74 2,174.74 2,672.03 2,944.91 2,944.91 3,148.37 3,148.37 3,165.07 3,165.07 86.78 3,165.07 3,165.07 34.54 1,264.94 1,264.94 1,230.40 1,230.40 1,233.40 1,233.40 1,161.01 1.161.01 1.264.94 1,264.94 3.00 72.39 Page Page 6 6 KA-2735 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 23 KA-2736 Filed 05/16/2012 08/23/10 611099 Page 15 of295 39 10:32 10:32 AM AM CASI ENTITIES 07/11/10 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Accrual Basis Basis Type Type Date Num Memo Name Class Clr Debit Balance Balance Credit Credit ~~~~-~~~~-- Total Total 5193 5193 .. AE-Jensen AE-Jensen Tc?ls 5190, 5190· AE·lnstallation AE·lnstallation • Other General 1218/2001 General Joumal Joumal 71812002 General General Journal Journal General 1117/2002 General Journal Journal General 1218/2002 General Journal Journal General 61812003 General Journal Journal General General Journal Journal 61812003 1,26"7.94 AE12... AEO... AE 1... AE 1... AEO... AEO ... AETRUEV... AEANTEC AETRUEV... AETRUEV... AE INSTALL... AEINSTALL. .. NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 5140·. AE-Har AE-Har... 5140 ... 5011 . AE-Gas 5157· AE-Dat... 5007 . AE-Auto 5011 . AE-Gas 5011 . AE-Gas Total Total 5190 5190 .. AE-Installation AE-Installation - Other Total 5190 .. AE-Installation AE-Installation Total 5190 5200 5200 •• AE.Jntemet AE-Intemet 5201 5201 •• AE·Amtrak AE-Amtrak General General Journal Journal 81812003 81812003 AEO... AEO ... AE INTERN... INTERN ... LLC AE-eF... 5148· AE-CF ... Total 5201 5201 .. AE-Arntrak AE-Arntrak Total 5203 '. AE-Expedia AE-Expedia 5203 General Journal Journal General General Journal Journal General AEO... AEO... AE MEALS ... INTERN ... AE INTERN... NISTATP NISTATP 5011 . AE-Gas .. 5008 . AE-Air. AE·Air... 5203 .. AE-Expedia AE-Expedia Total 5203 Total AE-::-O:I"~e: AE-::":f"~e: AEO ... AEO... AEO ... AEO... AE INTERN ... AECM INTE ... NISTATP NISTATP 5011 . AE-Gas 5011 . AE-Gas Other AE-Imerl'l<!'i Total 5200 5200 .. AE-Interl'l<!'i Total 5210· AE·Meals AE·Meals 5210, General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journa: Journa: General General Journ;;: Journ;;: General General Journa. Journa. General General Journa' Journal General " ~ (' \)J bI '" KA-2736 111712001 111712001 1218/2001 12/8/2001 1218/2001 1/8/2002 21712002 21712002 319/2002 51812002 51812002 6R12002 718/2002 8f712002 91812002 91812002 91812002 91812002 '":18/2002 ":18/2002 .. --','2002 '3'2002 "2002 ;• 2002 ,2003 AE11 ... AE12... AE12 ... AE12... AE12... AE12... AEO... AEO... AEO... AEO .. AEO... AEO .. AEO... AEO... AEO .. AEO... AE 1 1.. AE 1.. AEL. 1 .. AE 1.. AEO AE MEALS AE MEALS ... AE MEALS AE MEALS AEMEALS AE MEALS AE MEALS AE MFALS AEMEALS AE MEALS AE MEALS VA AE MEALS ... AE MEALS AE MEALS ... MC::A.LS AE MC;:A.LS A'E. 1.1-' "'" ., A'E ~E AE r...~ AE I,' r.' <'N ... '-N NISTATP NISTATP NIST ATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NIST ATP NIST ATP NISTATP NIST ATP NIST ATP NISTATP NISTATP KA-2736 5220 . AE-Offi ... AE-Offi... 5140 . AE-Har ... AE-Har... 5140 . AE-Har... ... 5140· AE·Har AE·Har... 5157· AE-Dat... AE·Dat... -SPLlT ·SPLlT5001 AE-JiII AE·JiII ... 5192· AE-Ho ... AE-Ho... 5011 AE-Gas 5011 . AE-Gas AE·Gas 5011 . AE-Gas 5011 . AE-Gas 5011 . AE-Gas 5157· AE·Dat... 5157· AE-Dat... 5157 . AE-Dat... AE·Dat... 5007 . AE-Auto 5157· AE-Dat... 1,161.01 1,161.01 79.33 79.33 111.87 111.87 161.21 161.21 252.16 252.16 507.88 507.88 576.21 576.21 576.21 0.00 0.00 576.21 576.21 5,126.72 193.71 193.71 4,933.01 4,933.01 57.00 57.00 57.00 0.00 0.00 57.00 57.00 331.25 331.25 356.24 356.24 331.25 24.99 - 356.24 5200 •• AE-Intemet AE-Intemet •• Other Other 5200 5{7/2oo2 Jou~a! General Jou~a! General st"2oo2 General Jow'-a· Jow·-a· "'812002 "'812002 General Total52oo Total52oo 79.33 32.54 49.34 90.95 255.72 68.33 57.00 81712002 81712002 418/2003 106.93 106.93 0.00 0.00 356.24 356.24 29.95 29.95 29.95 29.95 0.00 0.00 29.95 29.95 29.95 0.00 0.00 443.19 29.95 29.95 413.24 413.24 29.95 77.79 18.08 14.95 130.01 35.20 76.05 162.55 43.35 167.84 589.17 5.12 29.62 83.50 11.61 160.35 341.52 569.35 224.40 77.79 77.79 95.87 95.87 110.82 110.82 240.83 240.83 276.03 276.03 352.08 352.08 514.63 514.63 557.98 557.98 725.82 725.82 1,314.99 1,314.99 1,320.11 1,320.11 1,349.73 1,349.73 1,433.23 1,433.23 1,444.84 1,444.84 1,605.19 1,605.19 1,946.71 1,946.71 2,516.06 2,516.06 2,740.46 2,740.46 Page Page 77 KA-2736 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 24 KA-2737 Filed 05/16/2012 08/23/10 611099 Page 16 of295 39 CASI ENTITIES 10:32 10:32 AM AM Transaction Detail By Account 07/11110 07/11110 Accrual Accrual Basis Basis October 2001 through December 2003 Type Type General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal Date 2nJ2003 2n12003 31912003 4/812003 4/812003 5/812003 61812003 71912003 101812003 11/812003 Num AE 0... 0... AEO... AEO... AEO... AEO... AEO ... AEO... AE10... AE11 ... Name Memo AE AE AE AE AE AE AE AE MLS AN... MKSAN ... MLSAN... MLSAN... MLSAN... MLSAN... MLSAN... MLSAN ... Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP LLC LLC Clr Debit AE-IEE... 5128· AE-IEE ... :;157, AE-Dat... 5008· AE·Air... 5148· AE-CF... 5011 . AE-Gas 5011 . AE-Gas AE-CF... 5148· AE-CF ... AE-CF... 5148· AE-CF ... Total Total 5210 5210 .. AE-Meals AE-Meals AEO... AEO ... AE BRUCE ... NISTATP 5128· AE-IEE... Total 5221 .. AE-Bruce AE-Bruce Better Living Total 5221 5222 5222 .. AE-Coffee AE-Coffee Distributing Distributing General Journal Journal General 51812002 General Journal Journal 61712002 General General Journal Journal 111712002 General AECOFFEE... AECOFFEE ... AECOFFEE... AECOFFEE... AE COFFEE... NISTATP NISTATP NISTATP 5192· AE-Ho ... AE-Ho... 5011 . AE-Gas 5157 AE-Dat... 5222 .. AE-Coffee AE-Coffee Distributing Total 5222 Total 5223 •• AE-Eckerd AE·Eckerd 5223 General Journal Journal General 4/812003 4/812003 AE OFCEC... NISTATP 5008 AE-Air... Total 5223 5223 .. AE-Eckerd AE-Eckerd Total 5224 .. AE-Label AE-Label Universe Universe 5224 General Journal Journal 31912003 General 31912003 AEC AE OFC LAB... NISTATP 5157' AE-Dat... 5224 .. AE-Label AE-Label Universe Total 5224 Total 5225 .. AE-Marriott AE-Marriott Gift Gift Shop 5225 2[712003 General Journal Journal General 2f712003 AEC AE MARRIO... NISTATP 5128· AE-IEE... Total 5225 5225 .. AE·Marriolt AE·Marriolt Gift Shop Total () 5226 '• AE-office AE-Office Depot Depot 5226 11n12001 General Journal Journal 11nJ2001 General General Journal Journal 121812001 General General Journal Journal General 1/812002 General Journal Journal 1/812002 General 2n12002 General Journal Journal General 2nJ2002 General Journal Journal 21712002 General General Journal Journal 3/912002 General General Journal Journal 4/812002 General 617/2002 General Journal Journal General General Journal Journal 71812002 General General Journal Journal 81712002 General General Journal Journal 9/8/2002 General General Journal Journal 10/1/2002 General General Journal Journal 10/8/2002 General 10/612002 General Journal Journal General ~ \N ~ l' KA-2737 AEOFFICE ... AE OFFICE .. AE OFFICE ... AE CM OFC ... AE OFFICE ... AE OFFICE ... AE OFFICE ... AEOFFICE ... AEOFFICE ... AE OFFICE ... AE OFFICE ... AEOFFICE ... AE OFFICE ... AEOFFICE ... AECMOFC .. NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 5220 . AE-Offi ... AE·Offi... 5140 . AE-Har ... AE-Har... 5157· AE·Dat... AE-Dat... 5157 5157· AE·Dat... AE-Dat... 5210 . AE-Me ... AE-Me... 5210 . AE·Me ... AE-Me... 5001 . AE·Jili AE-Jill ... 5168· AE-IB. .. 5011 . AE·Gas AE-Gas 5011 . AE-Gas 5011 . AE-Gas 5011 . AE-Gas 5157 . AE-Dat... 5157' AE·Dat... AE-Dat... 5157 . AE·Dat... AE-Dat... 524.55 524.55 15.19 15.19 0.00 0.00 15.19 15.19 35.40 35.40 0.00 0.00 35.40 35.40 6.00 6.00 6.00 6.00 AE1L AE12 ... AE12... AE12... AE12 ... AE12... AEO ... AEO... AEO... AEO ... AEO... AEO ... AEO... AEO ... AEO... AEO... AEO... AEO... FLEX... 1... AE 1.. AE 1.. 1... 0.00 0.00 35.40 35.40 129.75 129.75 323.67 323.67 407.93 407.93 524.55 524.55 15.19 15.19 5,069.72 5,069.72 129.75 129.75 0.00 0.00 323.67 84.26 116.62 524.55 AE 0O. 0.00 0.00 129.75 129.75 AEO .. AEO... AE 1. 3,029.85 3,029.85 3,131.95 3,131.95 3,778.80 3,778.80 3,887.58 3,887.58 4,441.78 4,441.78 4,906.54 4,906.54 5,055.22 5,055.22 5,069.72 5,069.72 289.39 102.10 646.85 108.78 554.20 464.76 148.68 14.50 5,069.72 5220 5220 .. AE-Office AE-Office 5221 5221 •• AE-Bruce AE-8ruce Better Better Living General 21712003 General Journal Journal Balance Balance Credit Credit 0.00 000 168.57 764.61 119.45 54.11 54.11 57.37 214.88 183.98 190.52 142.89 349.97 376.59 424.34 587.64 642.58 16.24 16.24 6.00 6.00 168.57 168.57 933.18 933.18 1,052.63 1,052.63 998.52 998.52 1,055.89 1,055.89 1,270.77 1,270.77 1,454.75 1,454.75 1,645.27 1,645.27 1,788.16 1,788.16 2,138.13 2,138.13 2,514.72 2,514.72 2,939.06 2,939.06 3,526.70 3,526.70 4,169.28 4,169.28 4,153.04 4,153.04 Page Page 88 KA-2737 KA-2737 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 25 KA-2738 Filed 05/16/2012 08/23/10 611099 Page 17 of295 39 CASI ENTITIES 10:32AM 10:32AM Transaction Detail By Account 07/11/10 07/11/10 Accrual Accrual Basis Basis October 2001 through December 2003 Type Type General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal Date llfll2002 llnl2002 51812003 51812003 71912003 71912003 9/812003 Num AE 1... 1... FLEX... AEO... AE09 ... Name Memo Class AEOFFICE ... AE FLt::X OF... OF ... AE OFC OF... OF ... AE OFC OF... OF... NIST ATP NIST ATP NIST ATP LLC Debit Clr 5157· AE-DaL A... 2205 . Flex A ... 5011 . AE-Gas AE-CF... 5148 . AE-CF ... Total Total 5226 5226 .. AE-Office AE-Office Depot 5227 5227 .. AE-Cffice AE-Office Max General 319/2002 General Journal Journal AEO... AE OFFICE ... NIST ATP AE-Jill ... 5001 . AE·JiII AE PEARL P... P ... NISTATP AE-IEE... 5128· AE-IEE ... Total Total 5228 5228 .. AE-Pearl AE-Pearl Paint Paint 5229 5229 •• AE-Radlo AE-Radlo Shack Shack 11n12001 l1n12001 General General Journal Journal General General Journal Journal 51812002 51812002 71812002 General Journal Journal 718/2002 General General Journal Journal 8nl2oo2 Bn12oo2 General 10/812002 General Journal Journal General General Journal Journal 11812003 General General Journal Journal 4/812003 General General Journal Journal General 61812003 71912003 719/2003 AE11... AEO ... AEO... AEO... AEO ... AEO... 1... AE 1... AEO ... AEO... AEO... AEO... AE RADIOS... AERADIOS... AE RADIOS ... AE RADIOS... AE RADIOS... AERADIOS... RA... AE OFC RA... AEOFCRA... NIST ATP NISTATP NISTATP NISTATP NIST ATP NIST ATP NIST ATP NIST ATP AE-Offi... 5220 . AE-Offi ... ... 5192· AE-Ho AE-Ho... 5011 . AE-Gas 5011 . AE-Gas 5157· AE·Dat... AE-DaL 5157· AE-Dat... AE-DaL 5008 . AE-Air... 5008· 5011 . AE-Gas AEO... AE OFCRIT... NISTATP 5011 . AE-Gas 1/812002 11812002 2n12002 8n12002 8fl12002 AESTAPLES AESTAPLES PAY PAL AE PAYPAL NISTATP NISTATP NISTATP 5157· AE-Dat... AE-DaL ... 5210 . AE-Me AE-Me... 5011 . AE-Gas 5231 .. AE-51aples AE-Staples Total 5231 Total () ~ 5220 •• AE-Offlce AE-Office •- Other Other 5220 10/812001 General Journal Journal 101812001 General 101812001 General Journal Journal 10/812001 General l1n/2oo1 General Jourr-al Jourr'al 11n/2oo1 General l1n/2oo1 General Journal Journal l1n/2oo1 General 81712002 General Journal Journal 8012002 General l1n/2002 General Journal Journal l1fl12002 General General Journal Journal 12/8/2002 General 12/8/2002 General Journal Journal General AE 1... 1... AE 1... AEll ... AE11 AE11... AEO... AEL AE 1... AEL AEL 09 ... AE FLEX 09... 09 ... AE FLEX 09... 10... 6,E FLEX 10... AE FLEX 10... 10... REBILLI ... AE REBILLI... AEPHOTOS PERFOR. .. AE PERFOR... AEOFFICE INC INC NISTATP NISTATP NISTATP NIST ATP NISTATP NIST ATP Total 5220 5220 .. AE-Office AE-Office - Other Total ' " Total Total 5220 5220 .. AE-Office AE-Office '" '" KA-2738 '" .....I -SPLlT -SPLlT... 5220 . AE-Offi AE-Offi... -SPLlT -SPLlT... 5220· AE-Offi AE-Offi... 5011 . AE-Gas 5157· AE-Dat... AE-DaL 5007 . AE-Auto 5007 . AE-Auto 0.00 0.00 4,426.26 4,426.26 28.20 28.20 47.93 47.93 0.00 0.00 47.93 47.93 67.57 67.57 134.37 134.37 168.30 168.30 185.60 185.60 344.50 344.50 362.12 362.12 389.62 389.62 596.22 596.22 67.57 66.80 33.93 17.30 158.90 17.62 27.50 206.60 0.00 0.00 596.22 596.22 0.00 0.00 6.26 6.26 6.26 6.26 6.26 865.99 865.99 886.44 886.44 1,029.35 1,029.35 865.99 20.45 142.91 1,029.35 4,350.29 4,350.29 4,241.98 4,241.98 4,350.29 4,350.29 4,426.26 4,426.26 28.20 28.20 47.93 6.26 AE12 ... AEO ... AEO... AEO ... AEO... 178.66 178.66 28.20 596.22 Total 5230 5230 .. AE-RiteAid AE-RiteAid Total 5231 .. AE-5taples AE-Staples 5231 General Journal Journal General General Journal Journal General General Journal Journal General 108.31 75.97 47.93 5229 .. AE-Radio AE-Radio Shack Total 5229 Total 5230 '. AE-RiteAid AE·RiteAid 5230 General Journal Journal General 108.31 108.31 28.20 AEO... Balance Balance 197.25 4,604.92 Total Max Total 5227 5227 .. AE-Office AE-Office Max 5228 5228 •• AE-Pearl AE-Pearl Paint Paint General 21712003 General Journal Journal 2n12003 Credit Credit 0.00 0.00 1,029.35 1,029.35 84.07 84.07 165.25 165.25 246.4:;t 246.4:? 330.50 330.50 366.50 366.50 577.39 577.39 745.59 745.59 1,108.04 1,108.04 84.07 81.18 81.18 84.07 36.00 210.89 168.20 362.45 1,108.04 0.00 0.00 1,108.04 1,108.04 8,131.81 178.66 178.66 7,953.15 7,953.15 5250 5250 •• AE·Paypal AE-Paypal Page Page 99 KA-2738 KA-2738 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 26 KA-2739 Filed 05/16/2012 08/23/10 611099 Page 18 of295 39 10:32 10:32 AM AM CASI ENTITIES 07/11/10 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Accrual Basis Basis Type Type General General Journal Journal Date Num 1/8/2003 1/812003 AEO... AEO ... Name Memo AE PAYPAL Class NISTATP Clr Debit 5157· AE-Dat... Tolal 5250 .. AE-Paypal AE-Paypal Tolal 5250 10/8/2003 AE10... AE10 ... AE PHONE I... LLC 5148· AE-CF AE-CF... 5148, ... Tolal5261 Tolal5261 .. AE-IDT AE-IDT AEO ... AE PHONE ... NISTATP 5011 . AE-Gas TOla15263 Total 5263 .. AE-5ierra AE-5ierra Wyreless Wyreless 5264 5264 •• AE-Sky1e1 AE-Sky1e1 General General Journal Journal 11/8/2003 AE TELE SK... SK ... LLC AE-CF... 5148 . AE-CF ... Total 5264 .. AE-Skytel Tolal5264 AE-Sky1el 7/812002 9/812002 101812002 10/8/2002 91812003 91812003 11/8/2003 AEO .. AEO... AE 1 AE 1! AE09. AE" . 11/8/2oo~ 11/8/2oo~ ~,-EX ~"EX AE CMSPRI... AE CMSPRI... AETELEPH... AE CMSPRI... AE SPRINT AE TELESP... SP ... AE FLEX SP... NISTATP NISTATP NISTATP NIST ATP LLC LLC LLC 5011 . AE-Gas 5011 . AE-Gas 5157· AE-Dat... 5157· AE-Dat... 5148· AE-CF ... AE-CF... 5148· AE-CF ... AE-CF... 2205 . Flex A ... A... Total 5265 .. AE-Sprinl AE-Sprint Tola15265 Af: At: Ai ;.:. -' ~t. oJ ~t. AEO AEO.. AEO... AEO... AEO... AE09 ... AE09... AE TELEPH ... AE PHONE AE PHONE AE CMIBILLS AETELEPH ... AE TELEPH ... TELEPH ... AE TELEPH... TELEPK... AE TELEPK... AE PHONE NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP LLC 5210' AE-Me ... AE-Me... 5001 . AE-Jill ... 5011 . AE-Gas 5011 . AE-Gas 5011 . AE-Gas 5011 . AE-Gas 5157· AE-Dal... AE-Dat... 5128· AE-IEE ... AE-IEE... 5148 AE-CF ... AE-CF... Tolal 5266 5266 .. AE·Telephone AE-Telephone Tolal J) ;p. \' "" UJ ~ 5260 .. AE-Phone AE-Phone •- Other Other 5260 617/2002 General Journal Journal General AEO... AE PHONE NISTATP 5011 . AE-Gas Total5260 AE-Phone· AE-Phone - Olher Other Tolal5260 Total 5260 5260 .. AE-Phone AE-Phone Total 5270 .. AE'P05lage AE-P05tage 5270 5275 .. AE-USPS AE-USPS 5275 General Journal Journal General General Journal Journal General KA-2739 12/8/2001 1/812002 1/8/2002 AE12 ... AE12... AE12 ... AE12... AE USPS AE USPS NISTATP NISTATP 5140· AE-Har ... AE-Har... 5157· AE-Dat... 0.00 0.00 104.74 104.74 50.18 50.18 0.00 0.00 50.18 50.18 105.00 105.00 205.00 205.00 205.00 205.00 -105.00 -105.00 -310.00 -310.00 -105.00 -105.00 -310.00 -310.00 -260.81 -260.81 -160.81 -160.81 39.81 39.81 515.00 515.00 39.81 39.81 49.19 100.00 200.62 9.72 41.58 205.00 22.00 22.00 105.00 105.00 105.00 55.22 25.00 1.00 442.52 128.20 128.20 104.74 104.74 205.00 554.81 5266· AE-Telephone AE-Telephone 5266· General Journal Journal 21712002 General 31912002 General Journal Journal 3/912002 General General Journal Journal 7/8/2002 General General Journal Journal 7/812002 General General Journal Journal 81712002 General General Journal Journal 81712002 General General Journal Journal 1/812003 General General Journal Journal 21712003 General 9/8/2003 General Journal Journal General 0.00 0.00 50.18 50.18 20.44 20.44 128.20 128.20 104.74 104.74 AE1L. AE11... 20.44 20.44 0.00 0.00 128.20 128.20 5263 5263 .. AE-Sierra AE-Sierra Wyreless Wyreless General 6/812003 General Journal Journal Balance Balance 20.44 20.44 5260 5260 .. AE-Phone AE-Phone 5261 5261 .. AE·IDT AE-IDT General General Journal Journal 5265 •• AE-8print AE-Sprlnt 5265 General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General Credit Credit 127.00 127.00 9.72 9.72 51.30 51.30 256.30 256.30 234.30 234.30 339.30 339.30 234.30 234.30 289.52 289.52 314.52 314.52 315.52 315.52 315.52 315.52 127.00 127.00 127.00 127.00 0.00 0.00 127.00 127.00 1,407.45 642.00 642.00 765.45 765.45 10440 73.85 104.40 104.40 178.25 178.25 Page Page 10 10 KA-2739 KA-2739 Case 1:08-cv-10223-NRB 32-19 Case: 11-1924 Document:Document 95 Page: 27 KA-2740 Filed 08/23/10 611099 Page 19 of295 39 05/16/2012 10:32 10:32 AM AM CASI ENTITIES 07/11/10 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Accrual Basis Basis Type Type Da1e Date General General Journal Joumal General General Journal Journal General General Journal Joumal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Joumal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal 319/2002 31912002 5/812002 5/812002 111712002 111712002 1218/2002 1218/2002 11812003 11812003 21712003 21712003 319/2003 31912003 4/812003 4/812003 5/8/2003 5/8/2003 8/8/2003 8/8/2003 121812003 121812003 121812003 121812003 Num AEO... AEO ... AE 1... 1... AE 1... AEO... AEO... AEO... AEO ... AEO ... AEO ... AE12... AE12 ... FLEX... FLEX ... - - - -.. _Name.._---_ __- _ _ _ _. " _ . •.... ~~ ~~.w ____ .... Memo Class AEUSPS AE USPS AE USPS AEUSPS AE USPS AE USPS AE USPS AE USPS AE USPS AE USPS AE USPS AE FLEX US... US ... NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NIST ATP NISTATP NISTATP LLC LLC LLC Clr Split Credit Credit Debit Balance Balance ___ ... AE-Jill ... 5001 . AE-JiI! AE-Ho... 5192· AE-Ho ... 5157· AE·DaL AE-Dat... 5007 . AE-Aulo AE-Oat... 5157· AE·DaL AE-IEE... 5128· AE·IEE ... AE-Oat... 5157 . AE-Dal ... AE-Air... 5008 . AE-Air ... AE-CF... 5148· AE-CF ... AE-CF... 5148· AE-CF ... AE-CF... 5148 AE-CF ... A...... 2205 . Flex A 246.98 246.98 279.43 279.43 340.28 340.28 469.53 469.53 669.53 669.53 713.60 713.60 727.25 727.25 758.25 758.25 851.05 851.05 996.93 996.93 1,051.13 1,051.13 1,251.13 1,251.13 68.73 32.45 60.85 129.25 200.00 44.07 13.65 31.00 92.80 145.88 54.20 200.00 ~.~.~ Tolal5275 Tolal5275 .. AE-USPS AE-USPS Tolal5270 Tolal5270 .. AE-Poslage AE-Poslage 5280 5280 •• AE·Repairs AE·Repairs General Journal Joumal General General Journal Joumal General General Journal Journal General Gef'leral Journal Journal Gef'leral 11812002 11812002 5/812002 5/812002 71812002 71812002 817.12002 81712002 AE12 ... AEO .. AEO... AEO... AE AE AE AE KIPS KIPS KIPS KIPS BAY BAY BAY BAY NISTATP NISTATP NISTATP NlSTATP NIST ATP 5157· AE-DaL AE-Oat... 5192 . AE-Ho ... 5011 . AE-Gas 5011 . AE·Gas AE-Gas ii v~aJ~ ,. v~a J~'. AEO... AEO... AE SIAM AE SIAM NISTATP NISTATP 5210· AE-Me ... AE-Me... 5168 . AE-IB ... AE-IB... AE·SIAM Malh Malh Society Society AE-SIAM t..,E,Seminar Total 5290: 4,E·Seminar TolaI5290: 5299 AE-Software AE·Software 5299 5300 .. AE-Buy AE-Buy Up Up Time Time 5300 General Journal Journal 61712002 61712002 General General Journal Journal 61712002 General 61712002 n ~ ~ ~ W AEO... AEO... '" AE BUY UP ... AE BUY UP ... NISTATP NISTATP 5011 . AE-Gas 5011 . AE-Gas AEO... AE SOFTC... NISTATP 5128· AE-IEE .. AEO ... AEO ... AESOFTDL AESOFTOL AESOFT 01. DI. .. NISTATP NISTATP 5128· AE-IEE ... AE-IEE... 5008· AE-Air... AE-Air. .. Tolal ~c ~ c... AE-Digiall River River Soft Soft Tolal .. AE-Oigiall 5303 .. 4f 4f -Eacceleralion -Eacceleralion 5303 fnal General ...",..1 61712002 General ..1......(1'\al 61712002 0.00 0.00 1,251.13 1,251.13 AE 0.. 0 .. AE EACCEL. EACCEL.. NISTATP 5011 . AE-Gas 21.64 21.64 31.00 31.00 39.66 39.66 46.16 46.16 21.64 9.36 8.66 6.50 0.00 0.00 46.16 46.16 250.00 250.00 500.00 500.00 250.00 250.00 500.00 0.00 0.00 500.00 500.00 500.00 0.00 0.00 500.00 500.00 51.50 51.50 850.99 850.99 799.49 799.49 51.50 51.50 799.49 799.49 850.99 177.45 177.45 177.45 0.00 0.00 70.00 177.45 177.45 107.94 107.94 207.93 207.93 107.94 99.99 207.93 J\ KA-2740 1,251.13 177.45 Tolal5301 AE-Coda AE-Coda Company Company Tolal5301 5302· AE·Digiatl AE·Digiatl River River Soft Soft 5302· General Journal JOurnal 21712003 General 21712003 General Journal Journal 41812003 41812003 General 1,251.13 1,251.13 850.99 Up Time Time Tolal53oo AE-Buy AE-Buy Up Total53oo 5301 .. AE-Coda AE-Coda Company Company 5301 21712003 Geners'l Journal Journal Genere 21712003 0.00 0.00 46.16 ~~1I~ ~~:'&: ,o,E .Repairs '!T~~.1~ 79C ,o,E·Repairs S2tC AI .u \eminar \eminar S2tC us; US; 4f 4f SlAM SlAM Math Math Society Society .'>'t!J r ",· i' i' Journal Journal 21712002 :>'t!Jr"!' 21712002 .:.e....~.~ . "'. ..•. -'al -'al .:.e.... 41812002 41812002 1,251.13 0.00 0.00 207.93 207.93 70.00 70.00 Page Page 11 11 KA-2740 KA-2740 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 28 KA-2741 Filed 05/16/2012 08/23/10 611099 Page 20 of295 39 CASI ENTITIES 10:32 10:32 AM AM Transaction Detail By Account 07/11/10 07/11/10 Accrual Accrual Basis Basis October 2001 through December 2003 Type Type General General Journal Journal oate Oate Num 71812002 71812002 AEO... Name Memo AECMEAC... Class NISTATP Clr Total AE-Eacceleration Total 5303 5303 .. AE-Eacceleration 5306 5306 .. AE-Getlnfo.Com AE-Getlnfo.Com General 5/812002 General Journal Journal General 4/8/2003 General Journal Journal 70.00 AEO ... AE 0... 0... AE GET INFO AE SOFT G... G ... NIST ATP NISTATP AE-Ho... 5192· AE·Ho ... AE-Air... 5008 . AE·Air ... Total Total 5306 5306 .. AE-Getlnfo.Corn AE-Getlnfo.Corn 5307 5307 .. AE-lris AE-lris Inc. Inc. General General Journal Journal General General Journal Journal General General Journal Journal 7/8/2002 7/812002 11812003 7/9/2003 AEO... AEO ... AEO... AEO... AE IRIS INC AE IRIS SHOP AE SOFT IRIS NIST ATP NISTATP NISTATP AE-Gas 5011 . AE·Gas 5157· AE-Dat... 5011 . AE-Gas AEO... AE JASCSO... NISTATP 5011 . AE-Gas 5309 .. AE-Kennedy AE-Kennedy Software Software 5309 General Journal Journal 21712003 General 21712003 General Journal Journal General 3/912003 KE ... AE SOFT KE... REFUND ... AE REFUND... NIST ATP NIST ATP 5128· AE-IEE ... AE-IEE... 5157· AE-Dat... Total 5309 5309 .. AE-Kennedy AE-Kennedy Software Total 5310· AE-McAfee AE-McAfee 5310· General Journal Journal General General Journal Journal General 518.'2002 6/7,2002 6/7,2002 AE MCAFEE AE MCAFEE NISTATP NIST ATP 5192· AE-Ho ... AE-Ho... 5011 . AE-Gas Total 5310 5310 .. AE-McAfee AE·McAfee Total 5311 .. AE·MYNAI.Corn AE-MYNAI.Corn 5311 51812003 Genera! Journal Journal General 51812003 AEO... AE SOFTM... NISTATP 5148 . AE·CF AE-CF ... {\ 1\ 5312 .. AE..Quickbooks AE.Quickbooks 5312 General Journal Journal 1/8/2002 General General Journal Journal 5/8/2002 General General Journal Journal 61712002 General General Journal Journal 61712002 General General Journal Journal 1/8/2003 General General Journal Journal General 4/8/2003 ~ 5313· AE-Regnow AE-Regnow 5313· General Journal Journal General W 5314 .. AE·Regsoft AE-Regsoft 5314 General Journal Journal General General Journal Journal General AE AE AE AE AE AE 08 PAY... OS INTUIT S ... INTUIT S... CMOBO... INTUITO... SOFT IN... NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP 5157 AE-Dat... 5192· AE-Ho ... AE-Ho... 5011 . AE-Gas 5011 . AE-Gas 5157· AE-Dat... AE·Dat... 5008 . AE-Air ... AE-Air... 4/8/2003 AEO ... AEO... SOFTR.. AE SOFT R... NtSTATP NISTATP 5008 . AE-Air ... AE-Air... Total 5313 5313 .. AE-Regnow AE-Regnow Total t KA-2741 5/812002 61712002 AEO... AEO... AEO .. AE REG SOFT AE REG SOFT NIST ATP NISTATP 5192· AE-Ho ... 5011 . AE-Gas 0.00 0.00 427.91 427.91 0.00 0.00 19.00 19.00 189.95 189.95 195.90 195.90 5.95 5.95 189.95 189.95 5.95 5.95 19.00 19.00 41.54 41.54 72.69 72.69 0.00 0.00 72.69 72.69 71.38 71.38 0.00 0.00 129.00 1,634.52 1,088.08 1,623.70 1,623.70 169.00 166.54 71.38 71.38 129.00 129.00 1,763.52 1,763.52 2,851.60 2,851.60 1,227.90 1,227.90 1,396.90 1,396.90 1,563.44 1,563.44 1,623.70 1,623.70 1,563.44 1,563.44 73.86 73.86 73.86 73.86 0.00 0.00 73.86 73.86 3,187.14 Total 5312 5312 .. AE-Ouickbooks AE-Ouickbooks Total 55.58 55.58 68.94 68.94 297.92 297.92 427.91 427.91 71.38 --71.38 AE12 ... AE12... AEO... AEO ... AEO ... AEO... AEO... 0.00 0.00 41.54 31.15 72.69 Total 5311 5311 .. AE-MYNAI.Com AE·MYNAI.Com Total 15.63 15.63 55.58 55.58 195.90 195.90 AEO ... AEO... AEO ... AEO.. 36.00 36.00 19.00 19.00 AEO... AEO... 36.00 36.00 34.00 34.00 68.94 228.98 129.99 427.91 Total Total 5308 5308 .. AE-Jasc AE·Jasc Software Software Balance Balance 34.00 34.00 15.63 39.95 55.58 Tolal Tolal 5307 5307 .. AE-Iris AE-Iris Inc. Inc. 5308· 5308· AE.Jasc AE.Jasc Software Software General 61712002 General Journal Journal 61712002 Credit Credit Debit AE-Gas 5011 AE·Gas 32.94 25.00 32.94 32.94 57.94 57.94 Page Page 12 12 KA-2741 KA-2741 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 29 KA-2742 Filed 05/16/2012 08/23/10 611099 Page 21 of295 39 10:32 AM CASI ENTITIES 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Basis Type General Journal General Journal Date Num 91812002 9'8'2002 91812002 9/8'2002 AEO... AEO... Name Memo Class AE SOFlWA... REG ... AE CM REG... NIST ATP NISTATP Clr Split 5011 . AE-Gas 5011·AE-Gas Total 5314 . AE-Regsof! 5315' AE-Rhino General Journal General Journal 51812003 618/2003 618'2003 AEO... AEO... AE SOFTR .. AE SOFT R .. NISTATP NISTATP 5148· AE-CF ... 5011 . AE-Gas 61712002 51812003 518'2003 AEO... AEO... AE ROXIO AE ROXIO L NISTATP NISTATP 5011 . AE-Gas AE-CF ... 5148· AE-CF... AEO... AE RUNTIME NISTATP 5011 AE-Gas AE-Runtirne Total 5317 . AE-Runtime 5318· AE-5oftware for Science Journal General Joumal 101812002 AE SOFlWA.. SOFTWA.. NISTATP 5157 . AE-DaL AE-OaL AE-Software for Science Total 5318 . AE-Soflware 5319, 5319' AE-Tehalchemy AE-Tehalcherny General Journal 51812002 1/812003 Journal General Joumal 61812003 General Journal AE TECHAL.. AETECHAL .. AE SOFTTE ... NISTATP NISTATP NISTATP 5192 . AE-Ho ... ':::31... 51S l.r ':::3L 51S50' :'as "r AE-Tehalcherny Total 5319 . AE-Tehalchemy 5320 . AE-Visioneer General Journal General Journal General Journal 71812002 7'812002 41812003 4'8'2003 51812003 518'2003 AE VISIONE ... AE SOFTVL. AESOFTVL NIST ATP NISTATP NISTATP . ~.:. ·~as 5008 AE·..:..,.: AI: .';.: ... 5145· AE-CF .. 5u~ Total 5320 . AE-Visioneer n ~ (\ uJ .c:. - 5321· 5321' AE-WNT.Reg.Net 51812002 General Journal AEWNT.RE... NISTATP 5192 . AE-Ho ... 0.00 82.91 105.90 195.85 0.00 195.85 159.00 0.00 159.00 258.00 0.00 258.00 34.95 36.95 56.90 0.00 56.90 150.00 44.94 664.90 514.90 150.00 514.90 44.94 619.96 57.90 57.90 57.90 Total 5321 . AE-WNT.Reg.Net 34.95 82.91 34.95 2.00 19.95 664.90 AEO... 97.89 258.00 56.90 AEO... AEO... AEO... 19.95 159.00 258.00 AEO .. AEO... AEO... 117.84 97.89 105.90 89.95 159.00 AEL 19.95 34.95 47.96 195.85 61712002 Balance 59.90 82.91 Total 5316 . AE-Roxio 5317 • AE-Runtime General Journal Credit 117.84 Total 5315· AE-Rhino 5316, 5316' AE-Roxio Journal General Joumal General Journal Debit 0.00 57.90 0.00 39.74 .39.74 3974 ~322 AE-WWW.RTT.Corn . AE-WWW.RTT.Com General Journal 111812003 11'812003 AE11 ... .. AE WINW.R.. VVINW.R.. LLC AE-CF ... 5148· AE-CF... 39.74 3974 AE-WlJVW.RTT.Corn Total 5322 . AE-WVVWRTT.Com 5323· AE-lippy.USA 61812003 General Journal AEO ... SOFTZ!. .. AE SOFTZI... NISTATP 5011 . AE-Gas KA-2742 AEO ..... AE PC MODL MODI... NISTATP 5011 . AE-Gas 426.00 426.00 42600 Total 5323 . AE-Zippy.USA 5299 lie-Software liE-Software - Other 617/2002 61712002 Ge"l'ra, Journal 39.74 3974 96.90 0.00 426.00 96.90 Page 13 KA-2742 KA-2742 Case 1:08-cv-10223-NRB 32-19 Case: 11-1924 Document:Document 95 Page: 30 KA-2743 CASI ENTITIES 10:32 10:32 AM AM Transaction Detail By Account 07/11110 07/11110 Accrual Accrual Basis Basis October 2001 through December 2003 Date Date General General Journal Journal General General Joumal Joumal General General Journal Journal General General Joumal Joumal Filed 08/23/10 611099 Page 22 of295 39 05/16/2012 61712002 61712002 81712002 81712002 9/812002 9/812002 101812002 101812002 Num AEO... AEO... AEO... AE 1... 1... Name -. Memo Class Clr Split AE SGI USE... USE ... AE Q PASS AE SOFTWA:.. SOFTWA:.. AEWACOM ... NISTATP /IIiST ATP NIST ATP NISTATP 5011 . AE-Gas 5011 . AE-Gas 5011 . AE-Gas AE-Dal... 5157· AE-Dat... Total 5299 .. AE-SoftWare Tolal5299 AE-SoftWare -- Other Other Total Total 5299 5299 .. AE-Software AE-Software 5350· 5350· AE·Tech AE-Tech 5351 5351 •• AE-Time AE-Time Motion Motion Tools Tools 7/8/2002 7/8/2002 General General Joumal Joumal AEO... AE TOMEM... NISTATP 5011 . AE-Gas Total Total 5351 5351 .. AE-Time AE-Time Motion Motion Tools Tools 5352 Microsoft 5352 •• Microsoft General General Joumal Joumal 71812002 71812002 AEO... AE MICROS ... NIST ATP AE·Gas 5011 . AE-Gas Tolal5350 .. AE-Tech AE-Tech Tolal5350 AEO ... AEO... AEMICROM. NISTATP 5011 . AE-Gas Total 5361 5361 .. AE-Micro AE-Micro Mark Mark Total 5362' AE-Tecra AE-Tecra Tools Tools 5362' 7/8/2002 General Journal Journal 7/8/2002 General A£ -~ :.. ~ o.;15T ATP ";15T 5011 . AE-Gas Tolal5362 .. AE-Tecra AE-Tecra Tools Tools Tolal5362 5360 .. AE-Toois AE-Tools Tolal 5360 Tolal 5369· AE-Travel AE-Travel 5369· 5371 .. AE-Luggage AE-Luggage Carts Carts 5371 2(712002 2(712002 General Journal Journal General 21712003 General Journal Journal 21712003 General 7/912003 General Journal Journal 7/912003 General " ~ (' \P .s::. I'J l'J AEO ... AEO... AE 0... AEO ... AEO... AE LUGGAG AE LUGGAG TRAVEL AE TRAVel NISTATP NIST ATP NIST ATP 5210· AE-Me ... 5128· AE-IEE... 5011 . AE-Gas Tolal5371 .. AE-Luggage AE-Luggage Carts Carts Tolal5371 5372 .. AE·Melrocard AE-Metrocard 5372 1/81<'002 General Journal Journal 1/81<'002 General 31912002 General Journal Journal 31912002 General 5/812002 General Journal Journal 5/812002 General 21712003 General Journal Journal 21712003 General AE-METRO.. AE METROC. METROC .. AE METROC. AE METROC. NIST ATP NISTATP NISTATP NIST ATP 5157· AE-Dat. AE·Dal..... 5001 . AE-Jill ... 5192· AE-Ho ... 5128· AE-IEE... To1al5372 AE-Metrocard Total 5372 .. AE-Metrocard 5373' AE·Taxi AE-Taxi and and Limousine Limousine 5373' 3/9/2002 General Journal Journal 3/9/2002 General 2f712003 General Journal Journal 2f712003 General 4/8/2003 General Journal Journal 41812003 General KA-2743 0.00 0.00 586.79 586.79 8.055.66 8,055.66 2.069.10 2,069.10 5,986.56 5,986.56 104.55 AEO... AEO ... AEO... AEO ... AEO... AE TAXi TRAvE AE TRA\lE TRAVE", AE TRAVE'-. NIST ATP NISTATP NISTATP 5001 . AE-Jill ... 5128· AE-IEE ... 5008 . AE-Air. AE-Air .. 104.55 104.55 0.00 0.00 104.55 104.55 245.00 0.00 0.00 245.00 245.00 349.55 0.00 0.00 349.55 349.55 0.00 0.00 139.95 139.95 247.30 0.00 0.00 247.30 247.30 387.25 0.00 0.00 387.25 387.25 245.00 245.00 245.00 139.95 139.95 139.95 .247.30 247.30 247.30 4.00 4.00 10.00 10.00 14.00 14.00 4.00 6.00 4.00 14.00 AE12 ... AE12... AEO ... AEO... 0 ... AE 0... AEO ... AEO... 471.90 471.90 521.85 521.85 554.31 554.31 586.79 586.79 586.79 139.95 AEO ... AEO... Balance Balance 375.00 49.95 32.46 32.48 104.55 Total 5352 .. Microsoft Tolal5352 Microsoft 5360· AE-Tools AE-Tools 5360· 5361 •• AE·Micro AE-Micro Mark Mark 5361 718/2002 7/8/2002 General Joumal Joumal General Credit Credit Debit -.-~-. 3('.00 30.00 30.00 30.00 .120.00 50.00 103.50 18.39 0.00 0.00 14.00 14.00 30.00 30.00 60.00 60.00 90.00 90.00 120.00 120.00 0.00 0.00 120.00 120.00 50.00 5000 15350 15350 171 171 89 89 Page Page 14 14 KA-2743 KA-2743 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 31 KA-2744 Filed 05/16/2012 08/23/10 611099 Page 23 of295 39 CASI ENTITIES 10:32 AM Transaction Detail By Account 07/11/10 Accrual Basis Type General Journal General Journal October 2001 through December 2003 Date Num 7/9/2003 7/9/2003 AEO ... AEO... AEO ... AEO... Name Memo Class AE TRAVEL .. AE TRAVEL ... NIST ATP NISTATP Clr Split 5011 . AE-Gas 5011 . AE-Gas Total 5373 . AE-Taxi and Limousine 5374 • AE-Jraln General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal 1218/2001 121812001 31912002 31912002 617/2002 12/812002 4/812003 8/8/2003 AEl2,. AE12... AE12 ... AE12.. AEO ... AEO... AEO. AEO ... AEO... AEL AEO .. AEO,. AEO.. AEAMTRAK AE CM 111201 AEAMTRAK AECMTRAL AE TRAIN AEAMTRAK P... AE TRAIN P... AE CMAMT... NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP LLC ... 5140· AE-Har AE-Har... AE-Har ... 5140 . AE-Har... 5001 . AE-Jill ... 5001 . AE-Jill ... 5011 . AE-Gas AE-Auto 5007 . AE-Aulo 5008 .' AE-Air... 5148· AE-CF ..... AETRAVEL.. NISTATP AE-Oat... 5157· AE-Dal... Total 5369 . AE-Travel- Other Total 5369 . AE-Travel Tolal5369 6060, 6060· Employee Benefits 6066 . Medical Reimbursed 1/2912003 General Journal 212812003 General Journal MCO MCD MCD NY... MC MEO NY... NY... MC MEO NY... NISTATP NISTATF N1STATF Total6066 Medical Reimbursed Tolal6066 Tolal6060 . Employee Benefits TOTAL 6019· Books 6130 . Office 181.89 385.89 0.00 548.00 385.89 57.00 548.00 274.00 1,397.00 1,039.00 1,589.00 1,628.00 1,636.55 1,579.55 689.00 1,579.55 274.00 1,123.00 358.00 550.00 39.00 8.55 2,268.55 1 ... AE 1... Balance 10.00 204.00 385.89 Total 5374 . AE-Train 5369, AE-Travel- Other 5369' 111712002 General Journal Credit Debit 86.59 86.59 86.59 0.00 86.59 2,875.03 689.00 2,186.03 1,147.50 2,403.44 1,147.50 3,550.94 3,550.94 0,00 0.00 3,550.94 3,550.94 0.00 3,550.94 68,041.23 3,901.60 64,139.63 r\ > (\ ~ -I= \)J KA-2744 Page 15 KA-2744 KA-2744 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 32 KA-2745 Filed 05/16/2012 08/23/10 611099 Page 24 of295 39 CASI ENTITIES 10:43 AM 07111110 Accrual Basis Profit & Loss by Class October 2001 through December 2003 Ordinary Income/Expense Expense 5299 . AE-8oftware 5310· AE-McAfee 6010' Auto 6011 . Auto Rental 6012· Exxon 6013· Gas 6015' Parking 0.00 0.00 Total 5299 • AE-8oftware 72.69 72.69 79.17 0.00 14.84 13.00 0.00 41.50 36.41 343.12 0.00 0.00 0.00 0.00 72.69 72.69 0.00 0.00 TOTAL NIST ATP LLC INC 79.17 41.50 51.25 356.12 Total 6010 • Auto 0.00 421.03 107.01 528.04 6019· Books 6040 • Computer Installation 6041 . Columbia 6044 • Homefront Hardware 6045 • Kips Bay Hardware 0.00 393.40 501.23 894.63 589.96 29.00 70.27 0.00 0.00 0.00 0.00 0.00 0.00 589.96 29.00 70.27 - Total 6040 • Computer Installation 0.00 0.00 689.23 689.23 6050 • Conference 6053 • Dues and Subscriptions 6060 • Employee Benefits 6063· Drugs 6064 . Gym Membership 6066 • Medical Reimbursed 0.00 0.00 625.60 201.45 300.00 151.Q1 151.01 925.60 352.46 161.46 497.80 5,202.79 0.00 0.00 0.00 2,457.11 2,653.76 28,592.40 2,295.65 2,155.96 2.155.96 23,389.61 23.389.61 Total 6060 • Employee Benefits 0.00 5.862.05 27,841.22 33.703.27 6091 . Finance Charge 6120· Miscellaneous 6130 . Office 6178 . Repair'S 6180' General 0.00 0.00 0.00 292.04 331.26 1.404.89 0.00 147.01 467.52 292.04 478.27 1.872.41 0.00 98.99 173.10 272.09 Total 6178· Repairs 0.00 98.99 173.10 272.09 6330 . Research and Development 6349 . Stationery 6370 . Travel 6372· Hotel 6373' Meals 6374 • Misc Mise Travel 6375· Taxi 6376· Train 6317 . Transit Check 6377 0.00 0.00 128.99 24.37 2,625.22 2.625.22 191.02 2.754.21 215.39 Total 6370 • Travel 72.70 3.906.89 3,906.89 0.00 0.00 43.75 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 2,718.51 64.93 0.00 5.00 40.00 72.70 6,625.40 64.93 100.00 48.75 40.00 100.00 4,023.34 2,828.44 6,951.78 Total Expense 100.00 13,807.41 36,094.70 50,002.11 Net Ordinary Income -100.00 -13,807.41 -36,094.70 -50,002.11 -100.00 -13,807.41 -36,094.70 -50,002.11 Net Income KA-2745 KA-2745 KA-2745 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 33 KA-2746 Filed 05/16/2012 08/23/10 611099 Page 25 of295 39 10:45 AM CASI ENTITIES 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Basis Date 5299 . AE-5oftware 5310· AE-McAfee General Journal General Journal 51812002 617/2002 Num AE 050802 AE060702 Name Memo AE MCAFEE AE MCAFEE Class NISTATP NISTATP Total 5310 . AE-McAfee AE·McAfee Tolal 5299 . AE·Software AE-Software 6010, Auto 6010· Rental 6011 . Auto Remal General Journal 513112002 MCDBK MC HERTZ NISTATP 6Q11 . Aulo Auto Renlal Rental Total Tolal 6011 6012 . Exxon General Joumal 813012003 MCDBK MC AUTO EXXON LLC MCDBK MCDBK MCDBK MCCITGO MC AUTO GAS HESS MC AUTO GETIY OIL NISTATP LLC LLC Total 6013 . Gas 6015 • Parking General Journal General Journal General Journal General Journal General Journal General Journal General Journal 4/3012003 5/30/2003 9/30/2003 12130/2003 1213012003 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MC PARKING MCPARKING MC PARKING MC PARKING MC PARKING CENTRAL MCPARKING MC PARKING NISTATP LLC LLC LLC LLC LLC LLC Total 6015 . Parking Tolal6015· Total 6010 . Auto '?: () ~ \N 6019, Books General Journal General Journal General Journal General Journal General J"mo' Journal General Journal General Journal G."", 12131/2001 513112002 . 813112002 1213112002 1/2912003 4/30/2003 5/30/2003 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCBOOKS MCBOOKS MCBOOKS MC BOOKS MC BOOKS BORDERS MC BOOKS BORDERS MC BOOKS BORDERS 0.00 72.69 72.69 0.00 72.69 6040' Compuler Installation 6041· Columbia 1213112001 General Journal MCDBK MC COLUMBIA HOME NISTATP 79.17 79.17 0.00 79.17 41.50 41.50 0.00 14.84 15.41 21.00 41.50 14.84 30.25 51.25 0.00 51.25 13.00 100.00 232.00 240.00 255.00 309.12 356.12 13.00 87.00 132.00 8.00 15.00 54.12 47.00 356.12 0.00 356.12 528.04 0.00 528.04 229.30 323.78 410.67 501.23 711.82 805.94 694.63 229.30 94.48 86.69 90.56 210.59 94.12 88.69 894.63 J:;. J::. '" NISTATP NISTATP NISTATP NISTATP LLC LLC LLC Total 6019 . Books V\ KA-2746 72.69 51.25 513112002 4130/2003 41.54 72.69 41.54 31.15 41.50 12131/2001 1013012003 1213012003 Balance Credit 79.17 Total 6012 . Exxon Tolal6012 6013· Gas General Joumal General Joumal General Joumal Debit 589.96 0.00 694.63 589.96 Page 1 KA-2746 KA-2746 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 34 KA-2747 Filed 05/16/2012 08/23/10 611099 Page 26 of295 39 10:45 AM CASI ENTITIES 07/11/10 07/11110 Transaction Detail By Account October 2001 through December 2003 Accrual Basis Date Num Name Memo Class Total 6041 . Columbia MCDBK HOME FRONT HA... MC HOMEFRONT NISTATP Homefront Hardware Total 6044 . Hometront 6045 • Kips Bay Hardware General Joumal 12/3112001 HARDW ... MC KJPSBAY HARDW... NISTATP Total 6045 . Kips Bay Hardware Total 6040 . Computer Installation 5/3112002 513112002 1113012003 MCDBK MC DBK MC CONFERENCE MON ... MC SEMINAR IN MON... NISTATP LLC Total6050 Conference 6053 • Dues and Subscriptions General Joumal 12131/2001 1213112001 General Joumal General Joumal 12131/2002 1213112002 General Joumal 112912003 General Journal 413012003 General Joumal 913012003 1013012003 General Joumal 10/3012003 General Joumal MC QPASS SOFTWARE MC DUES AND SUB MC DUES MC DS TIME ARCHIVES MCCM GUA..... MC DS PRIVACY GUA. PRO ... MC DS PROFILE PRO... P... MC CM OS PROFILE P... NISTATP N1STATP NISTATP NISTATP LLC LLC LLC LLC LLC Total 6053 . Dues and Subscriptions 6060 . Employee Benefits 6063· Drugs General Journal 1213112001 12/31/2001 12/3112001 General Joumal 5/3112002 General Journal 8/3112002 General Journal General Journal 12/3112002 7/30/2003 7130/2003 General Journal 10/30/2003 General Journal () + ~ NISTATP NISTATP NISTATP NISTATP NISTATP LLC LLC Total 6063 . Drugs 6064 • Gym Membership 12131/2001 General Journal General Journal 1213112001 1213112001 General Journal General Journal 5/3112002 General Journal 813112002 General Journal 12131/2002 1/29/2003 1/2912003 General Journal General Joumal 2128/2003 3131/2003 General Journal 3/31/2003 ~ \N OVERLA... MC VESPRO OVERLA... S ... MC CORNER DRUG S... EB-DRUGS MC EB·DRUGS MC EB-DRUGS EB-DRUGS MC EB·DRUGS MC DRUGS VESPRO ... P ... MC DRUGS ADAMS P... KA-2747 MC NY SPORTS CLUB MC TSI FITNESS MC VENTURE ATHLE ... MCEB-GYM MCEB·GYM MC EB·GYM EB-GYM Me GYM NY SPORTS ... .. MC GYM NY SPORTS ... MC GYM NY SPORTS ... KA-2747 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP N1STATP NISTATP NISTATP 70.27 0.00 70.27 689.23 0.00 689.23 300.00 625.60 300.00 925.60 0.00 54.07 36.99 59.95 54.07 8.99 12.56 352.46 3.57 219.80 172.05 818.69 419.55 665.56 109.90 51.56 237.00 119,96 119.96 105.00 424.50 237.00 531.50 81.50 61.50 81.50 925.60 54.07 91.06 151.01 205.08 201.51 271.50 361.45 352.46 69.99 89.95 2,457.11 MCDBK MC DBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK 29.00 70.27 365.02 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK 589.96 29.00 0.00 70.27 925.60 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK 0.00 29.00 29.00 MCDBK Balance Credit 589.96 6044 • Homefront Hardware General Joumal 12131/2001 1213112001 6050 • Conference General Joumal General Joumal Debit 219.80 391.85 1.210.54 1,210.54 1,630.09 2.295.65 2,295.65 2,405.55 2,457.11 0,00 0.00 2,457.11 237.00 356.96 461.96 886.46 1,123.46 1.654.96 1,654.96 1,736.46 1.817.96 1,817.96 1,899,46 1.899.46 Page 2 KA-2747 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 35 KA-2748 Filed 05/16/2012 08/23/10 611099 Page 27 of295 39 10:45 AM CASI ENTITIES 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Basis Type General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Num Date 313112003 413012003 5/30/2003 613012003 713012003 8/3012003 9/30/2003 10/3012003 11130/2003 12130/2003 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK Name Memo Class FITNESS ... MC GYM TSI FITNESS... MC GYM NY SPORTS ... MC GYM NY SPORTS ... MC GYM NY SPORTS ... MC GYM NY SPORTS ... MC GYM NY SPORTS ... MC GYM NY SPORTS ... MC GYM NY SPORTS ... MC GYM NY SPORTS ... MC GYM NY SPORTS ... NISTATP NIST A)P A1P NISTATP NISTATP llC LLC LLC LLC LLC llC Credit MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MC PATRICIA DALIA MC KIPS BAY OPTICAL MC EB·DOCTORS EB·OPTICAL MC EB-OPTICAL EB·DOCTORS MC EB-DOCTORS EB·OPTICAL MC EB-OPTICAL MC EB·DOCTORS MC MED NY MEDICAL... MC MED NY MEDICAL... MC MED MECHANICK ... DA... MC MED PATRICIA DA... INTELIGENC ... MC MED INTELIGENC... CHIRU ... MC MED CllN CHIRU... NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP LLC Total 6066 . Medical Reimbursed Total 6060 . Employee Benefits Balance 12.00 81.50 81.50 81.50 81.50 81.50 83.70 83.70 83.70 83.70 2,653.76 Total 6064 . Gym Membership 6066 . Medical Reimbursed 1213112001 General Journal 12131/2001 General Journal General Journal 513112002 513112002 5/3112002 General Journal 8/3112002 General Journal 8/3112002 General Journal 12131/2002 General Journal General Journal 112912003 212812003 General Journal 3/3112003 General Journal 3/31/2003 General Journal 513012003 General Journal 813012003 General Journal Debit 1,911.46 1,992.96 2,074.46 2,155.96 2,237.46 2,318.96 2,402.66 2,486.36 2,570.06 2,653.76 0.00 2,344.50 2.344.50 5.00 3,877.50 335.00 9,067.00 9.067.00 405.00 1,405.00 1,147.50 2,403.44 2.403.44 190.00 2,029.56 180.11 5,202.79 5.202.79 2,653.76 2,344.50 2,349.50 6,227.00 6,562.00 6.562.00 15,629.00 15.629.00 16,034.00 16.034.00 17,439.00 18,586.50 20,989.94 20.989.94 21,179.94 21.179.94 23,209.50 23,389.61 28,592.40 28,592.40 0.00 28,592.40 28.592.40 33.703.27 0.00 33,703.27 6091 . Finance Charge it () ~ \).l ~ ~ .......1 .......l General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal 1129/2003 2128/2003 2/28/2003 313112003 4/3012003 8/30/2003 9130/2003 10/3012003 1213012003 12130/2003 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MC FINC CHG BIZ MC FIN CHG BIZ MC FIN CHG BIZ MC FIN CHG BIZ MC FIN CHG BIZ MC FIN CHG BIZ MC FIN CHG BIZ MC FIN CHG BIZ LLC lLC lLC LlC LLC lLC LLC LI.C L1.C 9.90 29.00 2900 67.00 43.00 29.14 73.00 22.00 19.00 292.04 Total 6091 . FI"ore Finance Charge T""609I' C",•• 9.90 38.90 105.90 148.90 178.04 251.04 273.04 292.04 0.00 292.04 6120 . Miscellaneous General Journal General Journal General Journal General Journal General Journal General Journal General Journal KA-2748 12131/2001 5/3112002 513112002 5131/2002 112912003 212812003 2/2812003 4/3012003 4/30/2003 6130/2003 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MC OVER/SHORT MCGIFT MCGIFT MCSOAlOEWS MC TRAVEL SUPP IN ... MC SOA MISC lOEWS MC MISC EXCHANGE ... NISTATP NISTATP NISTATP lLC lLC lLC LlC 0.10 48.98 97.93 20.00 88.74 16.00 6.75 0.10 49.08 147.01 167.01 255.75 273.75 282.50 Page 3 KA-2748 KA-2748 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 36 KA-2749 Filed 05/16/2012 08/23/10 611099 Page 28 of295 39 10:45 AM CASI ENTITIES 07/11/10 Transaction Detail By Account October 2001 through December 2003 Accrual Basis Num Date General Journal General Journal 7130/2003 7130/2003 MCDBK MCDBK Name Memo MARK· ... MC MISC SOA MARK·... Mt; Me.; MISC SOA MOTEL... Class LLC LLC MiscelJaneous Total 6120 . Miscellaneous Debit Credit Balance 364.34 478.27 81.64 113.93 478.27 0.00 478.27 6130, Office 6130· () :> (' \.N \N ~ General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal KA-2749 1213112001 1213112001 513112002 8131/2002 12131/2002 1/29/2003 1/29/2003 212812003 2128/2003 313112003 313112003 313112003 313112003 313112003 413012003 4/30/2003 4/30/2003 4/3012003 4/3012003 5130/2003 5/30/2003 513012003 513012003 6130/2003 6130/2003 6130/2003 6130/2003 7130/2003 7130/2003 7130/2003 7/30/2003 7130/2003 8/30/2003 8130/2003 8130/2003 8J30/2003 8130/2003 9130/2003 913012003 9/3012003 913012003 913012003 10/3012003 10/30/2003 10130/2003 10/30/2003 10/30/2003 11/30/2003 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCOBK MC OBK MC DBK MC DBK MC DBK MCDBK MC DBK MC DBK MCOBK MCDBK MCOBK MCDBK MCDBK MC DBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCOBK MCOFFICE MCOFFICE MCOFFICE MC OFFICE MCOFFICE MC OFC STARBUCKS ... MC OFC RITE AID SU SU... MC OFC STARBUCKS MC OFC DUANE READE MC OFC CF BARNES ... MC CF STARBUCKS MC OFC DUANE READE MC OFC JACK'S MC OFC RITE AIDE STARBUC ... MC OFC CF STARBUC... MCOFCCVS MC OFC DUANE READE MC OFC CM DUANE R R...... MC OFC SUN HAWK STARBUC ... MC OFC CF STARBUC... MC OFC DUANE READE MC OFC RITE AIDE MC CF STARBUCKS MC OFC DUANE READE MC OFC RITE AIDE CAN ... MC OFFICE JRL CAN... MC CF STARBUCKS REA ... MC OFC DUANE REA... MC OFC RADIO SHACK MC OFC RITE AIDE STAR BUCKS MC OFC STARBUCKS MC OFC DUANE READE MC OFC RITE AIDE MC OFC SIS FRIENDLY MC OFC STARBUCKS MCOFCCVS MC OFC DUANE READE MC OFC RITE AIDE ... MC OFC SIS CABOT C C... MC OFC DUANE READE MC OFC SUN HAWK MC OFC SIS FRIENDLY PERFO ... MC SUPPLIES PERFO... MC OFC CF STARBUC ..... NISTATP NISTATP NISTATP NISTATP NISTATP LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC 7.31 134.01 92.73 123.01 110.46 20.96 99.17 29.58 61.43 1.68 23.56 62.56 17.98 7.10 13.00 44.73 33.05 3.57 25.95 12.48 26.33 10.23 21.76 64.05 24.44 18.80 13.13 45.70 17.46 16.16 18.38 12.13 10.85 15.59 25.24 47.39 62.03 129.60 9.95 56.12 51.90 16.54 128.00 15.38 7.31 141.32 234.05 357.06 467.52 488.48 587.65 617.23 678.66 680.34 703.90 766.46 784.44 791.54 804.54 849.27 882.32 878.75 904.70 917.18 943.51 953.74 975.50 1,039.55 1,063.99 1,082.79 1,095.92 1,141.62 1,159.08 1,175.24 1,193.62 1,205.75 1,216.60 1,232.19 1,257.43 1,304.82 1,366.85 1,496.45 1,506.40 1,562.52 1,614.42 1,630.96 1.758.96 1,758.96 1,774.34 Page 4 KA-2749 KA-2749 Case 1:08-cv-10223-NRB 32-19 Case: 11-1924 Document:Document 95 Page: 37 KA-2750 CASI ENTITIES 10:45 10:45 AM AM Transaction Detail By Account 07/11/10 07/11/10 Accrual Accrual Basis Basis October 2001 through December 2003 Date Date General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal Filed 08/23/10 611099 Page 29 of295 39 05/16/2012 Num MCDBK MCDBK MCDBK MCDBK MCDBK 1113012003 1113012003 11130/2003 11130/2003 1213012003 1213012003 12130/2003 12130/2003 1213012003 1213012003 Name Memo MC OFC DUANE READE MC OFC RITE AIDE MC OFC CF STARBUC STARBUC... ... MC OFC DUANE READE MC OFC RITE AIDE Class LLC LLC LLC LLC LLC MCDBK MCDBK MCDBK MCDBK MCDBK 5/3112002 5/3112002 3131/2003 3131/2003 8/3012003 8/3012003 1013012003 1013012003 12130/2003 MCREPAIR MC REPAIRS WEST M M... ... MC REPAIR LONG BE BE... ... MC REPAIR TOWN CA CA... ... MC REPAIR WEST MA... NIST ATP LLC LLC LLC LLC Tola16180' Tola16180' General General Total Total 6178 6178 .. Repairs Repairs () ~ 6330 •• Research Research and and Development Development 6330 1213112001 General Journal Journal General 1213112001 1213112001 12131/2001 General Journal Journal General 12131/2001 12131/2001 General Journal Journal General 12131/2001 12131/2001 General Journal Journal General 12131/2001 12131/2001 General Journal Journal General 12131/2001 12131/2001 General Journal Journal General 12131/2001 General Journal Journal 12131/2001 General 12131/2001 General Journal Journal 12131/2001 General 5131/2002 General Journal Journal General 5131/2002 5131/2002 General Journal Journal 5/31/2002 General 5/31/2002 5/31/2002 General Journal Journal General 5/3112002 General Journal Journal 5/3112002 General 8/31/2002 General Journal Journal 8/31/2002 General 12/31/2002 General Journal Journal 12/31/2002 General 313112003 General Journal Journal 3/3112003 General 10/3012003 General Journal Journal General 10/3012003 11/3012003 General Journal Journal 11/3012003 General 12130/2003 General Journal Journal 12130/2003 General 12/30/2003 General Journal Journal 12/30/2003 General MC DATAVISION MC REAL COM ONLINE MCSYMANTEC MC SUPER RUNNERS MCSOA MCSOA MCIRIS MC MINDMAKER MCCOMPUTER MCQ PASS MC STATE OF THE ART MCSOFTWARE MC STATE OF THE ART MC COMPUTER MC RID DATAVISION TECHALCH ... MC SOFT TECHALCH... MC SOFT WWW.ESLRS MC HARD EXTECH MC SOFT ZEON CORP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP LLC LLC LLC LLC 6349 .. Stationery Stationery 6349 General Journal Journal General General Journal Journal General General Journal Journal General 12/31/2001 12/31/2001 5/31/2002 5/31/2002 12/3012003 12/3012003 MCDBK MCDBK MCDBK MC STATIONERY MC STATIONERY MC STATY ARE YOU ... NISTATP NISTATP LLC 6370 .. Travel Travel 6370 6372' Hotel Hotel 6372' General Journal Journal General KA-2750 15.30 12.37 41.53 15.60 5/30/2003 5/30/2003 MCDBK MC HOTEL WASHING WASHING.... LLC 3.57 3.57 1,872.41 1,872.41 173.10 173.10 194.74 194.74 173.10 21.64 35.87 25.20 16.28 230.61 230.61 255.81 255.81 272.09 272.09 272.09 0.00 0.00 272.09 272.09 272.09 0.00 0.00 272.09 272.09 1,170.07 1,170.07 1,255.04 1,255.04 1,332.44 1,332.44 1,337.21 1,337.21 1,339.65 1,339.65 1,356.15 1,356.15 1,764.37 1,764.37 1,834.27 1,834.27 1,866.81 1.866.81 1,886.76 1,886.76 1,170.07 84.97 77.40 4.77 2.44 16.50 408.22 69.90 32.54 19.95 1995 13.50 179.99 34.00 235.97 275.00 19.95 25.00 44.08 39.96 1,900.26 1,900.26 2,080.25 2,080.25 2,114.25 2,114.25 2,350.22 2,350.22 2,625.22 2,625.22 2,645.17 2,645.17 2,670.17 2,670.17 2,714.25 2,714.25 2,754.21 2,754.21 0.00 0.00 72.70 2,754.21 2,754.21 186.98 186.98 191.02 191.02 215.39 215.39 186.98 4.04 24.37 215.39 TolaI6349· Stationery Stationery TolaI6349' 1,787.61 1,787.61 1,802.91 1,802.91 1,815.28 1,815.28 1,856.81 1,856.81 1,872.41 1,872.41 13.27 2,754.21 6330 .. Research Research and and Development Developrnent Total 6330 Total U\ -f.:. ....S\ ...S\ MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MC DBK MCDBK MCDBK MCDBK Balance Balance Credit Credit 1,875.98 Tolal6130 Tolal6130 .. Office Office 6178· 6178, Repairs Repairs 6180' 6180' General General General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal Debit 0.00 0.00 215.39 215.39 72.70 72.70 Page Page KA-2750 KA-2750 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 38 KA-2751 Filed 05/16/2012 08/23/10 611099 Page 30 of295 39 CASI ENTITIES 10:45 10:45 AM AM Transaction Detail By Account 07/11110 07/11110 Accrual Accrual Basis Basis October 2001 through December 2003 Type Type Nurn Date Merno Narne Class Total Total 6372 6372 .. Hotel Hotel 6373· 6373· Meals Meals General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General 12131/2001 5/31/2002 8/31/2002 1213112002 1/29/2003 212812003 3/3112003 4/30/2003 5130/2003 5/30/2003 6/30/2003 7130/2003 8130/2003 913012003 1013012003 1113012003 11/30/2003 12130/2003 12130/2003 MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MCDBK MC MEALS MC MEALS MC MEALS MC MEALS MC MLS VARIOUS MC MEALS MC MEALS MC MEALS MC MEALS MC MEAL WASH DC MC MEALS MC MEALS MC MEALS MCMEALS MCMEALS MC MLS CANADA MCMEALS MCMEALS MCMEALS NISTATP NIST ATP NISTATP NISTATP LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC 12/31/2001 5/31/2002 MC DBK MCDBK MC TRAVEL SUPPLIES MC TRAVEL AIRPORT NISTATP NIST ATP 8/31/2002 MC TRAVEL TAXI INC Total 6375 6375 .. Taxi Taxi Total () ~\N \N ~ \g 6376· Train Train 6376· General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General General Journal Journal General MC MC MC MC MC DBK DBK DBK DBK DBK MC MC MC MC MC METRO NORTH TRAIN LlRR L1RR TRAIN METRO NO... METROCARD TRAIN METRO NO.. NIST ATP LLC LLC LLC LLC 6377 .. Transit Transit Check Check 6377 General Journal Journal 12/31/2001 General General Journal Journal 5/31/2002 General MC DBK MC DBK MC METROCARD MC METROCARD Total 6377 6377 .. Transit Transit Check Check Total Total 6370 . Travel Total6370· T~"", KA-2751 NIST ATP NISTATP 0.00 0.00 6,625.40 6,625.40 59.53 59.53 64.93 64.93 0.00 0.00 64.93 64.93 100.00 100.00 0.00 0.00 5.00 4.75 9.50 20.00 9.50 48.75 Total 6376 6376 .. Train Train Total 72.70 72.70 707.43 707.43 1,771.33 1,771.33 2,258.06 2,258.06 2,718.51 2,718.51 2,934.00 2,934.00 3,155.25 3,155.25 3,458.00 3,458.00 3,934.55 3,934.55 4,102.71 4,102.71 4,115.91 4,115.91 4,399.67 4,399.67 4,813.39 4,813.39 5,467.74 5,467.74 5,641.19 5,641.19 5,857.40 5,857.40 5,944.84 5,944.84 6,233.24 6,233.24 6,286.35 6,286.35 6,625.40 6,625.40 100.00 100.00 12/31/2001 2/2812003 7/30/2003 9/30/2003 11/30/2003 0.00 0.00 59.53 5.40 64.93 MCDBK Balance Balance 707.43 1,063.90 486.73 460.45 215.49 221.25 302.75 476.55 168.16 13.20 283.76 413.72 654.35 173.45 216.21 87.44 288.40 53.11 339.05 6,625.40 Total 6374 6374 .. Mise Mise Travel Travel Total 6375· Taxi Taxi 6375· General Journal Journal General Credit Credit 7"..70 Total 6373 6373 .. Meals Meals Total 6374' Mise Mise Travel Travel 6374' General Journal Journal General General Journal Journal General Debit 100.00 100.00 5.00 5.00 9.75 9.75 19.25 19.25 39.25 39.25 48.75 48.75 0.00 0.00 20.00 20.00 48.75 48.75 20.00 20.00 40.00 40.00 40.00 0.00 0.00 40.00 40.00 6,951.78 0.00 0.00 6,951.78 6,951.78 Page Page 66 KA-2751 KA-2751 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 39 KA-2752 Filed 05/16/2012 08/23/10 611099 Page 31 of295 39 CASI ENTITIES 10:45 AM Transaction Detail By Account 07111110 Accrual Basis Type October 2001 through December 2003 Date Num Name Memo TOTAL Class Debit 50,018.24 Balance Credit 16.13 50,002.11 () ~ (\ ~ '"-- KA-2752 Page 7 KA-2752 KA-2752 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 40 10:52 AM 07/11/10 Accrual Basis KA-2753 %.o() Z.O() of ~ \\(" I Date 2100· Payroll Liabilities 2110· Federal Withholding Check 10/31/2001 General Journal 10/31/2001 111712001 Check Check 11/30/2001 General Journal 11/30/2001 12131/2001 General Journal CASI ENTITIES Transactions by Account 31. 2001 As of December 31, Num 3006 PR 103101 3027 3086 PR 11130/01 pr 123101 Filed 05/16/2012 08/23/10 611099 Page 32 of295 39 Memo Name Chase Bank fwt Internal Revenue Service Inlernal Revenue Service Internal fwt fwt 03 Class INC NISTATP INC INC NIST ATP NISTATP Total 2110 . Federal Withholding WithhOlding 2111 • FICA Withholding 10/31/2001 Check Check 10/3112001 10/31/2001 General Journal 10/31/2001 General Journal Check 111712001 Check 111712001 Check 1113012001 11130/2001 Check 11/30/2001 General Journal 11/3012001 General Journal 11/3012001 1213112001 General Journal 12/31/2001 General Journal n »(' 3007 3007 PR 103101 PR 103101 3027 3027 3086 3086 PR 11/30/01 PR 11130/01 11130101 pr 123101 pr123101 Chase Bank Chase Bank fica fica Internal Internal Internal Internal Revenue Revenue Revenue Revenue Service Service Service Service fica fica fica fica 03 03 INC INC NIST ATP NISTATP INC INC INC INC NIST ATP NIST ATP NISTATP NISTATP \)J 3007 3007 PR 103101 PR 103101 3027 3027 3086 3086 PR 11130101 PR 11130/01 pr 123101 pr 123101 Chase Bank Chase Bank medicare rnedicare medicare rnedicare Internal Internal Internal Internal Revenue Revenue Revenue Revenue Service Service Service Service medicare medicare medicare medicare rnedicare 03 03 INC INC NIST ATP NISTATP INC INC INC INC NISTATP NISTATP NIST ATP NIST ATP 12/3012001 418.00 146.00 0.00 0.00 -1,605.00 167.00 0.00 -418.00 0.00 146.00 2,336.00 146.00 1,772.00 167.00 418.00 234.73 234.73 73.93 73.93 0.00 -516.67 -1,033.34 -461.33 110.68 55.34 0.00 -234.73 -469.46 -234.73 0.00 73.93 147.86 1,761.34 147.86 516.67 516.67 572.01 572.01 57201 55.34 55.34 234.73 234.73 411.94 41194 0.00 -120.83 -241.66 -107.89 -10789 25.88 12.94 0.00 -54.90 -109.80 -54.90 0.00 17.30 34.60 -34.60 86.96 8696 0.00 86.96 8696 120.83 120.83 133.77 133.77 13377 12.94 12.94 54.90 54.90 54.90 54.90 17.30 17.30 1730 377.34 NIST ATP FUTA Balance 1,605.00 1,613.48 Total 2112 . Medicare Withholding 2115· FUI Payable General Journal Credit 2,190.00 Total 2111 . FICA Withholding 2112· Medicare Withholding Check 1013112001 10/3112001 Check 10/31/2001 General Journal General Journal 10/31/2001 111712001 Check 111712001 Check Check 11130/2001 11/30/2001 Check 11/3012001 General Journal 11130/2001 General Journal 12/31/2001 General Journal 12/3112001 General Journal Debit ~~~~--- Tola12115· Total 2115 . FUI Payable Slate Withholding 2121 . New York State PR 103101 10/31/2001 General Journal 3054 Check 11/1612001 1111612001 11130/2001 PR 11/30/01 General Journal 12/312001 3087 Check ~ KA-2753 0.00 ny state NY State Tax Dept Depl NY State Tax Dept ctate elate state KA-2753 NIST ATP INC NIST ATP INC 86.96 8696 44.31 44.31 53.77 53.77 86.96 0.00 44.31 0.00 53.77 0.00 0.00 Page 1 KA-2753 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 41 Ale,, 10:52 AM 07/11/10 Accrual Basis Type 2..- Of Date General Journal Total 2121 ~,oo 1213112001 Nurn Num KA-2754 Filed 05/16/2012 08/23/10 611099 Page 33 of295 39 CASI ENTITIES Transactions by Account As of December 31,2001 Name pr 123101 Memo 03 Class PR 103101 3054 3081 PR 11/30101 pr 123101 98.08 ny city NY State Tax Dept Dept NY State Tax Depl city city 03 NISTATP INC INC NISTATP NISTATP Total 2122 . New York City Withholding Tola12122· 2125· NY SUI Payable Joumal General Journal 12/30/2001 Joumal General Journal 12/30/2001 24.45 24.45 122.53 24.45 31.38 14.14 0.00 24.87 0.00 -31.38 0.00 14.14 70.39 14.14 150.93 2.90 290 0,00 0.00 150,93 150.93 153.83 24.87 24.87 31.38 56.25 NYSUI NYSUI Balance Credit NISTATP New York State Withholding 2122 . New York City Withholding General Journal 10/3112001 11/16/2001 Check 11130/2001 Check General Journal 11130/2001 12131/2001 General Journal 1213112001 Debit NISTATP NIST ATP ---_-.-----_ -. -_ ------ Tolal2125 .' NY SUI Payable 2130' New Jersey Withholding General Journal 10/31/2001 11130/2001 Check General Journal Joumal 11130/2001 121312001 Check 0,00 0.00 PR 103101 3080 PR 11130101 3085 nj Tax ... New Jersey Division of Tax... jersey New Jersey Division ofTax... Tolal2130 .' New Jersey Withholding Total 2100 . Payroll Liabilities TOTAL NISTATP INC NIST ATP INC 153,83 153.83 378.33 28.35 28.35 378.33 153.83 0.00 378.33 349.98 378.33 0.00 _._-- 406.68 406.68 0.00 4,741.83 4.741.83 5,349.67 607.84 4,741.83 5,349.67 607.84 o .) .)(\ \t-' '" \)I KA-2754 Page 2 KA-2754 KA-2754 14/G Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 42 11:05AM 11:05AM (p 3O<.i Type Date 6300 6300 •• Payroll Payroll Expenses 6305 6305 .• Elisha Elisha Gurfe!n Gurfein General 10/3112001 General Journal Journal General 1113012001 General Journal Journal Filed 05/16/2012 08/23/10 611099 Page 34 of295 39 CASI ENTITIES , 6-f; I 07111/10 07111/10 Accrual Accrual Basis Basis KA-2755 Transaction Detail By Account October through December 2001 Num PR 103101 PR 11130/01 Name Memo 01 02 Class NISTATP NISTATP PR 103101 PR 11130101 pr 123101 01 02 03 NISTATP NISTATP NISTATP --------------- 14,204.32 14.204.32 TOTAL TOTAL 0.00 10,334.32 10,334.32 892.50 892.50 2,677.50 2,677.50 3,870.00 3.870.00 -------------- 14,204.32 Total Total 6300 6300 . Payroll Payroll Expenses 8,333.33 8,333.33 10,334.32 10,334.32 892.50 1,785.00 1,192.50 3,870.00 Total Total 6307 6307 . Charles La Salla Balance Balance Credit 8,333.33 2,000.99 10,334.32 Total Total 6305 6305 . Elisha Gurfein 6307· 6307· Charles Charles La La Sana Salla General 10/3112001 General Journal Journal 10/3112001 11/30/2001 General General Journal Journal 12/31/2001 General General Journal Journal Debit 0.00 0.00 3,870.00 3,870.00 0.00 0.00 14,204.32 14.204.32 0.00 0.00 14,204.32 14,204.32 ---................. ==== n ~ ~ \A ~ KA-2755 Page Page 11 KA-2755 KA-2755 Case 1:08-cv-10223-NRB 32-19 Case: 11-1924 Document:Document 95 Page: 43 11:23AM 11:23AM KA-2756 A}e., Ale., ~3So (p 3So 07/11/10 07/11/10 Accrual Accrual Basis Basis )) 0-6 tr6 I Date Date 6350 6350 .. Payroll Payroll Taxes Taxes 6351· 6351· FICA FICA General General Journal Journal General General Journal Journal General General Journal Journal 10131/2001 10131/2001 11130/2001 11130/2001 12/31/2001 12131/2001 Filed 08/23/10 611099 Page 35 of295 39 05/16/2012 CASI ENTITIES Transaction Detail By Account October through December 2001 Nurn PR 103101 PR 11/30/01 pr 123101 Name Memo fica fica 03 Class NISTATP NISTATP NISTATP T01al6351 Total 6351 .. FICA FICA 10131/2001 10131/2001 11/30/2001 11/30/2001 12/31/2001 12/31/2001 PR 103101 PR 11/30/01 pr 123101 medicare medicare 03 NISTATP NISTATP NISTATP Total Total 6352 6352 .. Medicare Medicare FUTA NIST ATP Total Total 6353 6353 .. FUTA FUTA 6354· NYSUI NYSUI 6354· General Journal Journal General General Journal Journal General NYSUI NYSUI NISTATP NISTATP Total 6354 .. NYSUI NYSUI T01a16354 Total6350 Payroll Payroll Taxes Taxes T01a16350 TOTAL TOTAL 0.00 0.00 880.67 880.67 133.77 133.77 188.67 188.67 205.97 205.97 133.77 54.90 17.30 0.00 0.00 205.97 205.97 86.96 86.96 86.96 86.96 1213012001 1213012001 1213012001 12130/2001 572.01 572.01 806.74 806.74 880.67 880.67 572.01 234.73 73.93 205.97 12130/2001 12130/2001 Balance Balance Credit 880.67 6352 6352 .. Medicare Medicare General General Journal Journal General General Journal Journal General General Journal Journal 6353, 6353· FUTA FUTA General General Journal Journal Debit 0.00 0.00 86.96 86.96 150.93 150.93 153.83 153.83 150.93 2.90 153.83 0.00 0.00 153.83 153.83 1,327.43 0.00 0.00 1,327.43 1,327.43 1,327.43 0.00 0.00 1,327.43 1,327.43 n ~ \N ~ KA-2756 Page Page 11 KA-2756 KA-2756 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 44 Ale.. 10:59 AM (,~ , ~I 07/11/10 Accrual Basis Type Date KA-2757 Filed 05/16/2012 08/23/10 611099 Page 36 of295 39 CASI ENTITIES Transaction Detail By Account October through December 2001 Hum 6500 • Payroll Clearing Account 6504 •' Debits Net Payroll Clearing Acc Check 10/31/2001 3005 Check 10/3112001 3018 Check 11/30/2001 3071 Check 11/3012001 3072 Check 1212812001 10021 Memo Name Gurfein Elisha Gurfeln Charles Da Salla Gurfein Elisha Gurfeln Charles Da Salla Charles Oa Salla Class INC INC INC INC NISTATP Total 6504 . Debits Net Payroll Clearing Acc Ace 6516· Credits Net Payroll Clearing Ac General Journal 10/3112001 PR 103101 General Journal 11/30/2001 PR 11/30/01 General Journal 12131/2001 pr 123101 Debit Credit 5,710.42 6,297.86 7,623.56 9,259.62 10,173.70 5,710.42 587.44 1,325.70 1,636.06 914.08 10,173.70 net net 03 NISTATP NISTATP NIST ATP 0.00 10,173.70 --- TOTAL 0.00 10,173.70 6,297.86 2,961.76 914.08 -6,297.86 --- Total 6516 . Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account Balance 10,173.70 -9,259.62 -10,173.70 ·10,173.70 ~~~~~-~~~ .. _ 10,173.70 ·10,173.70 -10,173.70 10,173.70 0.00 10,173.70 0,00 0.00 --- o >(' ~ '(' KA-2757 Page 1 KA-2757 KA-2757 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 45 A)e, ZIOO 10:53 AM 01111/10 Accrual Basis , 01, Date 2100 •' Payroll Liabilities 2110, 2110· Federal Withholding General Journal 11312002 General Journal 1/3/2002 1/1512002 Check 1/16/2002 Check General Journal 1125/2002 General Journal 1125/2002 General Journal 1/31/2002 Check 2/1/2002 2/112002 General Journal 311/2002 Check Check 3/112002 3/1/2002 General Journal KA-2758 Filed 05/16/2012 08/23/10 611099 Page 37 of295 39 CASI ENTITIES Transactions by Account ~ As of March 31, 2002 Hum pr 010302 pr010302 10041 10043 pr 012502 pr 012502 pr013102 10053 pr020102 10087 10089 pr 030102 Memo Name 04 04 Internal Revenue Service Internal Revenue Service 05 06 07 Internal Revenue Service 08 Chase Bank Internal Revenue Service 09 Class NISTATP NISTATP NIST ATP NIST ATP NIST ATP NISTATP NISTATP NIST ATP NIST ATP NISTATP NISTATP NISTATP (') ?:" \l..l \l..) \ri "It pr 010302 pr 010302 pr 010302 pr010302 prOl0302 10710 10710 10041 10041 10043 10043 pr 012502 pr 012502 pr 012502 pr 012502 pr013102 pr 013102 10053 10053 pr020102 pr 020102 10087 10087 10089 10089 pr 030102 pr 030102 04 04 04 04 Chase Bank Chase Bank Internal Revenue Internal Revenue Internal Revenue Internal Revenue Service Service Service Service 05 05 06 06 07 07 Internal Revenue Service Internal Revenue Service 08 08 Chase Bank Chase Bank Internal Revenue Service Internal Revenue Service 09 09 NISTATP NISTATP NIST ATP NIST ATP NISTATP NISTATP NIST ATP NIST ATP NIST ATP NISTATP NIST ATP NIST ATP NISTATP NIST ATP NISTATP NISTATP NIST ATP NIST ATP NISTATP NISTATP NIST ATP NIST ATP NIST ATP NIST ATP NISTATP NISTATP TotsI2111 . FICA Withholding Credit 193.00 6,335.00 -2.339.00 -2,339.00 146.00 2.532.00 2,532.00 253.00 285.00 1,536.00 4,321.00 1,536.00 285.00 1,536.00 103.70 103.70 147.86 664.53 1,181.20 1,573.86 1,966.52 1,929.32 1,892.12 1,818.19 1,744.26 834.93 -74.40 53.94 182.28 400.52 618.76 1,135.43 1,652.10 97.76 -1,456.58 -939.91 -423.24 -641.48 -859.72 -1,376.39 -1,893.06 -1,789.36 -1,685.66 4,785.90 -1,685.66 120.83 120.83 91.84 34.60 155.43 276.26 368.10 516.67 516.67 392.66 392.56 37.20 37.20 73.93 73.93 909.33 909.33 128.34 128.34 218.24 218.24 516.67 51667 516.67 1,554.34 1,554.34 516.67 516.67 218.24 218.24 516.67 516.67 51667 6,619.42 6.619.42 211:l . Medicare Withholding General Journal General Journal General Journal KA-2758 1/312002 11312002 113/2002 113/2002 pr 010302 pr 010302 pr 010302 04 04 04 NISTATP NISTATP NIST ATP Balance 607.84 146.00 1,682.00 2,678.00 2.678.00 2,532.00 0.00 253.00 538.00 2,074.00 -2,247.00 -711.00 -996.00 -2,532.00 -2,339.00 1,536.00 996,00 996.00 8,820.00 Total 2110 . Federal Withholding 2111 . FICA Withholding General Journal 1/3/2002 General Journal 1/3/2002 113/2002 General Journal 1/3/2002 General Journal 113/2002 1/1012002 Check Check 1110/2002 Check 1/15/2002 Check 111512002 Check 1116/2002 Check 1116/2002 1/25/2002 General Journal General Journal 1/25/2002 1125/2002 1125/2002 General Journal General Journal 1125/2002 General Journal 1/31/2002 General Journal 1/3112002 1/31/2002 CheCII Checll 2/112002 CheCII Checll 2/1/2002 General Journal 2/1/2002 General Journal 2/1/2002 Check 3/112002 3/1/2002 3/112002 Check Check CheCk 3/1/2002 CheCk 3/1/2002 Gen!)ral GenElral Journal 3/1/2002 Gen~ral Journal Genllral 3/112002 Debit Page 1 KA-2758 KA-2758 ,'00 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 46 Ale 10:53AM ". 07111/10 Accrual Basis Type Date General Journal Check Check Check Check Check Check General Journal General Journal General Journal General Journal General Journal General Journal Check Check General Journal General Journal Check Check Check Check General Journal General Journal ~ 1/3/2002 1/10/2002 1110/2002 1/10/2002 1/15/2002 111512002 1/1612002 1/16/2002 112512002 1125/2002 112512002 112512002 1/31/2002 1/31/2002 21112002 2/1/2002 21112002 2/112002 311/2002 31112002 3/112002 3/1/2002 3/1/2002 3/1/2002 ~ Num pr 010302 10710 10710 10041 10041 10043 10043 pr 012502 pr 012502 pr012502 pr 012502 pr013102 pr 013102 10053 10053 pr 020102 pr020102 10087 10087 10089 10089 pr030102 pr 030102 KA-2759 Filed 05/16/2012 08/23/10 611099 Page 38 of295 39 CASI ENTITIES Transactions by Account As of March 31, 2002 Name Memo 04 Chase Bank Chase Bank Intemal Revenue Internal Intemal Revenue Internal Internal Revenue Intemal Revenue Internal Service Service Service Service 05 05 06 06 07 07 Internal Revenue Service Internal Revenue Service 08 08 Chase Bank Chase Bank Intemal Revenue Service Internal Internal Revenue Service 09 09 Class NISTATP NISTATI-' NIST ATP NIST ATP NISTATP NISTATP NISTATP NIST ATP NISTATP NIST ATP NIST ATP NISTATP NIST ATP NISTATP NISTATP NISTATP NIST ATP NIST ATP NISTATP NIST ATP NIST ATP NIST ATP NIST ATP 2115' FUI Payable Check Check Check Check General Journal 1/16/2002 1/16/2002 21112002 31112002 3/30/2002 10042 10044 10052 10086 FUTA NIST ATP NIST ATP NISTATP NIST ATP NISTATP Chase Bank Chase Bank Chase Bank Chase Bank 0 ~ \N V\ \1\ ~ 2121 • New York State Withholding 1/15/2002 Check 1/25/2002 General Journal General Journal 1/25/2002 2/112002 Check 3/112002 Check 3/1/2002 General Journal Total 2121 NY State Tax Dept 05 06 NY State Tax Dept Depl NY State Tax Dept 09 NISTATP NISTATP NIST ATP NIST ATP NIST ATP NIST ATP 10039 pr012502 pr 012502 10055 10088 pr 030102 NY State Tax Dept 05 06 NY State Tax Dept NY State Tax Dept 09 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP -394.24 114.10 86.96 0.00 -56.00 -72.56 -100.72 13.38 363.52 363.52 120.83 120.83 51.04 51.04 120.83 120.83 86.96 56.00 16.56 28.16 114.10 13.38 70.59 165.37 47.13 24.45 0.00 70.59 235.96 165.37 0.00 47.13 28309 283.09 47.13 40.93 90.55 14.14 0.00 40.93 131.48 90.55 0.00 27.61 24.45 70.59 16537 --- 26Q.41 260.41 Siale Withholding New York State 2122' New York City Withholding Check 1115/2002 1/25/2002 General Journal General Journal 1/25/2002 Check 21112002 Check 31112002 General Journal 3/1/2002 KA-2759 10039 pr012502 pr012502 10055 10088 pr 030102 1,119.28 30.02 30.02 51.04 51.04 120.83 120.83 187.68 Total2115 FUI Payable 24.25 24.25 459.94 451.24 442.54 425.24 407.94 195.27 -17.40 12.62 42.64 93.68 144.72 265.55 386.38 22.86 -340.66 -219.83 -99.00 -150.04 -201.08 -321.91 -442.74 -418.49 -394.24 91.84 8.70 8.70 17.30 17.30 212.67 212.67 1,548.12 Total 2112 . Medicare Withholding Balance Credit Debit 14.14 40.93 90.55 27.61 Page 2 KA-2759 KA-2759 Case: Case 1:08-cv-10223-NRB 11-1924 Document:Document 95 Page: 32-19 47 A/~ 10:53 AM Z,oo ?>'1>~ 07/11/10 07111110 Accrual Basis Type Date Nurri KA-2760 Filed 05/16/2012 08/23/10 611099 Page 39 of295 39 CASI ENTITIES Transactions by Account As of March 31,2002 Memo Name Class Withholding Total 2122 . NewYor.'. City Wilhholding 2125· NY SUI Payable General Journal 3/3012002 313012002 General Journal Credit 145.62 NYSUI NYSUI NIST ATP NISTATP Total 2125 . NY SUI Payable Tola12125· 2130 ' New Jersey Withholding General Journal 1/312002 General Journal 1/3/2002 Check 1/1512002 General Journal 1/3112002 Check 2/112002 General Journal 2/1/2002 Check 3/1/2002 Debit pr 010302 pr 010302 10040 pr013102 10054 pr020102 10090 04 04 Tax ... New Jersey Division of Tax... 07 ... New Jersey Division of Tax Tax... 08 ... New Jersey Division of Tax Tax... Total 2130 . New Jersey Withholding Total 2100 . Payroll Liabilities TOTAL NIST ATP NIST ATP NIST ATP NIST ATP NIST ATP NISTATP NISTATP 159.09 27.61 290.50 5.45 153.83 444.33 449.78 295.95 449.78 -0.00 Balance 378.33 239.08 617.41 378.33 378.33 37833 378.33 378.33 0.00 378.33 617.41 0.00 378.33 37833 0.00 378.33 0.00 1,374.07 1,374.07 0.00 18,955.32 14,466.48 -3,881.00 18,955.32 14,466.48 -3,881.00 o. ~ ~ KA-2760 Page 3 KA-2760 KA-2760 Case: 11-1924 Filed 08/23/10 Page 1 of 50 Page: 48 KA-2761 05/16/2012 11:05AM CASI ENTITIES 07111110 Transaction Detail By Account 611099 295 January through March 2002 Accrual Basis Case 1:08-cv-10223-NRB Document 32-16 Document: 95 Type Date Num Memo Name Class Debit Credit Balance 6300 • Payroll Expenses 6305 • Elisha Gurfeln 11312002 General Journal General Journal 11312002 General Journal 113112002 General Journal 21112002 pr010302 pr010302 pr013102 pr020102 04 04 07 08 NISTATP NISTATP NISTATP NISTATP Total 6305 . Elisha Gurfein 6307 • Chari.. La Salla General Journal 1/2512002 General Journal 31112002 31,333.32 pr012502 pr030102 05 09 NISTATP NISTATP pr012502 06 Total 6311 . Robert G. Wine Total 6300 . Payroll Expenses TOTAL KA-2761 KA-2761 NISTATP 8,333.33 14,666.66 22,999.99 31,333.32 0.00 2,070.00 1,672.50 3,742.50 Total 6307 . Charles La Salla 6311' Robert G. Wine General Journal 112512002 8,333.33 6,333.33 8,333.33 8,333.33 31,333.32 2,070.00 3,742.50 0.00 3,520.00 3,742.50 3,520.00 3,520.00 0.00 3,520.00 38,595.82 0.00 38,595.82 38,595.82 0.00 38,595.82 KA-2761 Page 1 Ale, 11:23AM Filed 08/23/10 Page 2 of 50 Type 8350 • Payroll Taxes 8351· FICA General Journal General Journal General Journal General Journal General Journal General Journal General Journal Document: 95 I Date 11312002 113/2002 112512002 112512002 113112002 211/2002 31112002 Page: 49 KA-2762 (''3S"O o-t J 07111110 Accrual Basis Case 1:08-cv-10223-NRB Document 32-16 Case: 11-1924 05/16/2012 Transaction Detail By Account January through March 2002 Num pr010302 pr010302 pr 012502 pr012502 pr013102 pr020102 pr030102 Name Memo Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 04 04 05 06 07 08 09 pr010302 pr010302 pr012502 pr012502 pr013102 pr020102 pr030102 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 04 04 05 06 07 08 09 Total 6352 . Medicare 8353· FUTA General Journal 313012002 NISTATP FUTA NISTATP NISTATP NYSUI NYSUI Tolal 6354 . NYSUI TOla16350 . Payroll Taxes TOTAL KA-2762 KA-2762 Balance 516.67 909.33 1,037.67 1,255.91 1,772.58 2,289.25 2,392.95 0.00 120.83 91.84 30.02 51.04 120.83 120.83 24.25 2,392.95 120.83 212.67 242.69 293.73 414.56 535.39 559.64 0.00 114.10 114.10 313012002 313012002 Credit 516.67 392.66 128.34 218.24 516.67 516.67 103.70 559.64 Tola16353· FUTA 8354· NYSUI General Journal General Journal Debit 2,392.95 11312002 11312002 112512002 112512002 113112002 21112002 31112002 295 CASI ENTITIES Total 6351 . FICA 8352 . Medicare General Journal General Journal General Journal General Journal General Journal General Journal General Journal 611099 559.64 114.10 0.00 290.50 5.45 114.10 290.50 295.95 295.95 0.00 295.95 3,362.64 0.00 3,362.64 3,362.64 0.00 3,362.84 KA-2762 Page 1 Case: 11-1924 Document: 95 611099 295 Transaction Detail By Account 07/11/10 Accrual Basis Filed 08/23/10 Page 3 of 50 05/16/2012 CASI ENTITIES 10:59 AM Case 1:08-cv-10223-NRB Document 32-16 Page: 50 KA-2763 January through March 2002 Type Date Num 6500 • Payroll Clearing Account 6504 • Debits Net Payroll Clearing Ace Check 11312002 10022 Check 1/312002 10023 Check 1125/2002 10047 Check 113112002 10059 Check 113112002 10060 Check 212812002 10083 Check 31112002 10085 Name Merno Elisha Gurfein Elisha Gurfein Charles Da Salla Elisha Gurfein Robert G. Wine Elisha Gurfein Charles Da Salla Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Total 6504 . Debits Net Payroll Clearing Ace 6516' Credits Net Payroll Clearing Ac General Journal 113/2002 pr 010302 General Journal 11312002 pr 010302 General Journal 112512002 pr 012502 General Journal 1125/2002 pr 012502 General Journal 113112002 pr 013102 General Journal 21112002 pr 020102 General Journal 3/1/2002 pr 030102 04 04 05 net 07 net 09 Total 6500 . Payroll Clearing Account TOTAL KA-2763 Balance 5,778.00 10,389.09 11,933.61 17,711.61 20,418.81 26,200.10 27,474.31 5,778.00 4,611.09 1,544.52 5,778.00 2,707.20 5,781.29 1,274.21 0.00 27,474.31 5,778.00 4,611.09 1,544.52 2,707.20 5,778.00 5,781.29 1,274.21 -5,778.00 -10,389.09 -11,933.61 -14,640.81 -20,418.81 -26,200.10 -27,474.31 0.00 27,474.31 -27,474.31 27,474.31 27,474.31 0.00 27,474.31 27,474.31 0.00 27,474.31 Total 6516 . Credits Net Payroll Clearing Ac KA-2763 Credit DebIt NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP KA-2763 Page 1 Case: 11-1924 ATe, 10:53 AM Filed 08/23/10 Page 4 of 50 07/11/10 Accrual Basis 1 {I Type 1.100 o-b 3 Date 2100 . PayrOll liabilities 2110' Federal WIthholding General Journal 4/112002 Check 41212002 Check 413012002 General Journal 511/2002 Check 51312002 General Journal 5111/2002 General Journal 61312002 General Journal 61312002 General Journal 61312002 Check 61412002 General Journal 613012002 Num pr040102 10132 10150 pr 050102 10185 pr051102 PR060302 PR 060302 PR 060302 10232 PR063002 Document: 95 Page: 51 KA-2764 05/16/2012 Transactions by Account As of June 3D, 2002 Name Memo 10 Internal Revenue Service Internal Revenue Service 11 Internal Revenue Service Elisha Gurfein DB Karron Charles Da Salla Internal Revenue Service 12 13 13 14 15 Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP Case 1:08-cv-10223-NRB Document 32-16 10 10 Internal Revenue Service Internal Revenue Service Internal Revenue Service Internal Revenue Service 11 11 Internal Revenue Service Inlemal Revenue Service Elisha Gulfein Elisha Gulfein DB Karron DB Karron Charles Da Salla Charles Da Salla Chase Bank Chase Bank 12 12 13 13 13 13 14 14 15 15 NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP *'f. \)J KA-2764 Credit pr 040102 pr040102 10132 10132 10150 10150 pr 050102 pr050102 10 10 Internal Revenue Service Internal Revenue Service Internal Revenue Service Internal Revenue Service 11 11 KA-2764 NISTATP NIST ATP NIST ATP NISTATP NISTATP NIST ATP NIST ATP NISTATP Balance 752.00 -3.881.00 -2,339.00 -2,151.00 -2,532.00 -2,725.00 -2,580.00 -2,725.00 -816.00 3,792.00 5,701.00 5,866.00 -2,532.00 -1,780.00 9,676.00 -1,780.00 188.00 381.00 193.00 145.00 145.00 1,909.00 4,608.00 1,909.00 165.00 8,398.00 398.04 398.04 -1,685.66 -1,584.29 -1,482.92 -1,687.99 -1,893.06 -1,996.76 -2,100.46 -2,016.76 -1,933.06 -2,016.76 -2,100.46 -1,583.79 -1,067.12 482.88 2,032.88 2,549.54 3,066.20 3,158.27 3,250.34 678.64 -1,893.06 -1,495.02 -1,096.98 6,517.02 -1,096.98 101.37 101.37 205.07 205.07 103.70 103.70 83.70 83.70 83.70 83.70 516.67 516.67 1,550.00 1,550.00 516.66 516.66 92.07 92.07 2,571.70 2,571.70 5,928.34 Total 2111 . FICA Withholding 2112· Medicare Withholding General Journal 4/112002 4/1/2002 General Journal 4/2/2002 Check Check 4/212002 4/30/2002 Check Check 4/3012002 5/1/2002 General Journal 511/2002 General Journal Debit 9,117.00 pr040102 pr040102 10132 10132 10150 10150 pr050102 pr 050102 10185 10185 pr051102 pr 051102 PR060302 PR 060302 PR060302 PR060302 PR060302 PR 060302 10233 10233 PR063002 PR063002 295 CASI ENTITIES Total 2110 . Federal Withholding 2111· FICA Withholding 411/2002 General Journal General Journal 41112002 Check 41212002 Check 41212002 Check 413012002 Check 413012002 General Journal 51112002 General Journal 51112002 5/312002 Check Check 51312002 General Journal 5/1112002 General Journal 511112002 General Journal 61312002 General Journal 61312002 General Journal 61312002 General Journal 61312002 General Journal 61312002 General Journal 6/312002 6/4/2002 Check Check 61412002 613012002 General Journal General Journal 613012002 611099 23.70 23.70 47.95 47.95 24.25 24.25 19.58 19.58 -394.24 -370.54 -346.84 -394.79 -442.74 -466.99 -491.24 -471.66 -452.08 Page 1 KA-2764 Case: 11-1924 "'Ic, 10:53 AM .~ Case 1:08-cv-10223-NRB Document 32-16 Filed 08/23/10 Page 5 of 50 07/11/10 Accrual Basis Type Check Check General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Check Check General Journal General Journal Document: 95 2)06 ob Date 5/3/2002 5/312oo~ 5/1112002 5/1112002 61312002 61312002 6/3/2002 61312002 61312002 6/3/2002 61412002 61412002 613012002 6/3012002 ~ Num 10185 10185 pr051102 pr051102 PR 060302 PR060302 PR060302 PR060302 PR060302 PR060302 10232 10232 PR063OO2 PR063OO2 Page: 52 KA-2765 05/16/2012 41212002 612912002 Transactions by Account As of June 30, 2002 Memo Name Internal Revenue Service Internal Revenue Service 12 12 13 13 13 13 14 14 Elisha Gurfein Elisha Gurfein DB Karron DB Karren Charles Da Salla Charles Da Salla Internal Revenue Service Internal Revenue Service 15 15 Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Chase Bank NISTATP NISTATP Total 2115 . FUI Payable 2121 . New York State Withholding General Journal 4/112002 4/212002 Check Check 412912002 General Journal 51112002 5/3/2002 Check 5/1112002 General Journal 61312002 General Journal General Journal 61312002 Check 6/3/2002 613012002 General Journal C\ ~ (' ~ pr040102 10134 10148 pr050102 10166 pr 051102 PR 060302 PR060302 10230 PR 063002 10 NY State Tax Dept NY State Tax Dept 11 NY State Tax Dept DB Karron Charles Da Salla NY State Employment Taxes 12 13 14 2121 15 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP ~ ~ KA-2765 19.58 19.58 pr040102 10134 10148 pr050102 10166 pr051102 PR060302 PR 060302 10234 PR 063002 10 NY State Tax Dept NY State Tax Dept 11 NY State Tax Dept 12 13 14 DB Karron Charles Da Salla NY State Tax Dept 15 NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NIST ATP NISTATP 10149 NY State Employment Taxes 2125 KA-2765 NISTATP 93.10 93.10 1,524.16 -256.54 117.10 13.38 -13.08 104.02 117.10 104.02 601.45 601.45 26.46 219.83 47.13 92.24 0.00 -47.13 -15.87 -47.13 446.43 939.99 977.33 0.00 219.83 1,320.66 219.83 45.11 92.24 47.13 31.26 31.26 493.56 493.56 37.34 977.33 26.53 54.14 27.61 18.55 18.55 270.83 288.42 24.89 556.53 140.95 656.83 285.07 Balance -471.66 -491.24 -370.41 -249.58 112.92 475.42 596.26 717.10 738.63 760.16 158.71 -442.74 -349.64 -256.54 120.83 120.83 362.50 362.50 120.84 120.84 21.53 21.53 1,147.96 Total 2122 . New York City Withholding 2125 . NY SUI Payable Check 4/3012002 Credit 26.46 Total 2121 . New York State Withholding 2122 . New York City Withholding 4/1/2002 General Journal Check 4/212002 Check 4/2912002 General Journal 5/112002 5/3/2002 Check General Journal 5/11/2002 General Journal 61312002 61312002 General Journal Check 613/2002 6/3012002 General Journal Debit 1,386.46 10131 FUTA 295 CASI ENTITIES Total 2112 . Medicare Withholding 2115' FUI Payable Check General Journal 611099 770.17 27.61 54.14 0.00 -27.61 -9.06 -27.61 243.22 531.64 556.53 0.00 140.95 140.95 449.78 164.71 Page 2 KA-2765 Case: 11-1924 Document: 95 05/16/2012 10:53 AM CASI ENTITIES 07/11/10 Transactions by Account 611099 295 As of June 30, 2002 Accrual Basis Type Check General Joumal General Journal Date 413012002 612912002 612912002 Num 10157 NYSUI NYSUI Memo Name NY Siale Employment Taxes Class NIST ATP NISTATP NISTATP Tola12125· NY SUI Payable 2130' New Jersey Withholding General Joumal 61312002 Debit Credit 5.45 705.50 13.23 159.26 8t)4.76 877.99 718.73 877.99 1,134.99 0.00 1,134.99 0.00 1,134.99 1,134.99 18,553.57 21,778.83 -655.74 18,553.57 21,778.83 -655.'4 290.52 PR060302 Elisha Gurfein 13 Total 2130 . New Jersey Withholding Total 2100 . Payroll Liabilities TOTAL Balance NISTATP Case 1:08-cv-10223-NRB Document 32-16 Filed 08/23/10 Page 6 of 50 Page: 53 KA-2766 KA-2766 KA-2766 KA-2766 Page 3 ,~ Pr/c 11:05 AM Filed 08/23/10 Page 7 of 50 07111110 Accrual Basis Case 1:08-cv-10223-NRB Document 32-16 Case: 11-1924 ~300 I Page: 54 KA-2767 05/16/2012 6300 • Payroll Expenses 8301 . Scott Albin emp General Journal 613012002 CASI ENTITIES PR 063002 Memo Name 15 Cia.. NISTATP Total 6301 . Scott Albin ernp 5/1112002 513112002 Debit seer NISTATP 12 NISTATP NISTATP Total 6306 . O.B. Karren Balance 2,310.00 0.00 2,310.00 0.00 24,999.99 24,999.99 24,999.99 pr 051102 seer Credit 2,310.00 2,310.00 Total 6305 . Elisha Gurfein 6306 • D.B. Karren General Journal General Journal 295 April through June 2002 Hum 8305 • Elisha Gurfeln 513112002 General Journal 611099 Transaction Detail By Account Date Type Document: 95 24,999.99 8,333.33 8,333.33 16,666.66 8,333.33 16,666.66 0.00 16,666.66 8307 . Charles La Saila General Journal General Journal General Journal General Journal 4/112002 5/112002 61312002 613012002 pr040102 pr050102 PR060302 PR063002 Charles Oa Salla 10 11 14 15 HISTATP NISTATP NISTATP NISTATP Total 6307 . Charles La Salla 6314 • Nichol.. A. Wynter General Journal 613012002 6,510.00 PR 063002 15 Total 6314 . Nicholee A. Wynter Total 6300 . Payroll Expenses TOTAL KA-2767 1,635.00 1,350.00 1,485.00 2,040.00 KA-2767 NISTATP 1,635.00 2,985.00 4,470.00 6,510.00 0.00 6,510.00 2,070.00 0.00 2,070.00 52,556.65 0.00 52,556.65 52,556.65 0.00 52,556.65 2,070.00 2,070.00 KA-2767 Page 1 Case: 11-1924 Document: 95 CASI ENTITIES 07/11/10 Transaction Detail By Account Filed 08/23/10 Page 8 of 50 Case 1:08-cv-10223-NRB Document 32-16 05/16/2012 11:25 AM Type 6350 . Payroll Taxes 6351' FICA General Journal General Journal General Journal General Journal General Journal General Journal Date 4/112002 5/112002 511112002 5131/2002 61312002 6/30/2002 Num pr040102 pr 050102 pr 051102 seer PR060302 PR063002 Name Memo 10 11 12 Charles Da Salla 14 15 Class NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP 8352 • Medicare General Journal General Journal General Journal General Journal General Journal General Journal 41112002 511/2002 511112002 513112002 613/2002 613012002 10 11 12 pr040102 pr050102 pr 051102 seer PR 060302 PR063002 Charles Da Salla 14 15 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 295 612912002 FUTA NISTATP 612912002 612912002 NISTATP NISTATP NYSUI NYSUI 8356 • NJ Disability 413012002 Check 10158 NIST ATP New Jersey Division 0 ... 6357' NJ UI Check 4/30/2002 10158 New Jersey Division 0 ... NISTATP Total 6357 . NJ UI Total 6350 . Payroll Taxes .OTAL KA-2768 KA-2768 0.00 3,258.51 23.70 43.28 164.11 647.45 668.98 762.08 0.00 762.08 117.10 117.10 0.00 117.10 705.50 718.73 705.50 13.23 0.00 718.73 0.00 117.50 117.50 117.50 117.50 Total 6356 . NJ Disability 101.37 185.07 701.74 2,768.40 2,860.47 3,258.51 23.70 19.58 120.83 483.34 21.53 93.10 718.73 Total 6354 . NYSUI Balance 101.37 83.70 516.67 2,066.66 92.07 398.04 117.10 Total 6353 . FUTA 8354' NYSUI General Journal General Journal Credit 762.08 Total 6352 . Medicare 8353' FUTA General Journal DebIt 3,258.51 Total 6351 . FICA ,.,.,. 611099 April through June 2002 Accrual Basis \ Page: 55 KA-2768 99.88 99.88 99.88 0.00 99.88 5,073.80 0.00 5.073.80 5,073.80 0.00 5,073.80 Page 1 KA-2768 11:00AM Case 1:08-cv-10223-NRB Document 32-16 Filed 08/23/10 Page 9 of 50 07111110 Accrual Basis PriG, Type Case: 11-1924 ~soo Page: 56 KA-2769 05/16/2012 295 Transaction Detail By Account April through June 2002 Num 6500 • Payroll Clearing Account 6504 • Debits Net Payroll Clearing Ace Check 4/112002 10119 Check 51112002 10160 Check 5/11/2002 10192 Check 10207 61312002 Check 10209 61312002 Check 61312002 10210 Check 10211 61312002 Check 10212 61312002 Check 6130/2002 10235 Check 613012002 10267 Check 10268 613012002 Memo Name Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Charles Oa Salla Charles Oa Salla DB Karron Charles Oa Salla Elisha Gurfein Elisha Gurfein Elisha Gurfein DB Karron Scott Albin Charles Oa Salla Nicholee A. Wynter Total 6504 . Debits Net Payroll Clearing Ace 6516' Credits Net Payroll Clearing Ac General Journal 4/1/2002 pr040102 General Journal 51112002 pr 050102 General Journal 511112002 pr051102 General Journal PR 060302 61312002 General Journal 61312002 PR060302 General Journal 61312002 PR 060302 General Journal PR 063002 6130/2002 Debit Elisha Gurfein DB Karron Charles Oa Salla net net net 13 13 14 15 Total 6500 . Payroll Clearing Account TOTAL KA-2769 Balance Credit 1,247.69 1,049.31 5,019.84 1,141.57 5,781.50 5,781.50 5,781.50 5,002.25 1,702.04 1,520.21 1,586.03 1,247.69 2,297.00 7,316.84 8,458.41 14,239.91 20,021.41 25,802.91 30,805.16 32,507.20 34,027.41 35,613.44 0.00 35,613.44 1.247.69 1,049.31 5,019.84 17,344.50 5,002.25 1,141.57 4,808.28 -1,247.69 -2,297.00 -7,316.84 -24,661.34 -29,663.59 -30,805.16 -35,613.44 0.00 35,613.44 -35,613.44 35,613.44 35,613.44 0.00 35,613.44 35,613.44 0.00 35,613.44 Total 6516 . Credits Net Payroll Clearing Ac KA-2769 611099 CASI ENTITIES ~, Date Document: 95 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP KA-2769 Page 1 Me 10:53 AM l 07/11/10 Accrual Basis Filed 08/23/10 Page 10 of 50 Case: 11-1924 Type Date General Joumal Check General Journal General Journal Check General Journal 7/512002 7/1212002 7/3112002 81212002 81912002 8/18/2002 ~ 05/16/2012 611099 295 CASI ENTITIES Transactions by Account As of August 31, 2002 Hum Memo Name PR070502 10320 PR073102 PR 080202 10402 pr 081802 DB Karron Chase Bank Elisha Gurfein Chase Bank Total 2110 . Federal Withholding 2111 . FICA Withholding General Journal 7/512002 General Journal 7/512002 General Journal 71612002 General Journal 71612002 7/1212002 I~Check 7/1212002 ~ Check General Journal 713112002 713112002 General Journal General Journal 81212002 ~ General Journal 81212002 81312002 s-q3'~ General Journal General Journal 81312002 Check 81912002 Check 81912002 General Journal 811812002 General Journal 8/1812002 . 1).~~ Case 1:08-cv-10223-NRB Document 32-16 l S-O 3'f ",2-1 ~ ~ "" ~ tlOO £. Page: 57 KA-2770 Class Debit Credit Balance 2100 . Payroll Liabilities 2110' Federal Withholding 1y",~ C' Document: 95 PR 070502 PR 070502 prt adj prt adj 10320 10320 PR 073102 PR073102 PR 080202 PR 080202 prt adj prt adj 10402 10402 pr081802 pr081802 Total 2111 . FICA Withholding 2112· Medicare Withholding General Journal General Journal General Journal General Journal Check Check General Journal General Journal General Journal General Journal General Journal General Journal Check Check General Journal General Journal 7/512002 7/512002 71612002 7/612002 7/1212002 7/1212002 713112002 7/3112002 81212002 8/212002 81312002 8/312002 8/912002 81912002 811812002 8/18/2002 PR070502 PR 070502 prt adj prt adj 10320 10320 PR 073102 PR 073102 PR 080202 PR 080202 prt adj prt adj 10402 10402 pr081802 pr081802 DB Karron DB Karron 16 17 18 @- A 19 '150~ 16 16 li'tofixhayese... to fix hayes e... Chase Bank _ Elisha Gurfein 2 11 ~S2> EIiShaGuC" ., 17 51(,'~ ~i ~ ~ IOslf to fIX hates er... to fix hayes e... Ch.....'k~~ Chase Bank 19 1.3 to 13(, 19 DB~_ ~~" 3 DB Karron F Chase Bank Chase Bank Elisha Gurfein Elisha Gurfein \<1 ~ 16 to fix hayes e... ~2. to fl, haye. e 17 17 18 18 to fix hayes e... to fix hayes e... Chase Bank Chase Bank 19 19 Total 2112 . Medicare Withholding 20,755.00 4,790.02~ <0{ @ NISTATP NISTATP NISTATP NISTATP AJE AJE NISTATP NISTATP NISTATP NISTATP KA-2770 A 7,502.52 7,502.52 4,790.02 2,509.88 2,509.88 573.66 573.66 E.. 516.66 516.66 , 2,910.54 2,910.54 e ~,427.21 ,427.21 163.68 163.68 22,601.54 NISTATP NISTATP AJE AJE NIST ATP -338.62 1,536.00 19,219.00 22,186.80 1,399.61 1,399.61 765.24 765.24 593.30 593.30 120.84 120.84 654.33 654.33 435.00 435.00 1,210.16 1,210.16 38.28 38.28 5,137.40 2115' FUI Payable KA-2770 NISTATP NISTATP AJE AJE NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP AJE AJE NISTATP NISTATP NISTATP NISTATP 359.00 31,n9.00 10,665.00 9,582.62 30,337.62 (YtI~ S2- <tl71 0° Chase Bankf> NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP -655.74 -1,780.00 8,885.00 -697.62 838.38 20,057.38 -697.62 -338.62 5,296.12 P -1,096.98 6,405.54 13,908.06 9,118.04 4,328.02 1,818.14 -691.74 -175.08 341.58 3,252.12 6,162.66 5,589.00 5,015.34 1,588.13 -1,839.08 -1,675.40 -1,511.72 -1,511.72 -256.54 1,143.07 2,542.68 1,777.44 1,012.20 418.90 -174.40 -53.56 67.28 721.61 1,375.94 1,810.94 2,245.94 1,035.78 -174.38 ·136.10 -97.82 -97.82 104.02 Page 1 KA-2770 Case: 11-1924 Document: 95 05/16/2012 10:53 AM CASI ENTITIES 07/11/10 Transactions by Account Filed 08/23/10 Page 11 of 50 611099 Type General Journal Date Num 813012002 Memo Name Debit Class DB Karron NY State Employment Taxes 16 18 NY State Employme~t.Taxes 19 NISTATP NISTATP NISTATP NISTATP NISTATP PR 070502 10321 PR 080202 10403 pr 081802 Total 2122 . New York City Withholding , 10349 NYSUI NYSUI ·18 NY State Employment Taxes 19 NIST ATP NISTATP NISTATP .... 10348 PR 073102 PR080202 10366 1,615.26 1,333.64 . 2,346.25 . . . 2,346.25 66.79 140.95 1,756.21 422.57 2,768.82 422.57 489.36 4,028.30 489.36 214.80 4.03 877.99 359.19 573.99 578.02 518.80 518.80 17 . 18 New Jersey Divi~!9n'0! Tax..... Total 2130 . New Jersey Withholding .... TOTAL KA-2771 840.62 218.83 578.02 ",. New Jersey Civision of Tax... '. Elisha Gurfein • '. 107.94 , NY State Employment Taxe~ t Total 2100 . Payroll Liabilities NISTATP NISTATP NISTATP NISTATP NISTATP 146.98 7,605.69 4.534.41 4,534.41 3,679.89 . .' . Total 2125 . NY SUI Payable 2130 . New Jersey Withholding Check 7/3012002 General Journal 713112002 General Journal 8/212002 Check 81212002 16 146.98 219.83 3.183.17 732.68 5,267.09 732.68 840.62 2.963.34 6,984.90 DB Karron NY State Employment Taxes 42.96 2,450.49 Total 2121 . New York State Withholding 2122 . New Yark City Withholding General Journal 7/~/2oo2 Check 7/1212002 General Journal 81212002 Check 81912002 General Journal 8/1812002 Balance 42.96 0.00 2121 ' New York State Withholding General Journal 7/5/2002 PR 070502 Check 7/1212002 10321 General Journal 81212002 PR 080202 Check 8/9/2002 10403 811812002 pr 081802 General Journal 2125 ' NY SUI Payable Check 7131/2002 General Journal 813012002 General Journal 8130/2002 Credit NISTATP FUTA Total 2115 . FUI Payable ... 295 As of August 31, 2002 Accrual Basis Case 1:08-cv-10223-NRB Document 32-16 Page: 58 KA-2771 KA-2771 NISTATP NISTATP NISTATP NISTATP 1,134.99 378.33 378.33 756.66 1,134.99 0.00 378.33 756.66 0.00 1,891.65 756.66 0.00 71,151.80 71,914.36 106.82 71,151,80 71,914.36 106.82 KA-2771 Page 2 Case: 11-1924 Document: 95 PriG- (,300 11:06 AM Filed 08/23/10 Page 12 of 50 Case 1:08-cv-10223-NRB Document 32-16 tJ(, I I 07111/10 Accrual Basis Type Date 6300 . Payroll Expenses 6301 . Scott Albin ernp 811812002 General Journal Page: 59 05/16/2012 KA-2772 Transaction Detail By Account July through August 2002 Num Memo Name 19 pr081802 Class NISTATP 7/512002 81212002 PR073102 PR080202 Elisha Gurfein 17 18 NISTATP NISTATP PR070502 PR 080202 DB Karron 16 18 NISTATP NISTATP 18 NISTATP 6314 . Nichol.. A. Wynter 81212002 General Journal PR080202 18 Total 6314 . Nicholee A. Wynter Total 6300 . Payroll Expenses TOTAL KA-2772 KA-2772 NISTATP 2,640.00 0.00 2,640.00 8,333.33 16,666.66 0.00 43,749.99 61,918.07 16,666.66 43,749.99 105,668.06 0.00 2,145.00 2,145.00 Total 6307 . Charles La Salla Balance 8,333.33 8,333.33 105,668.06 PR080202 Credit 2,640.00 16,666.66 Total 6306 . O.B. Karren 6307 . Chart.. La Salla General Journal 81212002 Debit 2,640.00 Total 6305 . Elisha Gurfein 6306 . D.B. Karron General Joumal General Journal 295 CASI ENTITIES Total 6301 . Scott Albin emp 6305 ' Elisha Gurfeln General Journal 713112002 81212002 General Journal 611099 105,668.06 2,145.00 0.00 2,730.00 2,145.00 2,730.00 2,730.00 0.00 2,730.00 129,849.72 0.00 129,849.72 129,649.72 0.00 129,649.72 Page 1 KA-2772 Case: 11-1924 Document: 95 Filed 08/23/10 Page 13 of 50 Case 1:08-cv-10223-NRB Document 32-16 611099 295 Transaction Detail By Account 07/11/10 Accrual Basis ~ 05/16/2012 CASI ENTITIES 11:25 AM C\ Page: 60 KA-2773 July through August 2002 Type 8350 . Payroll Taxes 8351' FICA General Journal General Journal General Journal General Journal General Journal General Journal Date 7/512002 71612002 7/3112002 81212002 8/3/2002 811812002 Num PR 070502 prt adj PR 073102 PR 080202 prt adj pr081802 Name DB Karron Elisha Gurfein Memo 16 to fix hayes error 17 18 to fix hayes error 19 Class NISTATP AJE NISTATP NISTATP AJE NISTATP Total 6351 . FICA 8352 • Medicare General Journal General Journal General Journal General Journal General Journal General Journal 7/512002 7/612002 7/3112002 81212002 81312002 8/18/2002 PR 070502 prt adj PR073102 PR080202 prt adj pr081802 DB Karron Elisha Gurfein 16 to fix hayes error 17 18 to fix hayes error 19 NISTATP AJE NISTATP NISTATP AJE NISTATP 813012002 FUTA NISTATP NYSUI NYSUI NISTATP NISTATP Total 6354 . NYSUI 516.66 2,910.54 573.66 163.68 10346 10347 State of New Jersey State of New Jersey NISTATP NISTATP 765.24 120.84 654.33 435.00 38.28 712912002 7/2912002 10346 10347 NISTATP NISTATP State of New Jersey State of New Jersey Total 6357 . NJ UI Total6350 P."". T.... TOTAL 765.24 42.96 7,502.52 2,712.50 3,229.16 6,139.70 5,566.04 5,729.72 5,729.72 1,399.61 634.37 755.21 1,409.54 1,844.54 1,882.82 1,882.82 42.96 0.00 214.80 4.03 42.96 214.80 218.83 0.00 103.34 183.86 287.20 Total 6356 . NJ Disability 5,363.68 1,399.61 218.83 8368 • NJ Disability 7/29/2002 Check 7/29/2002 Check 8357· NJ UI Check Check 4,790.02 42.96 813012002 813012002 Balance 7,502.52 2,648.06 Total 6353 . FUTA 8354· NYSUI General Journal General Journal Credit 11,093.40 Total 6352 . Medicare 8353· FUTA General Journal Debit 218.83 103.34 287.20 0.00 333.28 591.64 287.20 333.28 924.92 924.92 0.00 924.92 15,215.37 6,128.92 9,086.45 15,215.37 8,128.92 9,086.45 yI .......l N KA-2773 KA-2773 KA-2773 Page 1 A)e... Case: 11-1924 Document: 95 I 07/11/10 Accrual Basis Filed 08/23/10 Page 14 of 50 05/16/2012 611099 295 CASI ENTITIES 11:00AM Case 1:08-cv-10223-NRB Document 32-16 Page: 61 KA-2774 Type Transaction Detail By Account JUly through August 2002 Date Num 6500 . Payroll Clearing Account 6504 • Debits Net Payroll Clearing Ace Check 7/5/2002 10290 Check 7/5/2002 10291 Check 7/512002 10292 Check 7/3012002 10355 713012002 10356 Check Check 7/3012002 10357 Check 81212002 10401 Check 81212002 10363 Check 811812002 10406 Memo Name Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP DB Karron DB Karren DB Karren Elisha Gurfein Charles Da Salla Nicholee A. Wynter DB Karron Elisha Gurfein Scott Albin DB Karron Elisha Gurfein 16 17 net 19 Total 6516 . Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account TOTAL KA-2774 Credit KA-2774 Balance 5,552.01 4,756.38 9,288.07 5,781.50 1,591.10 2,028.11 5,675.03 5,781.50 1,151.71 41,605.41 Total 6504 . Debits Net Payroll Clearing Ace 8518· Credits Net Payroll Clearing Ac 7/512002 PR 070502 General Joumal General Journal 713112002 PR 073102 General Journal 81212002 PR 080202 General Journal 8/1812002 pr 081802 Debit 5,552.01 10,308.39 19,596.46 25,377.96 26,969.06 28,997.17 34,672.20 40,453.70 41,605.41 0.00 41,605.41 19,596.46 5,781.50 15,075.74 1,151.71 -19,596.46 -25,377.96 -40,453.70 -41,605.41 0.00 41,605.41 -41,605.41 41,605.41 41,605.41 0.00 41,805.41 41,805.41 0.00 NISTATP NISTATP NISTATP NISTATP KA-2774 Page 1 Case: 11-1924 AI~ 1..00 , 0"\ ~ 10:54 AM 07/11/10 Filed 08/23/10 Page 15 of 50 Accrual Basis Type Date 2100 • Payroll Liabilities 2110· Federal Withholding General Journal 91612002 Check 911112002 General Joumal 9/1312002 Check 9/1912002 General Joumal 912012002 Check 9/3012002 Check 913012002 General Joumal 913012002 General Journal 913012002 General Joumal 913012002 General Journal 9130/2002 General Journal 913012002 Hum pr090602 10448 pr091302 10466 pr092oo2 10488 10490 pr093002 dbk pr 941 SEP02 941 SEP 02 941 SEP02 Document: 95 Page: 62 KA-2775 05/16/2012 Transactions by Account As of September 30, 2002 Name Memo 20 Chase Bank 21 Chase Bank 22 Chase Bank Chase Bank 23 rcls dbk rcls db!< rels dbk Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP AJE AJE AJE Case 1:08-cv-10223-NRB Document 32-16 (\ ~ v-a ~ + 20 20 Chase Bank Chase Bank 21 21 Chase Bank Chase Bank 22 22 Chase Bank Chase Bank 23 23 new entity moo. new entity moo. new entity m... new entity m... rcls dbk rels db!< NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP AJE AJE AJE AJE AJE AJE KA-2775 pr090602 pr090602 pr 091302 pr 091302 10466 10466 pr092002 pr092002 10488 20 20 21 21 Chase Bank Chase Bank 22 22 Chase Bank KA-2775 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Credit Balance 479.00 838.00 1,648.00 1,177.00 63.00 5,762.00 17,104.00 5,587.00 17,104.00 338.62 6,320.74 6,320.74 31,540.36 261.09 261.09 424.77 424.77 568.28 568.28 352.98 352.98 38.59 38.59 1,075.97 1,075.97 985.76 985.76 3,838.92 3,838.92 295.53 295.53 3,378.59 3,378.59 10,464.62 Total 2111 . FICA Withholding 2112· Medicare Withholding General Journal 91612002 General Journal 9/612002 General Journal 9/1312002 General Journal 911312002 Check 9/19/2002 Check 9/19/2002 9/20/2002 General Journal General Journal 912012002 Check 9/30/2002 Debit 31,201.74 pr090602 pr090602 10448 10448 pr091302 pr091302 10466 10466 pr092002 pr092002 10488 10488 pr093002 pr093002 fica adj fica adj fica adj fica adj 941 SEP 02 941 SEP 02 295 CASI ENTITIES Total 2110 . Federal Withholding 2111 . FICA Withholding General Journal 91612002 General Journal 91612002 Check 9/1112002 Check 911112002 General Journal 9/1312002 General Journal 911312002 Check 9/1912002 Check 9/1912002 General Journal 912012002 General Journal 912012002 Check 913012002 Check 9/3012002 General Journal 9/3012002 General Journal 913012002 General Journal 9/3012002 General Journal 9/3012002 General Journal 913012002 General Journal 9/30/2002 General Joumal 9/30/2002 General Journal 9/3012002 611099 0.00 -1,511.72 -1,250.63 -989.54 -1,414.31 -1,839.08 -1,270.80 -702.52 -1,055.50 -1,408.48 -1,369.89 -1,331.30 -2,407.27 -3,483.24 -2,497.48 -1,511.72 2,327.20 6,166.12 6,461.65 6,757.18 3,378.59 0.00 11,976.34 0.00 61.07 61.07 132.90 132.90 -97.82 -36.75 24.32 157.22 290.12 108.22 -73.68 181.90 181.90 9.03 9.03 320.76 106.82 -338.62 140.38 -697.62 950.38 -226.62 -163.62 -5,925.62 -23,029.62 -17,442.62 -338.62 0.00 6,320.74 0.00 -64.65 -55.62 -376.38 Page 1 KA-2775 ~ 10:54 AM ~ 07111110 Accrual Basis Filed 08/23/10 Page 16 of 50 Case: 11-1924 Type Check Check Check General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Document: 95 ~IOO 1J ?I Date 9130/2002 913012002 9130/2002 913012002 913012002 913012002 9/30/2002 913012002 913012002 913012002 913012002 Num 10488 10490 10490 pr093OO2 pr093002 dbk pr dbk pr dbk pr dbkpr 941 SEP 02 941 SEP 02 Page: 63 KA-2776 05/16/2012 912912002 CASI ENTITIES As of September 30, 2002 Memo Name Chase Bank Chase Bank Chase Bank 23 23 rels dbk fels dbk Class NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP AJE AJE FUTA Case 1:08-cv-10223-NRB Document 32-16 a ~ ~ ........l V\ pr090602 10449 10449 pr091302 pr092002 10489 10491 pr093002 dbk pr NY State Employment Taxes NY State Employment Taxes 20 inc lie 21 22 NY State Employment Taxes NY State Employment Taxes 23 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP KA-2776 0.00 0.00 48.91 48.91 pr090602 10449 10449 pr091302 pr092002 10491 10489 pr093002 dbk pr NY State Employment Taxes NY State Employment Taxes 20 inc lie 21 22 NY State Employment Taxes NY State Employment Taxes 23 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP 21 New Jersey Division afTlx... KA-2776 NISTATP NISTATP 255.99 255.99 402.97 530.28 4,351.00 840.62 981.62 873.68 732.68 772.88 798.70 310.34 -4,040.66 -3,510.38 840.62 5,088.30 840,62 488.36 4,351.00 321.69 2,231.00 489.36 579.76 512.97 422.57 446.69 462.62 -1,768.38 -2,063.33 ·1,741.64 489.36 2,683.14 489.36 544.70 10.21 578.02 1,122.72 1,132.93 554.91 1,132.93 90.40 66,79 90.40 24.12 15.93 2,231.00 294.95 0,00 pr091302 10467 0.00 40.20 25.82 NISTATP NIST ATP NYSUI NYSUI 378.33 378.33 -697.14 -1,594.95 -2,492.76 -2,193,10 -1,893.44 -995.63 -97.82 -97.82 -97.82 -48.91 0.00 146.98 402.97 107.94 141.00 2,683.14 Balance 2,898.76 141.00 5,088.30 Total 2125 . NY SUI Payable 2130· New Jersey Withholding 9/1312002 General Journal Check 9/1912002 299.66 299.66 897.81 897.81 0.00 Total 2122 . New York City Withholding 2125· NY SUI Payable General Journal 912912002 General Journal 9/2912002 Credit 320.76 897.81 897.81 NISTATP Total 2121 . New York State Withholding 2122 . New York City Withholding General Journal 91612002 Check 9/1112002 Check 9/1112002 General Journal 9/1312002 General Journal 912012002 Check 9/3012002 Check 9/3012002 General Journal 9/3012002 General JOL1rnai 9/3012002 Debit 2,800.94 Total 2115 . FUI Payable 2121 . New York State Withholding General Journal 91612002 Check 9/1112002 Check 9/1112002 General Journal 9/1312002 General Journal 912012002 Check 913012002 Check 913012002 General Journal 913012002 General Journal 913012002 295 Transactions by Account Total 2112 . Medicare Withholding 2115 . FUI Payable General Journal 611099 0.00 378.33 0.00 Page 2 KA-2776 Case: 11-1924 Page: 64 KA-2777 05/16/2012 10:54 AM CASI ENTITIES 07/11/10 Transactions by Account 611099 295 As of September 30, 2002 Accrual Baals Type General Journal Check Date 913012002 9130/2002 Num pr093002 10487 Memo Name 23 Claas Debit NISTATP Credit 378.33 378.33 0.00 756.66 756.66 0.00 52,995.40 55,754.46 2,865.88 52,995.40 55,754.46 2,865.88 378.33 State of New Jersey Total 2130 . New Jersey Withholding Total 2100 . Payroll Liabilities TOTAL Balance Case 1:08-cv-10223-NRB Document 32-16 Filed 08/23/10 Page 17 of 50 Document: 95 KA-2777 KA-2777 KA-2777 Page 3 "'e., (,300 Case: 11-1924 11:06AM , ~J 07/11/10 Accrual Basis Date 6300 • Payroll Expenses 6304 • Jam.. L. Cox emp General Journal 913012002 Page: 65 KA-2778 05/16/2012 Transaction Detail By Account September 2002 Hum pr093OO2 Name Memo 23 Cllss NISTATP 913012002 pr091302 pr093OO2 21 23 NISTATP NISTATP NISTATP dbkpr 20 23 NISTATP NISTATP Total 6307· Charles La SllIa 6308 • Regner M. Peralta General Journal 913012002 pr093002 23 NISTATP 21 22 23 NISTATP NISTATP NISTATP Total 6310 . Matthew Rothman 6314 . Nichol.. A. Wynter General Joumal 91612002 General Joumal 9/3012002 pr090602 pr093OO2 20 23 Total 6314 . Nicholee A. Wynter C\ Total 6300 . Payroll Expenses TOTAL NISTATP NISTATP 0.00 16,666.66 61,918.00 0.00 61,918.00 1,822.50 3,532.50 0.00 1,312.50 3,532.50 1,312.50 0.00 832.50 622.50 1,950.00 3,405.00 5,200.00 8,333.33 16,666.66 1,822.50 1,710.00 1,312.50 pr091302 pr092oo2 pr093OO2 0.00 1,312.50 832.50 1,455.00 3,405.00 0.00 2,388.75 2,160.00 3,405.00 2,388.75 4,548.75 4,548.75 0.00 4,548.75 96,583.41 0.00 96,583.41 96,583.41 0.00 96,583.41 ~ (' \)} -..J ...... KA-2778 KA-2778 Page 1 KA-2778 Filed 08/23/10 Page 18 of 50 6310· Matthew Rothman General Journal 9/1312002 General Journal 9/2012002 General Journal 913012002 5,200.00 61,918.00 3,532.50 Total 6308 . Regner M. Peralta Balance 8,333.33 8,333.33 61,918.00 pr090602 pr093002 Credit 5,200.00 16,666.66 Total 6306 . 0.8. Karron 6307 • Chari.. La SllIa General Journal 91612002 General Journal 913012002 Debit 5,200.00 Total 6305 . Elisha Gurfein 6306 . D.B. Karron General Journal 295 CASI ENTITIES Total 6304 . James L. Cox ernp 6305 • Elisha Gurfeln General Journal 9/1312002 General Journal 913012002 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 Case: 11-1924 Prlc. 11:25AM I 07/11/10 Accrual Basis 8350 • Payroll Taxes 8351' FiCA General Journal General Journal General Journal General Journal General Journal General Journal General Journal {p 3S6 .-fJ I Date 916/2002 9/1312002 912012002 912012002 913012002 9130/2002 913012002 Page: 66 KA-2779 05/16/2012 Transaction Detail By Account September 2002 Num Memo Name pr090602 pr091302 pr092002 pr092002 pr093002 fica adj fica adj 20 21 22 22 23 new entity max fica dbk new entity max fica gurfein Class NISTATP NISTATP NISTATP NISTATP NISTATP AJE AJE 9/612002 9/1312002 913012002 913012002 913012002 pr090602 pr091302 pr093002 dbk pr dbkpr 20 21 23 NISTATP NISTATP NISTATP NISTATP NISTATP 912912002 FUTA NISTATP NISTATP NISTATP NYSUI NYSUI 6359 . Penalties and Late Fees Check 913012002 10418 State of New Jersey late payment fee Total 6350 . Payroll Taxes (\TOTAL KA-2779 NISTATP 0.00 61.07 5,997.20 61.07 193.97 493.63 1,391.44 1,391.44 132.90 299.66 897.81 0.00 0.00 1,391.44 255.99 255.99 0.00 255.99 544.70 554.91 544.70 10.21 0.00 554.91 29.01 0.00 29.01 8,228.55 0.00 8,228.55 8,228.55 0.00 8,228.55 554.91 Total 6359 . Penalties and Late Fees 261.09 829.37 867.96 876.99 1,862.75 5,701.67 5,997.20 29.01 29.01 KA-2779 Page 1 Filed 08/23/10 Page 19 of 50 912912002 912912002 Balance 261.09 568.28 38.59 9.03 985.76 3,838.92 295.53 255.99 Total 6354 . NYSUI KA-2779 Credit 1,391.44 Total 6353 . FUTA 8354' NYSUI General Journal General Journal Debit 5,997.20 Total 6352 . Medicare 8353· FUTA General Journal 295 CASI ENTITIES Total 6351 . FICA 8352 • Medicare General Journal General Journal General Journal General Journal General Journal 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 Case: 11-1924 Document: 95 Page: 67 KA-2780 05/16/2012 11:00 AM CASI ENTITIES 07/11/10 Transaction Detail By Account 611099 295 August 31 through September 30, 2002 Accrual Basis Date Num 6500 • Payroll Clearing Account 6504 . Debits Net Payroll Clearing Ace Check 91612002 10421 Check 91612002 10423 911312002 10457 Check 9/1312002 10470 Check Check 912012002 10471 Check 913012002 10474 Check 913012002 10475 9130/2002 10476 Check Check 913012002 10477 Check 913012002 10478 Check 913012002 10479 Name Memo Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Charles Oa Salla Nicholee A. Wynter Elisha Gurfein Matthew Rothman Matthew Rothman Elisha Gurfein James L Cox emp Charles Da Salla Matthew Rothman Regner M. Peralta Nicholee A. Wynter Credit 20 21 22 23 Total 6516 . Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account TOTAL Balance 1,372.23 1,801.26 5,781.51 591.89 469.53 6,020.14 1.096.14 1,296.13 1,339.34 1,096.37 1,646.51 1,372.23 3,173.49 8,955.00 9,546.89 10,016.42 16,036.56 17,132.70 18,428.83 19,768.17 20,864.54 22,511.05 0.00 22,511.05 3,173.49 6,373.40 469.53 12,494.63 -3,173.49 -9,546.89 -10,016.42 -22,511.05 0.00 22,511.05 -22,511.05 22,511.05 22,511.05 0.00 22.511.05 22,511.05 0.00 22,511.05 Total 6504 . Debits Net Payroll Clearing Ace 6516 . Credits Net Payroll Clearing Ac 91612002 pr 090602 General Joumal 911312002 pr 091302 General Joumal General Joumal 912012002 pr 092002 General Journal 913012002 pr 093002 Debit NIST ATP NIST ATP NISTATP NISTATP Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 20 of 50 KA-2780 KA-2780 KA-2780 Page 1 ~IG tloo Case: 11-1924 10:54 AM I 07/11/10 Accrual Basis Date 2100· Payroll Liabilities 2110 • Federal Withholding General Journal 1011812002 General Journal 111112002 Check 1tnl2002 Check 11/1512002 1111512002 General Journal 1112312002 General Journal Check 1112912002 1112912002 General Journal 1211312002 General Journal 1211612002 General Journal 1211712002 Deposit 1212712002 General Journal General Journal 1212712002 1212712002 General Journal 1212812002 Check 1212912002 General JO.urnal 1212912002 General Journal 1213112002 General Journal 1213112002 General Journal General Journal 1213112002 Nurn pr101802 PR 110102 . 10588 10608 pr111502 pr 112302 10650 pr 112902 pr121302 pr 121602 05/16/2012 As of December 31, 2002 Memo Name 24 25 Chase Bank Chase Bank 26 27 Chase Bank 28 29 30 Qtr9l30/02 31 32 reversed 211 ... Chase Bank rels dbk rels pymts peter ross 941 Refund Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP AJE AJE (\ >C' ~ -0 0 7,038.00 7,095.00 14,133.00 6,827.00 6,827.00 90.00 6,422.00 6,332.00 678.00 1,076.00 3,959.10 1,840.00 220.00 220.00 3,594.00 3,965.06 3,406.06 559.00 1,161.26 NISTATP AJE AJE 24 24 25 25 Chase Bank Chase Bank 26 26 Chase Bank Chase Bank 27 27 28 28 Chase Bank Chase Bank 30 30 31 31 32 32 reversed 211 ... reversed 21, ... NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP Balance Credit 3,959.10 40,281.42 449.07 449.07 434.77 434.77 856.84 856.84 380.69 360.69 360.69 360.69 48.36 48.36 361.00 361.00 409.36 409.36 299.77 299.77 304.42 304.42 102.30 102.30 102.30 102.30 2,865.88 0.00 7,038.00 14,133.00 0.00 -6,827.00 0.00 90.00 -6,332.00 0.00 678.00 1,754.00 5,713.10 7,553.10 7,773.10 7,553.10 3,959.10 -5.96 3,400.10 3,959.10 5,120.36 1,161.26 1,161.26 0.00 449.07 898.14 1,332.91 1,767.68 910.84 54.00 414.69 775.38 414.69 54.00 102.36 150.72 511.72 872.72 463.36 54.00 353.77 653.54 957.96 1,262.38 1,364.68 1,466.98 1,364.68 1,262.38 Page 1 KA-2781 KA-2781 KA-2781 Filed 08/23/10 Page 21 of 50 • Debit 39,120.16 pr101802 pr101802 PR 110102 PR 110102 10588 10588 pr 111502 pr111502 10608 10608 pr 112302 pr 112302 pr 112902 pr 112902 10650 10650 pr 121602 pr121602 pr122702 pr122702 pr122702 pr122702 pr122702 pr122702 295 CASI ENTITIES Total 2110 . Federal Withholding 2111 . FICA Withholding 1011812002 General Journal 10/1812002 General Journal 111112002 General Journal 11/1/2002 General Journal 111712002 Check 111712002 Check 11/1512002 General Journal 11/1512002 General Journal 11/1512002 Check 11/15/2002 Check General Journal 11/2312002 1112312002 General Journal 1112912002 General Journal 1112912002 General Journal 1112912002 Check 11/2912002 Check 1211612002 General Journal 1211612002 General Journal 1212712002 General Journal 1212712002 General Journal 1212712002 General Journal 1212712002 General Journal 1212712002 General Journal 12/27/2002 General Journal 611099 Transactions by Account U.S. Treasury pr122702 pr122702 pr122702 10698 lowerdbk lowerdbk peter ross lowerdbk lowerdbk Page: 68 KA-2781 Case 1:08-cv-10223-NRB Document 32-16 Type ~~ Document: 95 Case: 11-1924 10:54 AM 07/11/10 Accrual Basis Check Check General Joumal General Journal General Journal General Journal General Journal Date 12128/2002 1212812002 1212912002 1213112002 12131/2002 12131/2002 1213112002 Num 10698 10698 Iowerdbk fica adj fica adj peter ross peler ross Page: 69 KA-2782 05/16/2012 Transactions by Account As of December 31, 2002 Memo Class rels pymls fica new entil... fica new enlil... peler ross pelerross NISTATP NISTATP AJE AJE AJE NISTATP NISTATP Name Chase Bank l;hase Bank ~ (' \N 00 -- 24 24 25 25 Chase Bank Chase Bank 26 26 Chase Bank Chase Bank 27 27 28 28 Chase Bank Chase Bank 29 29 30 30 31 31 32 32 reversed 211 ... reversed 211... Chase Bank Chase Bank rels pyrnts peler ross peler ross NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP AJE NISTATP NISTATP 2115' FUI Payable Deposit Check General Journal 10/1612002 111712002 1213012002 604.19 604.19 3,300.62 1,397.88 1,397.88 225.43 225.43 10591 FUTA U.S. Treasury Chase Bank Deposit INC NISTATP NISTATP 688.35 688.35 328.33 328.33 328.33 328.33 11.31 11.31 328.40 328.40 339.71 339.71 60.99 60.99 70.11 70.11 132.20 132.20 23.93 23.93 23.93 23.93 263.30 263.30 105.44 52.72 52.72 658.19 54.00 -3,246.62 -1,848.74 -450.86 -225.43 0.00 0.00 0.00 342.68 685.36 1,031.03 1,376.70 688.35 0.00 328.33 656.66 328.33 0.00 11.31 22.62 351.02 679.42 339.71 0.00 60.99 121.98 192.09 262.20 394.40 526.60 550.53 574.46 550.53 526.60 263.30 0.00 -105.44 -52.72 0.00 3,392.68 0.00 75.10 134.70 402.97 478.07 183.Q7 317.77 209.80 317.77 295.00 295.00 Total 2115 . FUI Payable 7,967.38 342.68 342.68 345.67 345.67 3,392.68 Tolal 2112 . Medicare Withholding Balance Credit Page 2 KA-2782 KA-2782 KA-2782 Filed 08/23/10 Page 22 of 50 C' Debit 7,967.38 pr101802 pr101802 PR 110102 PR 110102 10588 10588 pr 111502 pr 111502 10608 10608 pr 112302 pr112302 pr 112902 pr 112902 10650 10650 pr121302 pr 121302 pr121602 pr121602 pr122702 pr122702 pr122702 pr122702 pr122702 pr122702 10698 10698 Iowerdbk peler ross peler ross 295 CASI ENTITIES TOlal2111 . FICA Withholding 2112' Medicare Withholding General Journal 1011812002 General Journal 1011812002 General Journal 11/112002 General Journal 1111/2002 Check 111712002 Check 111712002 General Journal 11/1512002 General Journal 1111512002 Check 11/1512002 Check 11/1512002 General Journal 1112312002 General Journal 1112312002 General Journal 1112912002 11129/2002 General Journal Check 1112912002 Check 1112912002 General Journal 1211312002 General Journal 1211312002 General Journal 1211612002 General Journal 12/1612002 General Journal 1212712002 General Journal 12127/2002 General Journal 1212712002 General Journal 12127/2002 1212712002 General Journal 1212712002 General Journal Check 1212812002 Check 1212812002 General Journal 1212912002 General Journal 1213112002 General Journal 12131/2002 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Ale, 2'00 ~ t-b~ Document: 95 10:54 AM ~Ic Z,OO 07/11/10 Accrual Basis 3t-b? Case: 11-1924 Date 2121 . New York State Withholding General Journal 10/18/2002 Check 10/30/2002 General Journal 11/112002 Check 111712002 Check 11/1512002 11/1512002 General Journal 11/2312002 General Journal Check 11/2912002 11129/2002 General Journal 1211312002 General Joumal General Journal 1211612002 12127/2002 General Journal General Journal 12127/2002 General Journal 12127/2002 12131/2002 Check General Journal 1213112002 05/16/2012 As of December 31, 2002 Memo Name 24 NY State Empl.oyrnent Taxes 25 NY State Ernployment Taxes NY State Employment Taxes 26 27 NY State Employment Taxes 28 29 30 31 32 reversed 211... NY State Employment Taxes peter ross Class NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP reversed 211... NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP peter ross NISTATP 24 25 NY State Employment Taxes 26 NY State Employment Tll-es 28 NY State Emplo~-' . l'~~ 29 30 31 32 NY State Employment Taxes C'~ ~ ~ CO N 10556 10556 NYSUI NYSUI NY State Employmen~ Taxes NY State Employment Taxes Total 2125 . NY SUI Payable Total 2100 . Payroll liabilities TOTAL KA-2783 107.94 1,527.54 3,039.76 1,448.81 1,450.00 22.23 1,463.43 1,463.43 255.60 205.30 494.21 79.38 79.38 966.84 211.52 KA-2783 NISTATP NISTATP NISTATP NISTATP 7,221.43 840.62 2,352.84 2,244.90 3,772.44 732.68 -716.13 733.87 756.10 -707.33 756.10 1,011.70 1,217.00 1,711.21 1,790.59 1,711.21 744.37 955.89 955.B9 123.97 489.36 1,245.57 1,178.78 1,931.41 422.57 1,141.73 421.38 1,162.36 421.38 568.91 609.12 815.01 862.67 815.01 413.73 537.70 3,534.24 537.70 654.64 12.27 1,132.93 204.47 186.73 841.37 853.64 946.20 666.91 853.64 62,313.48 63,273.86 3,826.26 62,313.48 63.273.86 3,826.26 756.21 66.79 752.63 1,508.84 719.16 720.35 740.98 740.98 147.53 40.21 205.89 47.66 47.66 401.28 3,485.90 Total 2122 . New Yorit City Withholding 2125 . NY SUI Payable 10130/2002 Check 10/30/2002 Check 12/30/2002 General Joumal 12/30/2002 General Journal 1,512.22 7,106.16 NY State Employment Taxes Balance Credit Debit 928.46 17.74 KA-2783 Page 3 Filed 08/23/10 Page 23 of 50 pr 101802 10556 PR 110102 10590 pr 111502 10610 pr 112902 10651 pr121302 pr121602 pr122702 pr122702 pr122702 10709 peter ross 295 Transactions by Account Total 2121 . New Yorit State Withholding 2122' New York City Withholding General Journal 1011812002 Check 1013012002 General Journal 11/112002 Check 111712002 11/1512002 General Journal Check 11/15/2002 General Joumal 11129/2002 11129/2002 Check 1211312002 General Journal 12/16/2002 General Journal General Journal 1212712002 1212712002 General Journal 1212712002 General Journal Check 1213112002 General Joumal 1213112002 611099 CASI ENTITIES Num pr 101802 10556 PR 110102 10590 10610 pr 111502 pr 112302 10651 pr 112902 pr 121302 pr121602 pr122702 pr122702 pr122702 10709 peter ross Page: 70 KA-2783 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 ,~ Case: 11-1924 Ale. 11:06 AM 07/11/10 Accrual Basis Date 6300 • Payroll Expenses 6303' S.W. Bothwlck General Journal 1112312002 ~ Num pr 112302 Page: 71 KA-2784 CASI ENTITIES 05/16/2012 October through December 2002 Memo Name 27 Class NISTATP 24 25 26 28 30 31 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 10/1812002 111112002 1111512002 1112912002 1211312002 1212712002 pr101802 PR 110102 pr 111502 pr 112902 pr121302 pr122702 24 25 26 28 29 31 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP pr101802 PR110102 pr 111502 24 25 26 NISTATP NISTATP NISTATP 6308 . Regner M. Peralta 10/1812002 General Journal General Journal 11/112002 General Journal 11/1512002 1112912002 General Journal 12/1612002 General Journal 1212712002 General Journal pr101802 PR 110102 pr 111502 pr 112902 pr121602 pr122702 24 25 26 28 30 31 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP ~ ~ ~ 00 \)I 6309 . Peter Ross General Journal 12/3112002 peter ross peter ross NISTATP 6310' Matthew Rothman General Journal 10/1812002 111112002 General Journal General Journal 11/1512002 1112912002 General Journal 12/1612002 General Journal pr101802 PR 110102 pr111502 pr 112902 pr 121602 24 25 26 28 30 NISTATP NISTATP NISTATP NISTATP NISTATP 0.00 75,717.00 435.00 765.00 1,020.00 0.00 1,020.00 465.00 990.00 1,770.00 2,400.00 2,895.00 3,555.00 0.00 3,555.00 3,636.00 3,636.00 2,047.50 1,822.50 1,545.00 1,717.50 975.00 15,600.00 16,826.00 33,652.00 50,478.00 67,304.00 71,510.50 75,717.00 465.00 525.00 780.00 630.00 495.00 660.00 3,636.00 Total 6309 . Peter Ross 0.00 435.00 330.00 255.00 3,555.00 Total 6308 . Regner M. Peralta 2,600.00 5,525.00 8,125.00 10,400.00 13,000.00 15,600.00 16,826.00 16,826.00 16,826.00 16,826.00 4,206.50 4,206.50 1,020.00 Total 6307 . Charles La Salla 780.00 0.00 3,636.00 2,047.50 3,870.00 5,415.00 7,132.50 8,107.50 Page 1 KA-2784 KA-2784 KA-2784 Filed 08/23/10 Page 24 of 50 8307 • Chart.. La Salla 10/1812002 General Journal General Journal 11/112002 11/1512002 General Journal 780.00 0.00 2,600.00 2,925.00 2,600.00 2,275.00 2,600.00 2,600.00 75,717.00 Total 6306 . O.B. Karron Balance Credit 780.00 15,600.00 Total 6304 . James L. Cox emp 6308 • D.B. Karron General Journal General Journal General Journal General Journal General Journal General Journal Debit 780.00 pr 101802 PR110102 pr 111502 pr 112902 pr 121602 pr122702 295 Transaction Detail By Account Total 6303 . S.W. Bothwick 8304 • Jam" L. Cox emp General Journal 10/1812002 11/112002 General Journal General Journal 11/1512002 General Joumal 1112912002 General Journal 1211612002 General Journal 1212712002 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 (p~oo Case: 11-1924 Document: 95 Page: 72 KA-2785 05/16/2012 611099 295 CASI ENTITIES 11:06AM Transaction Detail By Account 07/11/10 Accrual Basis October through December 2002 General Journal General Journal General Journal Date 1212712002 12127/2002 1212712002 Num pr122702 pr122702 pr122102 Name Memo 31 32 reversed 211 ... Class NISTATP NISTATP NISTATP Total 6310 . Matthew Rothman 6314 • Nichol" A. Wynter General Journal 10/1812002 General Joumal 11/112002 General Joumal 1111512002 General Joumal 1112912002 General Joumal 12/1612002 Debit 24 25 26 28 30 Total 6314 . Nicholee A. Wynter Total 6300 . Payroll Expenses TOTAL NISTATP NISTATP NISTATP NISTATP NISTATP 1,650.00 9,757.50 11,401.50 9,757.50 1,650.00 9,157.50 1,650.00 1,650.00 11,407.50 pr 101802 PR 110102 pr111502 pr112902 pr121602 Balance Credit 1,260.00 2,670.00 3,301.50 4,507.50 5,272.50 1,260.00 1,410.00 637.50 1,200.00 165.00 5,212.50 0.00 5,272.50 116,988.00 1,650.00 115,338.00 116,988.00 1,650.00 115,338.00 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 25 of 50 KA-2785 KA-2785 KA-2785 Page 2 Case: 11-1924 Document: 95 Page: 73 05/16/2012 KA-2786 ~IG- l-3SZ) CASI ENTITIES ,~ , 11:58 AM 07111110 Accrual Basis 0350' Payroll Taxes 8351, FICA General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Date 1011812002 111112002 11/1512002 1112312002 1112912002 1211612002 1212712002 1212712002 1212712002 1213112002 12/31/2002 Nurn Transaction Detail By Account October through December 2002 Merno Narne 24 25 26 27 28 30 31 32 reversed 2112108 fica new entity adj peter ross 101802 PR ·11ll~ (\~ pr111502 pr 112302 pr 112902 pr121602 pr122702 pr122702 pr122702 fica adj peter ross :.,~ Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP AJE NISTATP 24 25 26 27 28 29 30 31 32 reversed 2112105 peter ross pr101802 PR 110102 pr 111502 pr 112302 pr 112902 pr121302 pr121602 pr122702 pr122702 pr122702 peter ross NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 1213012002 NISTATP FUTA (\1 ~W ~ 1213012002 1213012002 ~~ISTATP NYSUI NYSUI NISTATP 8359 . Penalties and Late Fees 11/1512002 Check T~tal 6~59 23.93 52.72 10601 State of New Jersey late fee . Penalties and Late Fees Total 6350 . Payroll Taxes TOTAL NISTATP 449.07 883.84 1,244.53 1,292.89 1,653.89 1,953.66 2,258.08 2,360.38 2,258.08 3,655.96 3,881.39 3,881.39 342.68 688.35 1,016.68 1,027.99 1,356.39 1,417.38 1,487.49 1,619.69 1,643.62 1,619.69 1,672.41 23.93 1,672.41 0.00 134.70 134.70 134.70 654.64 666.91 654.64 12.27 666.91 Tot816354 . NYSUI 102.30 342.68 345.67 328.33 11.31 328.40 60.99 70.11 132.20 23.93 134.70 Tot816353' FUTA 8354, NYSUI General Journal General Journal 102.30 1,397.88 225.43 1,696.34 Total 6352 . Medicare 8353, FUTA General Journal 449.07 434.77 360.69 48,36 361.00 299.77 304.42 102.30 0.00 666.91 146.07 146.07 146.D7 0.00 146.07 6,627.71 126.23 6,501.48 6,627.71 126.23 6,501.48 Page 1 KA-2786 KA-2786 KA-2786 Filed 08/23/10 Page 26 of 50 10/1812002 11/112002 1111512002 1112312002 1112912002 1211312002 1211612002 1212712002 1212712002 1212712002 12131/2002 Balance Credit Debit 3,983.69 Total 6351 . FICA 6352 . Medicare General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal 295 Case 1:08-cv-10223-NRB Document 32-16 Type 611099 11:01 AM 07/11/10 Accrual Basis Type Date Num ~ ~ ~ Page: 74 KA-2787 05/16/2012 KA-2787 295 CASI ENTITIES Transaction Detail By Account October through December 2002 Name Memo Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Matthew Rothman James L Cox emp Regner M. Peralta DB Karron Nicholee A. Wynter Charles Da Salla Nicholee A. Wynter Charles Da Salla MattheW Rothman James L Cox emp DB Karron Regner M. Peralta James L Cox emp Charles Da Salla Regner M. Peralta Matthew Rothman Nicholee A. Wynter DB Karron S.W. Bothwick DB Karron Regner M. Peralta Matthew Rothman Nicholee A. Wynter James L Cox emp DB Karron James L Cox emp Regner M. Peralta Matthew Rothman Nicholee A. Wynter James L Cox emp DB Karron Regner M. Peralta Matthew Rothman Matthew Rothman Matthew Rothman Debit 24 25 26 27 28 29 30 31 32 KA-2787 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Credit 1,392.89 852.76 402.18 9,594.61 935.43 350.25 1,017.84 275.46 1,270.29 1,042.64 9,621.61 447.85 852.76 218.10 628.42 1,118.86 513.36 9,621.62 606.90 9,621.61 523.10 1,212.62 896.47 1,162.89 3,063.18 1,352.76 425.11 758.78 602.16 1,352.76 3,063.17 543.52 675.53 1,175.53 67,191.02 Total 6504 . Debits Net Payroll Clearing Ace 6516 • Credits Net Payroll Clearing Ac pr101802 10/1812002 General Joumal PR 110102 11/112002 General Joumal pr 111502 11/1512002 General Joumal pr 112302 1112312002 General Joumal pr 112902 11/2912002 General Journal pr 121302 1211312002 General Joumal pr 121602 1211612002 General Joumal pr122702 1212712002 General Journal pr122702 1212712002 General Joumal 611099 Balance 675.53 1,392.89 2,245.65 2,647.83 12,242.44 13,177.87 13,528.12 14,545.96 14,821.42 16,091.71 17,134.35 26,755.96 27,203.81 28,056.57 28,274.67 28,901.09 30,019.95 30,533.31 40,154.93 40,761.83 50,383.44 50,906.54 52,119.16 53,015.63 54,178.52 57,241.70 58,594.46 59,019.57 59,n8.35 60,380.51 61,733.27 64,796.44 65,339.96 66,015.49 67,191.02 66,515.49 675.53 66,515.49 13,528.12 13,675.69 12,951.12 606.90 13,416.69 3,063.18 3,138.81 6,134.98 675.53 -13,528.12 -27,203.81 40,154.93 -40,761.83 -54,178.52 -51,241.70 -60,380.51 -66,515.49 -67,191.02 Page 1 KA-2787 Filed 08/23/10 Page 27 of 50 6500 • Payroll Clearing Account 6504 • Debits Net Payroll Clearing Acc 10519 Check 1011812002 10520 Check 10/1812002 10521 Check 1011812002 10523 Check 1011812002 10525 10/1812002 Check 10522 Check 10/1812002 10586 Check 11/112002 10587 111112002 Check 10567 Check 11/112002 10568 Check 111112002 10569 Check 111112002 10570 Check 11/112002 10602 Check 11/1512002 10603 Check 11/1512002 10605 11/1512002 Check 10606 11/1512002 Check 10607 11/15/2002 Check 10619 Check 1111512002 10641 1112312002 Check 10642 1112912002 Check 10643 Check 1112912002 10644 1112912002 Check 10645 1112912002 Check 10646 1112912002 Check 10655 1211312002 Check 10681 12116/2002 Check 10682 1211812002 Check 10683 1211812002 Check 10684 1211612002 Check 10687 1212712002 Check 10688 1212712002 Check 10689 1212712002 Check 10690 1212712002 Check 10701 1212812002 Check 10690VD 1213112002 Deposit Document: 95 Case 1:08-cv-10223-NRB Document 32-16 'tIe- ,sao I 2~ Case: 11-1924 Case: 11-1924 Document: 95 Page: 75 KA-2788 05/16/2012 611099 295 CASI ENTITIES 11:01 AM Transaction Detail By Account 07/11/10 October through December 2002 Accrual Basis General Journal Date 12127/2002 Num pr122702 Name Memo reversed 2/1 ... Tot816516' Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account TOTAl Class NISTATP Debit Credit Balance 675.53 -66,515.49 675.53 67,191.02 -66,515.49 67,866.55 67,866.55 0.00 87,866.55 67,866.55 0.00 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 28 of 50 KA-2788 KA-2788 KA-2788 Page 2 Case: 11-1924 ~tc, 2,100 I t-i>~ 10:54 AM 07111/10 Accrual Basis Date 2100 • Payroll Liabilities 2110' Federal Withholding General Journal 111012003 General Journal 111012003 General Journal 1/1812003 General Journal 1/1812003 General Journal 112412003 General Journal 112412003 113112003 Check Check 21112003 Check 211212003 General Journal 211212003 General Journal 2/1212003 Check 212012003 General Journal 2120/2003 General Journal 212012003 Check 31712003 General Journal 31712003 General Journal 3nl2OO3 Check 3/1912003 General Journal 3/1912003 3/1912003 General Journal General Journal 3/3112003 General Journal 3/3112003 Nurn PR 011003 PR 011003 PR 011803 PR011803 PR012403 PR012403 10774 10778 10782 PR021203 PR021203 10810 pr 022003 pr022003 10833 pr030703 pr030703 10850 pr031903 pr 031903 Page: 76 KA-2789 05/16/2012 Transactions by Account As of March 31, 2003 Name Chase Bank Chase Bank Chase Bank Memo 33 33 34 34 35 35 12131 FED 36 36 Chase Bank 37 37 Chase Bank 38 38 Chase Bank 39 39 rcls dbk rcls fed oJp to... Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP AJE AJE \N 00 oa KA-2789 33 33 33 33 no fica wh 1/... no fica wh 1/... 34 34 34 34 35 35 35 35 Chase Bank Chase Bank 36 36 36 36 Chase Bank Chase Bank KA-2789 NISTATP NISTATP NISTATP NISTATP AJE AJE NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Credit Balance 352.60 3,826.26 1,161.26 1,994.26 2,677.26 3,345.26 4,141.26 4,261.26 4,856.26 3,695.00 46.00 -1,589.00 -354.00 46.00 -1,469.00 -354.00 46.00 -1,423.00 -354.00 46.00 -1,784.00 -354.00 46.00 -352.60 0.00 10,496.60 0.00 833.00 683.00 668.00 796.00 120.00 595.00 1,161.26 3,649.00 1,635.00 1,235.00 400.00 1,515.00 1,115.00 400.00 1,469.00 1,069.00 400.00 1,830.00 1,430.00 400.00 398.60 118.57 118.57 100.75 100.75 260.79 260.79 260.80 260.80 391.71 391.71 75.34 75.34 285.21 285.21 1,195.18 1,195.18 437.59 437.59 161.20 161.20 598.79 598.79 0.00 118.57 237.14 337.89 438.64 699.43 960.22 1,221.02 1,481.82 1,873.53 2,265.24 2,340.58 2,415.92 2,701.13 2,986.34 1,791.16 595.98 1,033.57 1,471.16 1,632.36 1,793.56 1,194.77 595.98 KA-2789 Page 1 Filed 08/23/10 Page 29 of 50 ~ Debit 11,657.86 PR 011003 PR 011003 PR 011003 PR011OO3 PR011oo3 PR 011003 PR011803 PR 011803 PR 011803 PR 011803 PR 012403 PR 012403 PR012403 PR012403 10778 10778 PR 021203 PR 021203 PR 021203 PR 021203 10782 10782 295 CASI ENTITIES Total 2110 . Federal Withholding 2111· FICA Withholding 1/10/2003 General Journal 1/1012003 General Journal 111012003 General Journal 111012003 General Journal 1/1012003 General Journal 1/1012003 General Journal 1/1812003 General Journal 1/1812003 General Journal 1/18/2003 General Journal 1118/2003 General Journal 1124/2003 General Journal 1/24/2003 General Journal 1/24/2003 General Journal 1/24/2003 General Journal 2/112003 Check 2/112003 Check 2112/2003 General Journal 211212003 General Journal 211212003 General Journal 211212003 General Journal 211212003 Check 211212003 Check 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 Case: 11-1924 Document: 95 A-Jc. "1100 10:54 AM 07/11/10 2. Accrual Basis General Journal General Journal General Journal General Journal Check Check General Journal General Journal General Journal General Journal Check Check General Journal General Journal General Journal General Journal Check Check General Journal General Journal Date 2120/2003 2/20/2003 2120/2003 2120/2003 2/20/2003 2120/2003 31712003 31712003 31712003 31712003 317/2003 317/2003 3119/2003 3119/2003 311912003 311912003 3119/2003 3119/2003 3131/2003 3131/2003 Num pr022oo3 pr022003 pr022003 pr022003 10810 10810 pr030703 pr030703 pr030703 pr030703 10833 10833 pr 031903 pr 031903 pr031903 pr 031903 10850 10850 05/16/2012 Transactions by Account As of March 31, 2003 Memo Name 37 37 37 37 Class ~ ~ .", Balance Credit 410.14 410.14 161.20 161.20 571.34 571.34 38 38 38 38 Chase Bank Chase Bank 39 39 39 39 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Chase Bank Chase Bank AJE AJE 399.46 399.46 161.20 161.20 560.66 56Q.66 558.82 558.82 161.20 161.20 720.02 720.02 176.30 176.30 7,644.58 33 33 33 33 adjust 1110/03 adjust 1/10/03 34 34 34 34 35 35 35 35 Chase Bank Chase Bank 36 36 36 36 Chase Bank Chase Bank 37 37 37 37 NISTATP NISTATP NISTATP NISTATP AJE AJE NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NISTATP NIST ATP NISTATP NISTATP NIST ATP NISTATP NIST ATP 7,887.96 88.72 88.72 23.56 23.56 0.01 0.01 61.00 61.00 91.61 91.61 17.62 17.62 66.70 66.70 340.51 340.51 102.33 102.33 37.70 37.70 140.03 140.03 95.92 95.92 37.70 37.70 1,006.12 1,416.26 1,577.46 1,738.66 1,167.32 595.98 995.44 1,394.90 1,556.10 1,717.30 1,156.64 595.98 1,154.80 1,713.62 1,874.82 2,036.02 1,316.00 595.98 419.68 243.38 243.38 0.00 88.72 177.44 201.00 224.56 224.57 224.58 285.58 346.58 438.19 529.80 547.42 565.04 631.74 698.44 357.93 17.42 119.75 222.08 259.78 297.48 157.45 17.42 113.34 209.26 246.96 284.66 Page 2 KA-2790 KA-2790 KA-2790 Filed 08/23/10 Page 30 of 50 (\ Debit NISTATP NISTATP NISTATP NIST ATP Chase Bank Chase Bank rcls fed o/p to... rcls fica oIp t... PR 011003 PR 011003 PR 011003 PR 011003 PR 011003 PR 011003 PR 011803 PR 011803 PR 011803 PR 011803 PR 012403 PR 012403 PR 012403 PR 012403 10778 10778 PR 021203 PR 021203 PR 021203 PR 021203 10782 10782 pr022003 pr022oo3 pr022003 pr022003 295 CASI ENTITIES Total 2111 . FICA Withholding 2112· Medicare Withholding General Journal 1/1012003 General Journal 1/1012003 General Journal 1110/2003 111012003 General Journal General Journal 111012003 General Journal 1/10/2003 General Journal 1/1812003 General Journal 1/1812003 General Journal 1/18/2003 General Journal 111812003 General Journal 1/2412003 General Journal 1/24/2003 General Journal 1/24/2003 General Journal 1/24/2003 Check 21112003 Check 2/112003 General Journal 211212003 General Journal 211212003 General Journal 211212003 General Journal 2/1212003 Check 211212003 Check 211212003 212012003 General Journal 2120/2003 General Journal 212012003 General Journal 2120/2003 General Journal 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Ob" Page: 77 KA-2790 Case: 11-1924 ~ 10:64 AM 3 07/11/10 Accrual Basis Check Check General Journal General Journal General Journal General Journal Check Check General Journal General Journal General Journal General Journal Check Check 1,'00 '1>&1 Date 212012003 212012003 3f7l2oo3 3f7l2oo3 3f7/2oo3 3f7l2oo3 3f7l2oo3 3f7/2oo3 311912003 311912003 3/1912003 311912003 311912003 3/1912003 Hum 10810 10810 pr030703 pr030703 pr030703 pr030703 10833 10833 pr031903 pr031903 pr 031903 pr031903 10850 10850 Page: 78 KA-2791 05/16/2012 113112003 21112003 313012003 Transactions by Account As of March 31, 2003 Memo Name Cla.s 38 38 38 38 Chase Bank Chase Bank 39 39 39 39 NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP ~ ~ ,,5) 0 130.68 130.68 37.70 37.70 168.38 168.38 Chase Bank Chase Bank NISTATP NIST ATP NISTATP Chase Bank Chase Bank 33 33 34 34 35 35 NY State Employment Taxes NY State Ernployment Taxes NY State Employment Taxes 38 36 NY State Employment Taxes 37 37 NY State Ernployment Taxes 38 38 NY State Employment Taxes 39 39 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP PR 011003 PR 011803 PR 011803 33 34 34 NISTATP NISTATP NISTATP 1,844.74 17.42 253.50 317.n 261.n 144.70 398.20 253.50 398.20 56.00 117.07 375.79 143.14 955.89 1,267.15 1,343.50 1,599.10 1,919.09 1,968.67 2,183.50 1,825.78 1,282.70 66.82 466.76 609.90 97.13 468.76 609.90 108.95 466.76 609.90 90.97 466.76 609.90 3,303.34 609.90 182.70 147.53 173.97 537.70 720.40 867.93 1,041.90 311.26 76.35 255.60 319.99 49.58 214.83 357.72 543.08 1,215.88 399.94 143.14 512.77 369.63 143.14 500.95 357.81 143.14 518.93 3,649.33 Total 2121 . New York State Withholding 2122 • New York City Withholding 1/1012003 General Journal 1/1812003 General Journal 1/1812003 General Journal 131.12 131.12 151.04 17.42 110.84 204.26 241.96 279.68 148.54 17.42 148.10 278.78 316.48 354.18 185.80 17.42 Page 3 KA-2791 KA-2791 KA-2791 Filed 08/23/10 Page 31 of 50 (\~ 93.42 93.42 37.70 37.70 173.Q7 PR011oo3 PR 011003 PR 011803 PR 011803 PR012403 PR012403 10773 10783 10785 PR021203 PR 021203 10811 pr022003 pr022003 10834 pr030703 pr030703 10851 pr031903 pr031903 Balance Credit 133.62 133.62 Chase Bank Chase Bank Total 2115 . Fur Payable 2121 . New York State Withholding General Journal 1/1012003 General Journal 1/1012003 General Journal 111812003 General Journal 111812003 General Journal 112412003 General Journal 112412003 Check 1/3112003 Check 211212003 Check 211212003 General Journal 2/1212003 General Journal 2/1212003 Check 212012003 General Journal 212012003 General Journal 212012003 Check 3f7l2oo3 General Journal 3f7l2oo3 General Journal 3f7l2oo3 Check 3/1912003 3119/2003 General Journal 311912003 General Journal Debit 1,827.32 10772 10776 FUTA 295 CASI ENTITIES Total 2112 . Medicare Withholding 2115· FUI Payable Check Check General Journal 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 Case: 11-1924 Document: 95 Page: 79 KA-2792 05/16/2012 611099 295 CASI ENTITIES 10:54 AM Transactions by Account 07111110 Accrual Basis As of March 31, 2003 General Journal General Journal Check Check General Journal Check General Journal Check General Journal Check General Journal Date Hum Name Memo 112412003 1124/2003 113112003 211212003 211212003 212012003 212012003 PR 012403 PR 012403 10775 10784 PR 021203 10812 pr 022003 31712003 317/2003 10835 New Yont Income Tax pr 030703 10852 pr 031903 New York Income Tax 311912003 311912003 35 35 NY State Employment Taxes NY State Employment Taxes 36 NY State Employment Taxes 37 38 39 Class NISTATP NISTATP NISTATP NISTATP NISTATP NlSTATP NISTATP NISTATP NISTATP NISTATP NISTATP Total 2122 . New Yont City Withholding 2125 . NY SUI Payable Check 113112003 Check 113112003 General Journal 313012003 General Journal 313012003 10773 10773 NYSUI NYSUI Credit NY State Employment Taxes NY State Employment Taxes NISTATP NISTATP NISTATP NISTATP 1,440.55 545.35 518.97 25.95 853.64 841.37 199.00 717.97 743.92 544.92 743.92 146.00 0.00 146.00 0.00 146.00 146.00 27,039.70 25,917.61 2,704.17 27,039.70 25,917.61 2,704.17 571.74 229.04 229.04 211.78 211.78 205.05 205.05 215.29 12.27 642.37 39 Total 2140 . North Carolina Withholding Total 2100 . Payroll Uabilities TOTAL NISTATP Page 4 KA-2792 KA-2792 KA-2792 Filed 08/23/10 Page 32 of 50 215.29 1,072.59 1,117.09 545.35 316.31 545.35 333.57 545.35 340.30 545.35 330.06 545.35 654.64 pr 031903 Balance 30.69 44.50 1,432.90 Total 2125 . NY SUI Payable 2140 . North Carolina WIthholding General Journal 311912003 Debit Case 1:08-cv-10223-NRB Document 32-16 Type "'e..06 Case: 11-1924 1,300 11:06 AM I 07/11/10 Accrual BlSis 6300 • Payroll Expens.. 8301 • Scott Albin emp 112412003 General Journal Num PR 012403 Page: 80 KA-2793 05/16/2012 Transaction Detail By Account January through March 2003 Memo Name 35 CIIS. NISTATP 39 NISTATP PR 011003 PR 012403 PR 021203 pr022003 pr030703 pr031903 33 35 36 37 38 39 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 6308 • 0.8. Karron General Journal General Journal General Journal General Journal General Journal General Journal 1/1012003 111812003 211212003 212012003 31712003 311912003 PR011003 PR 011803 PR 021203 pr022003 pr030703 pr031903 33 34 38 37 38 39 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP PR 011003 33 NISTATP 6309 • Peter Ross General Journal General Journal 1" W .S) ~ PR 011603 PR 012403 34 35 NISTATP NISTATP 6310 • Matthew Rothman General Journal 1/1012003 112412003 General Journal General Journal 211212003 General Journal 212012003 General Journal 31712003 3/1912003 General Journal PR 011003 PR 012403 PR 021203 pr022003 pr030703 pr 031903 33 35 36 37 38 39 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 6314 . Nichol.. A. Wynter 1/1012003 General Journal PR 011003 33 NISTATP 0.00 28,604.20 180.00 0.00 180.00 6,318.00 7,718.00 0.00 7,718.00 1,132.50 2,347.50 4,357.50 5,925.00 7,320.00 8,977.50 1,132.50 1,215.00 2,010.00 1,567.50 1,395.00 1,657.50 600.00 14,625.00 4,206.50 8,413.00 13,460.80 18,508.60 23,556.40 28,604.20 6,318.00 1,400.00 8,977.50 Total 6310 . Matthew Rothrnan 0.00 180.00 7,718.00 Total 6309 . Peter Ross () (' 1/1812003 112412003 2,307.69 1,625.00 4.225.00 6,825.00 9,425.00 12,025.00 14,625.00 4,206.50 4,206.50 5,047.60 5,047.80 5,047.60 5,047.80 160.00 Total 6308 . Regner M. Peralta 0.00 0.00 8,977.50 600.00 Page 1 KA-2793 KA-2793 KA-2793 Filed 08/23/10 Page 33 of 50 6308 • Regner M. Peralta General Journal 1/1012003 600.00 2,307.69 1,625.00 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00 28,604.20 Total 6306 . 0.8. Karron 600.00 0.00 2,307.69 14,625.00 Total 6304 . James L. Cox emp Balance Credit 600.00 2,307.69 Total 6302 . Robert Benedict 8304 . Jam.. L. Cox amp 111012003 General Journal 112412003 General Journal 211212003 General Journal 212012003 General Journal 31712003 General Journal 311912003 General Journal Debit 600.00 pr031903 295 CASI ENTITIES Total 6301 . Scott Albin emp 8302 ' Robert Benedict 311912003 General Journal 611099 Case 1:08-cv-10223-NRB Document 32-16 Date Type 2- Document: 95 Case: 11-1924 Document: 95 Page: 81 KA-2794 05/16/2012 11:06AM CASI ENTITIES 07/11/10 Transaction Detail By Account 611099 295 January through March 2003 Accrual Basis Date Num Name Memo Total 6314 . Nicholee A. Wynter Total 6300 . Payroll Expenses TOTAL Class Debit Balance Credit 600.00 0.':'0 600.00 63,612.39 0.00 63,612.39 63,612.39 0.00 63,612.39 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 34 of 50 KA-2794 KA-2794 Page 2 KA-2794 Ale.. 11:59AM 07/11/10 Accrual Blsls I 6360 . Payroll Taxes 6361' FICA General Joumal General Journal General Joumal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal II ~S"6 '"6 Date 1/1012003 1/1012003 1/10/2003 1/1812003 1/1812003 112412003 112412003 2/12/2003 211212003 212012003 212012003 3f7l2oo3 3f7l2oo3 3/1912003 3/1912003 ~ Num Document: 95 Page: 82 KA-2795 05/16/2012 CASI ENTITIES January through March 2003 .: -''ll Memo 33 33 no fica wh 1/10/03 pr dbk 34 34 35 35 36 36 37 37 38 38 39 39 PR011oo3 PR 011003 PR 011003 PR 011803 PR 011803 PR 012403 PR012403 PR 021203 PR 021203 pr022003 pr022003 pr030703 pr030703 pr 031903 pr 031903 Class NISTATP NISTATP AJE NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP ~ W -S). ~ 33 33 adjust 1/10103 34 34 35 35 36 36 37 37 38 38 39 39 PR 011003 PR 011003 PR 011003 PR 011803 PR 011803 PR 012403 PR 012403 PR 021203 PR021203 pr 022003 pr022003 pr030703 pr030703 pr031903 pr031903 NISTATP NISTATP AJE NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 6363' FUTA General Journal 3130/2003 NISTATP FUTA 6364' NYSUI General Journal General Journal 313012003 3/3012003 NISTATP NISTATP NYSUI NYSUI 8359 . Penalties and Late Fees Check 3/8/2003 10841 NISTATP NY State Tax Dept 0.00 922.37 253.50 0.00 253.50 518.97 544.92 518.97 25.95 544.92 Total 6354 . NYSUI 3,943.98 88.72 112.28 112.29 173.29 264.90 282.52 349.22 451.55 489.25 585.17 622.87 716.29 753.99 864.67 922.37 253.50 253.50 Total 6353 . FUTA 0.00 88.72 23.56 0.01 61.00 91.61 17.62 66.70 102.33 37.70 95.92 37.70 93.42 37.70 130.68 37.70 922.37 Total 6352 . Medicare 118.57 219.32 480.11 740.91 1,132.62 1,207.96 1,493.17 1,930.76 2,091.96 2,502.10 2,663.30 3,062.76 3,223.96 3,782.78 3,943.98 118.57 100.75 260.79 260.80 391.71 75.34 285.21 437.59 161.20 410.14 161.20 399.46 161.20 558.82 161.20 3,943.98 1/1012003 1/1012003 1/1012003 1/1812003 1/1812003 112412003 112412003 2/1212003 211212003 212012003 212012003 3f7l2oo3 3f7l2oo3 3/1912003 3/19/2003 Balance Credit Debit 0.00 544.92 17.27 17.27 Page 1 KA-2795 KA-2795 KA-2795 Filed 08/23/10 Page 35 of 50 C\ 295 Transaction Detail By Account Total 6351 . FICA 8362 • Medicare General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Case: 11-1924 Case: 11-1924 Document: 95 Page: 83 KA-2796 05/16/2012 11:59 AM CASI ENTITIES 07111110 Transaction Detail By Account 611099 295 January through March 2003 Accrual BasIs Date Num "Name Memo Total 6359 . Penalties and Late Fee: Total 6350 . Payroll Taxes TOTAL Cia•• Balance CredIt Debit 17.27 0.00 17.27 5,682.04 0.00 5,682.04 5,682.04 0.00 5,682.04 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 36 of 50 KA-2796 KA-2796 KA-2796 Page 2 Case: 11-1924 A-Ic.. iDSQ:) 11:01 AM J 07/11/10 Accrual enls 2- Date Page: 84 KA-2797 05/16/2012 CASI ENTITIES January through March 2003 Num Memo Name Class (\ ~ c-. 6516· Credits Net Payroll Clearing Ac PR 011003 111012003 General Journal PR 011003 111012003 General Journal PR 011803 111812003 General Journal PR 011803 111812003 General Journal PR 012403 112412003 General Journal PR 012403 General Journal 112412003 PR021203 General Journal 211212003 PR 021203 General Journal 211212003 pr022003 212012003 General Journal pr022003 212012003 General Journal pr030703 31712003 General Journal pr030703 31712003 General Journal pr 031903 311912003 General Journal pr031903 311912003 General Journal Total 6516 . Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account 487.52 1,227.66 4,290.84 4,456.17 5,320.39 6,391.75 7,933.04 9,861.51 12,673.88 14,530.84 15,451.21 16,516.94 16,984.61 18,841.37 22,117.57 23,492.87 25,349.63 28,625.84 29,760.06 31,616.82 34,893.02 35,932.48 37,627.63 39,484.39 42,760.59 43,943.25 487.52 740.14 3,063.18 165.33 884.22 1,071.36 1,541.29 1,928.47 2,812.37 1,856.76 920.57 1,065.73 467.67 1,856.76 3,276.20 1,375.30 1,856.76 3,276.21 1,134.22 1,856.76 3,276.20 1,039.46 1,695.15 1,856.76 3,276.20 1,182.66 0.00 43,943.25 4,580.25 740.14 2,812.37 4,541.12 920.57 3,390.16 4,651.50 1,856.76 4,410.43 1,856.76 4,315.66 1,856.76 6,154.01 1,856.76 -4,580.25 -5,320.39 -8,132.76 -12,673.68 -13,594.45 -16,984.61 -21,636.11 -23,492.87 -27,903.30 -29,760.06 -34,075.72 -35,932.48 -42,086.49 -43,943.25 0.00 43,943.25 -43,943.25 43,943.25 43,943.25 0.00 43,943.25 33 33 34 34 35 35 36 36 37 37 38 38 39 39 Balance Credit Debit NISTATP NfSTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Page 1 KA-2797 KA-2797 KA-2797 Filed 08/23/10 Page 37 of 50 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 'NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Nicholee A. Wynter James L Cox emp DB Karron Regner M. Peralta Matthew Rothman Peter Ross Peter Ross Peter Ross DB Karron James L Cox emp Matthew Rothman Peter Ross Scott Albin James L Cox emp DB Karron Matthew Rothman James L Cox emp DB Karron Matthew Rothman James L Cox emp DB Karran Matthew Rothman Robert Benedid James L Cox emp DB Karron Matthew Rothman Total 6504 . Debits Net Payroll Clearing Ace ~ 295 Transaction Detail By Account 8500 • Payroll Clearing Account 8504 • Debits Net Payroll Clearing Ace Check 10741 111012003 Check 1/1012003 10742 Check 111012003 10743 Check 111012003 10744 Check 111012003 10745 Check 111812003 10746 10749 Check 111812003 10750 Check 111812003 Check 10752 111812003 10751 Check 112412003 Check 112412003 10765 10753 Check 112412003 10754 Check 112412003 10779 Check 211212003 10780 Check 211212003 10781 Check 211212003 10813 Check 212012003 10814 212012003 Check Check 212012003 10815 Check 10830 31712003 10831 Check 31712003 10832 Check 31712003 10846 311912003 Check 10847 Check 311912003 10848 Check 311912003 10849 Check 311912003 ~ 611099 Case 1:08-cv-10223-NRB Document 32-16 Type ~ Document: 95 Case: 11-1924 Document: 95 Page: 85 KA-2798 05/16/2012 11:01 AM CASI ENTITIES 07/11/10 Transaction Detail By Account 611099 295 January through March 2003 Accrual BaSis Date Num Name Memo TOTAL Class Debit 43,943.25 Credit Balance 43,943.25 0.00 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 38 of 50 KA-2798 KA-2798 KA-2798 Page 2 triG Case: 11-1924 10:55 AM 1.100 I ~., 07/11/10 Accrual Basis Date 2100' Payroll Liabilities 2110' Federal Withholding 416/2003 Check 4/1812003 Check General Joumal 4/1812003 General Journal 51212003 General Journal 51212003 General Joumal 511612003 General Joumal 511612003 General Journal 513012003 General Joumal 513012003 General Joumal 611312003 General Journal 611312003 General Journal 612712003 General Journal 612712003 Num 10862 10913 PR041803 interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay Page: 86 KA-2799 05/16/2012 CASI ENTITIES As of June 30, 2003 Memo Name Chase Bank Chase Bank 40 41 41 43 43 44 44 45 45 46 46 Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP N.ISTATP NISTATP ~ W .,S,:\ ~ Chase Bank Chase Bank 40 40 Chase Bank Chase Bank U.S. Treasury U.S. Treasury 41 41 41 41 43 43 43 43 44 44 44 44 45 45 45 45 46 46 46 46 1,803.00 2,338.00 4,141.00 2,706.12 2,706.12 2,758.74 2,758.74 2,675.75 2,675.75 2,670.06 2,670.06 3,254.22 3,254.22 18,205.89 713.95 713.95 1,555.95 1,555.95 842.00 842.00 121.69 121.69 866.78 866.78 866.78 866.78 8n.94 8n.94 8n.94 8n.94 854.22 854.22 854.22 854.22 848.20 848.20 848.20 848.20 1,017.44 1,017.44 1,017.44 1,017.44 12,284.44 Total 2111 . FICA Withholding 12.041.06 2,704.17 0.00 -1,803.00 -4,141.00 0.00 2,706.12 0.00 2,758.74 0.00 2,675.75 0.00 2,670.06 0.00 3,254.22 0.00 0.00 243.38 -470.57 ·1,184.52 371.43 1,927.38 1,085.38 243.38 121.69 0.00 866.78 1,733.56 866.78 0.00 8n.94 1,755.88 877.94 0.00 854.22 1,708.44 854.22 0.00 848.20 1,696.40 848.20 0.00 1,017.44 2,034.88 1,017.44 0.00 0.00 17.42 2112· Medicare Withholding KA-2799 NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NIST ATP NISTATP NISTATP NISTATP Balance Credit KA-2799 KA-2799 Page 1 Filed 08/23/10 Page 39 of 50 <' Debit 18,205.89 10862 10862 PR041803 PR041803 10913 10913 10929 10929 inlerpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay 295 Transactions by Account Total 2110 . Federal Withholding 2111 • FICA WIthholding Check 4/612003 Check 4/612003 General Joumal 4/1812003 General Joumal 411812003 Check 4/1812003 4/1812003 Check Check 4/3012003 Check 413012003 General Joumal 51212003 5/212003 General Journal General Joumal 51212003 General Journal 51212003 General Joumal 5/1612003 511612003 General Journal General Journal 5/1612003 General Journal 5/1612003 General Journal 5/3012003 General Journal 5/3012003 513012003 General Journal General Journal 5/3012003 6/1312003 G9neral Journal 611312003 General Journal General Journal 6/1312003 611312003 General Journal 6/2712003 General Journal 6/2712003 General Journal 612712003 General Journal 6/2712003 General Journal 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 Ale, 1100 Case: 11-1924 10:55 AM ~ 07/11/10 Accrua' Basis 41612003 4/612003 4/1812003 4/1812003 411812003 411812003 413012003 413012003 5/212003 51212003 5/212003 5/212003 511612003 511612003 511612003 5116/2003 5/30/2003 513012003 5130/2003 5130/2003 611312003 611312003 611312003 611312003 612712003 612712003 612712003 6127/2003 Hum 10862 10862 PR 041803 PR 041803 10913 10913 10929 10929 interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay interpay 05/16/2012 ~ (' W ~ ~ 413012003 5/212003 511612003 513012003 6/1312003 612712003 6129/2003 Transactions by Account As of June 30, 2003 Memo Name Chase Bank Chase Bank 40 40 Chase Bank Chase Bank U.S. Treasury U.S. Treasury 41 41 41 41 43 43 43 43 44 44 44 44 45 45 45 45 46 46 46 46 Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP futa 41 43 44 45 46 Chase Bank NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 10874 10914 PR 041803 interpay interpay interpay interpay interpay NY State Ernployrnent Taxes NY State Ernployrnent Taxes 40 41 41 43 43 44 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Balance Credit 166.97 166.97 363.90 363.90 196.93 196.93 8.71 8.71 202.72 202.72 202.72 202.72 205.33 205.33 205.33 205.33 199.78 199.78 199.78 199.78 198.37 198.37 198.37 198.37 237.94 237.94 237.94 237.94 ·149.55 -316.52 47.38 411.28 214.35 17.42 8.71 0.00 202.72 405.44 202.72 0.00 205.33 410.66 205.33 0.00 199.78 399.56 199.78 0.00 198.37 396.74 198.37 0.00 237.94 475.88 237.94 0.00 2,816.08 0.00 60.46 398.20 248.87 244.65 242.61 239.37 238.17 228.45 288.91 60.46 288.91 1,163.39 641.09 609.90 97.65 -553.49 609.90 1,250.99 609.90 1,269.40 609.90 1,239.08 149.33 4.22 2.04 3.24 1.20 9.72 169.75 Total 2115 . FUI Payable 2121 . New York State Withholding Check 4/1012003 Check 4/18/2003 4118/2003 General Journal General Journal 51212003 51212003 General Journal 5/1612003 General Journal 5/1612003 General Journal 513012003 General Journal Debit 2,833.50 10933 interpay interpay interpay interpay interpay FUTA 295 CASI ENTITIES Total 2112 . Medicare Withholding 2115' FUI Payable Check General Journal General Journal General Journal General Journal General Journal General Journal 611099 512.25 651.14 641.09 659.50 659.50 629.18 Page 2 KA-2800 KA-2800 KA-2800 Filed 08/23/10 Page 40 of 50 Check Check General Journal General Journal Check Check Check Check General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Date Page: 87 KA-2800 Case 1:08-cv-10223-NRB Document 32-16 Type 01>&4 Document: 95 Case: 11-1924 "'e" 1.10() 10:55 AM ~ 07/11/10 Accrual Baals General Journal General Joumal General Journal General Joumal General Joumal Date 513012003 6/1312003 6/13/2003 6/2712003 612712003 Num Page: 88 KA-2801 05/16/2012 Transactions by Account As of June 30, 2003 Memo Name 44 45 45 46 46 interpay interpay interpay interpay interpay 10875 10915 PR 041803 interpay interpay interpay interpay intercay intercay interpav i'lterp... ~ intel'?iI, Class NISTATP NISTATP NISTATP NISTATP NISTATP New YorX Income Tax New YorX Income Tax 40 41 41 43 43 44 44 45 45 46 46 Interoa~ NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 1093C interpay interpay interpay interpay interpay NYSUI NYSUI NY State Employment Taxes NY State Employment Taxes NYSUI NYSUI 41 43 44 45 46 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP C' it ~ 0 0 633.82 633.82 735.80 735.80 PR 041803 10931 10932 interpay interpay interpay Interpay interpay interpay interpay interpay interpay interpay 40 North Carolina Dept. of Rev... North Carolina Dept. of Rev... 41 41 43 43 44 44 45 45 46 46 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 4,462.78 211.49 282.26 493.75 275.94 275.94 286.79 286.79 269.25 269.25 271.04 271.04 331.50 331.50 609.90 545.35 333.86 51.60 545.35 821.29 545.35 832.14 545.35 814.60 545.35 816.39 545.35 876.85 545.35 545.35 42.98 2.15 743.92 259.45 233.95 215.50 205.04 188.43 182.28 132.46 175.44 1IT-59 45.13 1IT-59 292.00 146.00 292.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 270.00 270.00 609.90 1,243.72 609.90 1,345.70 609.90 1,928.27 484.47 25.50 18.45 10.46 16.61 6.15 49.82 611.46 Total 2125 . NY SUI Payable 2140· North Carolina Withholding General Journal 411812003 Check 413012003 Check 413012003 51212003 General Journal General Journal 51212003 5/16/2003 General Journal 5/1612003 General Journal 5/3012003 General Journal General Journal 5/3012003 6/1312003 General Journal 6/1312003 General Journal General Journal . 6/2712003 612712003 General Journal 629.18 1,928.27 109::< Balance Credit 146.00 438.00 292.00 0.00 200.00 0.00 200.00 0.00 200.00 0.00 200.00 0.00 270.00 0.00 Page 3 KA-2801 KA-2801 KA-2801 Filed 08/23/10 Page 41 of 50 2125' NY SUI Payable 413012003 4/3012003 General Joumal 5/212003 5/1612003 General Joumal ~neral Journal 5/3012003 General Journal 6/1312003 General Joumal 6/2712003 General Joumal 612912003 General Journal 612912003 Debit 4,462.78 T:ltal 2122 . New YorX City Withholding C'Ieck C!leck 295 CASI ENTITIES Total 2121 . New YorX State Withholding 2122 . New York City Withholding Check 4/1012003 Check 4/1812003 General Joumal 4/1812003 General Joumal 51212003 General Joumal 5/212003 General Joumal 5/1612003 General Journal 5/1612003 General Journal 5/3012003 General Journal 5/3012003 General Joumal 6/1312003 General Joumal 6/1312003 General Joumal 612712003 General Jouma! 612712003 611099 Case 1:08-cv-10223-NRB Document 32-16 Type '1>11 Document: 95 Case: 11-1924 Document: 95 Page: 89 KA-2802 05/16/2012 611099 295 CASI ENTITIES 10:55 AM Transactions by Account 07/11/10 As of June 30, 2003 Accrual Basis Date Num Name Memo Total 2140 . North Carolina Wi!~holdlng Total 2100 . Payroll Liabilities TOTAL Clas. Debit Balance Credit 1,508.00 1,362.00 0.00 42,004.09 40,921.67 1,621.75 42,004.09 40,921.87 1,621.75 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 42 of 50 KA-2802 KA-2802 Page 4 KA-2802 Case: 11-1924 Document: 95 Ale. (,300 11:07 AM 07/11110 Accrual Basi. I Date 8300 • Payroll Expen888 8302 • Robert Benedict 411812003 General Journal General Journal 51212003 General Journal 511612003 General Journal 513012003 General Journal 611312003 General Journal 612712003 Num PR 041803 interpay interpay interpay interpay interpay 05/16/2012 Transaction Detail By Account April through June 2003 Memo Name 40 41 43 44 45 46 Cia•• NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 40 41 43 44 45 46 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP PR 041803 interpay interpay interpay interpay interpay 40 41 43 44 45 46 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP C' ~ .+0 tJ 8307 . Charles La Salla General Journal '4/1812003 General Journal 51212003 General Journal 511612003 General Journal 513012003 General Journal 611312003 General Journal 612712003 PR041803 interpay interpay interpay interpay interpay 40 41 43 44 45 46 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 8310 • Matthew Rothman General Journal 411812003 General Journal 51212003 General Journal 511612003 General Journal 513012003 611312003 General Journal General Journal 612712003 PR 041803 interpay interpay interpay interpay interpay 40 41 43 44 45 46 Total 6310 . Matthew Rothman Total 6300 . Payroll Expenses NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 0.00 20,515.38 5,200.00 7,800.00 10,400.00 13,000.00 15,600.00 18,200.00 0.00 18,200.00 11,n8.20 18,508.60 25,239.00 31,969.40 38,699.80 45,430.20 11,n8.20 6,730.40 6,730.40 6,730.40 6,730.40 6,730.40 0.00 45,430.20 390.00 840.00 1,095.00 1,500.00 1,650.00 2,865.00 390.00 450.00 255.00 405.00 150.00 1,215.00 2,865.00 Total 6307 . Charles La Salla 13,61~.38 16,615.38 20,515.38 5,200.00 2,600.00 2,600.00 2,600.00 2,600.00 2,600.00 45,430.20 Total 6306 . 0.8. Karron 4,615.38 7,615.38 10,615.38 0.00 2,865.00 3,112.50 4,312.50 5,887.50 6,930.00 8,130.00 10,095.00 3,112.50 1,200.00 1,575.00 1,042.50 1,200.00 1,965.00 10,095.00 0.00 10,095.00 97,105.58 0.00 97,105.58 Page 1 KA-2803 KA-2803 KA-2803 Filed 08/23/10 Page 43 of 50 411812003 51212003 511612003 513012003 611312003 612712003 Balance Credit 4,615.38 3,000.00 3,000.00 3,000.00 3,000.00 3,900.00 18,200.00 Total 6304 . James L. Cox ernp 8308 . 0.8. Karron General Journal General Journal General Journal General Journal General Journal General Journal Debit 20,515.38 PR 041803 interpay interpay interpay interpay interpay 295 CASI ENTITIES Total 6302 . Robert Benedict 8304 • James L. Cox emp General Journal 411812003 General Journal 51212003 General Journal 511612003 General Journal 513012003 General Journal 611312003 General Journal 612712003 611099 Case 1:08-cv-10223-NRB Document 32-16 Type "-6 2.- , Page: 90 KA-2803 Case: 11-1924 Document: 95 Page: 91 KA-2804 05/16/2012 11:07 AM CASI ENTITIES 07/11/10 Transaction Detail By Account 611099 295 April through June 2003 Accrual sasls Date Num Name Memo TOTAL Cla.s Debit 97,105.58 Credit Balance 0.00 97,105.58 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 44 of 50 KA-2804 KA-2804 KA-2804 Page 2 Case: 11-1924 Document: 95 Page: 92 KA-2805 05/16/2012 611099 295 CASI ENTITIES 12:00 PM Transaction Detail By Account 07/11/10 Accrual Basis April through June 2003 6350 • Payroll Taxes 6351· FICA General Journal General Journal General Journal General Journal General Journal General Journal Date 4/1812003 51212003 511612003 513012003 611312003 612712003 Num PR 041803 interpay Interpay interpay interpay interpay Name Memo 40 41 43 44 45 46 Class NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP Total 6351 . FICA 6352 • MedIcare General Journal General Journal General Journal General Journal General Journal General Journal 4/1812003 51212003 511612003 513012003 611312003 612712003 PR 041803 interpay interpay interpay interpay interpay 40 41 43 44 45 46 NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP 612912003 FUTA NISTATP NISTATP NISTATP Total 6354 . NYSUI 6358' NC SUI General Journal General Journal General Journal interpay interpay interpay 41 43 44 Total 6358 . NC SUI Total 6350 . Payroll Taxes (!'TAL NISTATP NISTATP NISTATP 6,020.53 363.90 566.62 771.95 971.73 1,170.10 1,408.04 0.00 1,408.04 60.46 60.46 0.00 60.46 42.98 2.15 45.13 51212003 5/1612003 513012003 0.00 42.98 45.13 0.00 36.00 36.00 35.72 45.13 36.00 72.00 107.72 107.72 0.00 107.72 7,641.88 0.00 7,641.88 7,641.88 0.00 7,641.88 ~ KA-2805 KA-2805 KA-2805 Page 1 Filed 08/23/10 Page 45 of 50 NYSUI NYSUI 1,555.95 2,422.73 3,300.67 4,154.89 5,003.09 6,020.53 363.90 202.72 205.33 199.78 198.37 237.94 60.46 612912003 6129/2003 Balance 1,555.95 866.78 877.94 854.22 848.20 1,017.44 1,408.04 Total 6353 . FUTA 6354· NYSUI General Journal General Journal Credit 6,020.53 Total 6352 . Medicare 6353' FUTA General Journal Debit Case 1:08-cv-10223-NRB Document 32-16 Type , 11:02 AM 07/11/10 Accrual Ba818 Document: 95 Page: 93 KA-2806 05/16/2012 295 CASI ENTITIES Transaction Detail By Account April through June 2003 Date Num 6500 • Payroll Clearing Account 6504 . Debits Net Payroll Clearing Acc Check 4/412003 10855 Check 4/412003 10856 Check 4/4a003 10857 Check 4/412003 10858 Check 4/18/2003 10890 Check 4/18/2003 10892 Check 4/1812003 10891 Check 4/1812003 10893 Check 4/1812003 10894 Memo Name Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Robert Benedict James L Cox emp DB Karron Matthew Rothman James L Cox emp DB Karron Charles Da Salla Matthew Rothman Robert Benedict Debit PAYROLL 40 41 42 43 44 45 46 Total 6516 . Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account 1,695.16 1,858.76 3,276.21 1,130.10 1,856.76 4,123.25 318.33 1,125.97 1,695.15 KA-2806 1,695.16 3,551.92 6,828.13 7,958.23 9,814.99 13,938.24 14,256.57 15,382.54 17,077.69 0.00 17,077.69 17,077.69 9,082.95 2,094.08 9,167.30 8,944.92 8,854.56 10,558.70 -17,077.69 -26,160.64 -28,254.72 -37,422.02 -46,366.94 -55,221.50 -65,780.20 0.00 65,780.20 -65,780.20 17,077.69 65,780.20 -48,702.51 17,077.69 65,780.20 -48,702.51 NISTATP LLC LLC LLC LLC LLC LLC Page 1 KA-2806 Filed 08/23/10 Page 46 of 50 TOTAL Balance Credit 17,077.69 Total 6504 . Debits Net Payroll Clearing Ace 6516 • Credits Net Payroll Clearing Ac General Journal 4/1812003 PR 041803 General Joumal 51212003 interpay Deposit 5"12003 General Joumal 5/1612003 interpay General Joumal 513012003 interpay General Joumal 6/13/2003 interpay General Joumal 6127/2003 interpay KA-2806 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Case: 11-1924 Case: 11-1924 Prlc 10:55AM I 07/11/10 Accrual Basis Date 1'00 "1.- 2100· Payroll Liabilities 2110' Federal Withholding General Journal 7/1412003 General Journal 711412003 General Journal 712512003 General Journal 712512003 General Journal 811812003 General Journal 91312003 General Journal 911812003 Num Interpay Interpay Interpay Interpay Interpay interpay Interpay Page: 94 KA-2807 05/16/2012 Transactions by Account As of September 30, 2003 Memo Name 47 47 fedeal federal federal federal Class NIST ATP NISTATP LLC LLC LLC LLC LLC 47 47 47 47 fica fica fica fica fica fica fica fica f\ ~ 0 interpay interpay . interpay interpay interpay interpay interpay interpay interpay Interpay interpay interpay interpay interpay 47 47 47 47 medicare medicare medicare medicare medicare medicare medicare medicare ~ NISTATP NISTATP NISTATP NISTATP LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC Balance 188.70 188.70 115.38 115.38 115.38 115.38 230.76 534.84 98.11 98.11 98.11 98.11 74.40 74.40 74.40 74.40 74.40 74.40 74.40 74.40 148.80 148.80 642.62 642.62 22.95 22.95 22.95 22.95 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 34.80 34.80 150.30 Total 2112 . Medicare Withholding ..s:. Credit 150.30 1,621.75 0.00 188.70 0.00 115.38 0.00 115.38 230.76 0.00 0.00 0.00 98.11 196.22 98.11 0.00 74.40 148.80 74.40 0.00 74.40 148.80 223.20 297.60 148.80 0.00 0.00 0.00 22.95 45.90 22.95 0.00 17.40 34.80 17.40 0.00 17.40 34.80 52.20 69.60 34.80 0.00 0.00 288.91 2115 • FUI Payable Total 2115 . FUI Payable 288.91 2121 . New York Stale Withholding 609.90 Page 1 KA-2807 KA-2807 KA-2807 Filed 08/23/10 Page 47 of 50 NISTATP NISTATP NISTATP NISTATP LLC LLC LLC LLC LLC LLC LLC LLC LLC LLC Total 2111 . FICA Withholding 2112 • Medicare Withholding 711412003 General Journal 711412003 General Journal General Journal 711412003 General Journal 711412003 General Journal 712512003 General Journal 712512003 General Journal 712512003 712512003 General Joumal General Journal 8/1812003 811812003 General Journal General Journal 91312003 91312003 General Journal 911812003 General Journal 911812003 General Journal Debit 534.84 lnterpay interpay interpay interpay Interpay interpay interpay jnterpay Interpay interpay interpay jnterpay interpay interpay 295 CASI ENTITIES Total 2110 . Federal Withholding 2111 • FICA Withholding General Journal 711412003 General Journal 711412003 General Journal 711412003 General Journal 711412003 General Journal 712512003 General Journal 712512003 General Journal 712512003 General Journal 712512003 General Journal 811812003 General Journal 811812003 General Journal 91312003 General Journal 91312003 General Journal 911812003 General Journal 9/1812003 611099 Case 1:08-cv-10223-NRB Document 32-16 Type Document: 95 Case: 11-1924 Document: 95 Page: 95 KA-2808 05/16/2012 611099 295 CASI ENTITIES 10:55 AM Transactions by Account 07/11/10 Accrual sasls As of September 30, 2003 General Journal General Journal General Journal General Journal General Journal General Journal General Journal Num Date 7/1412003 7/14/2003 712512003 7/2512003 811812003 91312003 9/18/2003 interpay Interpay interpay interpay interpay interpay interpay Memo Name 47 47 state state state state state Class NISTATP NISTATP LLC LLC LLC LLC LLC interpay interpay interpay interpay interpay interpay interpay 47 47 city city city city city NISTATP NISTATP LLC LLC LLC LLC LLC 69.49 69.49 43.29 43.29 43.29 43.29 86.58 199.36 42.03 42.03 27.17 27.17 27.17 27.17 54.34 123.54 Total 2122 . New York City Withholding Balance Credit 199.36 Total 2121 . New York State Withholding 2122 . New YOftt City WIthholding General Journal 7/14/2003 General Journal 711412003 General Journal 712512003 General Journal 7125/2003 General Journal 8/18/2003 General Journal 9/312003 General Journal 911812003 Debit 123.54 679.39 609.90 653.19 609.90 653.19 696.48 609.90 609.90 545.35 587.38 545.35 572.52 545.35 572.52 599.69 545.35 545.35 2126' NY SUI Payable 177.59 Total 2125 . NY SUI Payable 177.59 Total 2100 . Payroll Liabilities TOTAL 1,650.66 1,650.66 1,621.75 1,650.66 1,650.86 1,621.76 Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 48 of 50 KA-2808 KA-2808 KA-2808 Page 2 Case: 11-1924 Document: 95 Ale.. "300 11:07 AM ,~ I 07111/10 Accrual Basis Date 05/16/2012 611099 295 CASI ENTITIES Transaction Detail By Account July through September 2003 Num Name Memo Class Debit Balance Credit 8300 • Payroll Expenses 6310 . Matthew Rothman General Journal General Journal General Journal General Journal 7/1412003 712512003 811812003 9/312003 interpay interpav inlerpay interpay 47 4848 4949 5050 Total 6310 . Matthew Rothman Total 6300 . Payroll Expenses TOTAL NISTATP LLC LLC LLC 1,582.50 1,200.00 1,200.00 1,200.00 1,582.50 2,782.50 3,982.50 5,182,50 5,182.50 0.00 5,182,50 5,182.50 0.00 5,182.50 5,182.50 0.00 5,182.50 Case 1:08-cv-10223-NRB Document 32-16 Type Page: 96 KA-2809 Filed 08/23/10 Page 49 of 50 KA-2809 KA-2809 KA-2809 Page 1 Case: 11-1924 Document: 95 Page: 97 KA-2810 05/16/2012 611099 295 CASI ENTITIES 12:00 PM Transaction Detail By Account 07/11/10 Accrual B.sls July through September 2003 6350 . Payroll Taxes 6351· FICA General Joumal General Journal General Joumal General Journal Date 7/1412003 712512003 811812003 91312003 Num interpay interpay interpay interpay Memo Name 47 fica fica fics Class NISTATP LLC LLC LLC Total 6351 . FICA 6352 • Medicare General Journal General Journal General Journal General Journal Debit Credit 98.11 74.40 74.40 74.40 321.31 7/1412003 712512003 811812003 9/312003 interpay interpay interpay Interpay 47 medicare medicare medicare NIST ATP LLC LLC LLC Balance 98.11 172.51 246.91 321.31 0.00 321.31 22.95 17.40 17.40 17.40 22.95 40.35 57.75 75.15 Total 6352 . Medicare 75.15 0.00 75.15 Total 6350 . Payroll Taxes 396.46 0.00 396.46 396.48 0.00 398.48 TOTAL Case 1:08-cv-10223-NRB Document 32-16 Type Filed 08/23/10 Page 50 of 50 KA-2810 KA-2810 Page 1 KA-2810 Case: 11-1924 Document: 95 Page: 98 KA-2811 05/16/2012 11:02AM CASI ENTITIES 07/11/10 Transaction Detail By Account 611099 295 July through September 2003 Accrual Bas's Date Num 6500 . Payroll Clearing Account 6516 • Credits Net Payroll Clearing Ac General Journal 7/14/2003 interpay General Journal 7/2512003 interpay General Journal 811812003 interpay 913/2003 interpay General Journal Memo Name 47 net net net Total 6516 . Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account TOTAL Clas. Debit Credit LLC LLC LLC LLC Balance 1,160.02 921.16 921.16 921.16 -1,160.02 -2,081.18 -3,002.34 -3,923.50 0.00 3,923.50 -3,923.50 0.00 3,923.50 -3,923.50 0.00 3,923.50 -3,923.50 Filed 08/23/10 Page 1 of 43 " " ~ (' +. -o Case 1:08-cv-10223-NRB Document 32-17 Type KA-2811 KA-2811 KA-2811 Page 1 Case: 11-1924 Z,06 , o'6z.. Prle. 10:55 AM 07/11/10 Accrual Basis Type 2110· Federal Withholding General Journal 10/16/2003 General Journal 1011612003 Check 12129/2003 General Journal 1212912003 interpay interpay 3613 payroll Page: 99 KA-2812 05/16/2012 Transactions by Account As of December 31, 2003 Name Memo 51 51 51 51 U.S. Treasury 5252 Class LLC LLC LLC LLC 5151 5151 51 51 51 51 U.S. Treasury U.S. Treasury 5252 5252 LLC LLC UC LLC LLC LLC UC LLC Total 2111 . FICA Withholding Credit 51 51 51 51 5151 5151 U.S. Treasury U.S. Treasury 5252 5252 LLC LLC UC LLC LLC LLC LLC LLC Total 2112 . Medicare Withholding 461.52 1,621.75 0.00 115.38 0.00 -461.52 0.00 576.90 0.00 115.38 115.38 461.52 74.40 74.40 74.40 74.40 297.60 297.60 297.60 297.60 744.00 interpay interpay interpay interpay 3613 3613 payroll payroll Balance 744.00 17.40 17.40 17.40 17.40 69.60 69.60 69.60 69.60 174.00 174.00 2115 . FUI Payable n ~ (' --- + 0.00 74.40 148.80 74.40 0.00 -297.60 -595.20 -297.60 0.00 0.00 0.00 17.40 34.80 17.40 0.00 -69.60 -139.20 -69.60 0.00 0.00 288.91 Total 2115· FUI Payable 288.91 2121 . New York State Withholding General Journal 10/1612003 interpay General Journal 1011612003 interpay General Journal payroll 1212912003 173.16 609.90 653.19 609.90 783.06 216.45 783.06 27.17 108.68 545.35 572.52 545.35 654.03 135.85 654.03 51 51 51 51 5252 LLC LLC LLC Total 2121 . New York State Withholding 2122 • New York City Withholding General Journal 10/1612003 General Journal 10116/2003 General Journal 1212912003 interpay interpay payroll 43.29 43.29 43.29 51 51 51 51 5252 Total 2122 . New York City Withholding LLC LLC LLC 27.17 27.17 2125· NY SUI Payable 177.59 Total 2125 . NY SUI Payable 177.59 KA-2812 KA-2812 Page 1 KA-2812 Filed 08/23/10 Page 2 of 43 2112· Medicare WIthholding General Journal 10/1612003 General Journal 1011612003 General Journal 10/1612003 General Journal 1011612003 Check 12129/2003 Check 1212912003 General Journal 1212912003 General Journal 1212912003 Debit 576.90 interpay interpay interpay interpay 3613 3613 payroll payroll 295 CASI ENTITIES Total 2110 . Federal Withholding 2111· FICA Withholding General Journal 1011612003 General Journal 10/1612003 General Journal 1011612003 General Journal 10/1612003 Check 1212912003 Check 1212912003 General Journal 1212912003 General Journal 1212912003 611099 Case 1:08-cv-10223-NRB Document 32-17 Num Date -2100 . Payroll Liabilities Document: 95 Case: 11-1924 Document: 95 Page: 100 KA-2813 05/16/2012 10:55 AM CASI ENTITIES 07/11/10 Transactions by Account 611099 295 As of December 31, 2003 Accrual Basis Date Num Name Memo Total 2100 . Payroll Li3bilities TOTAL Class Debit Balance Credit 1,565.36 1,847.20 1,903.59 1,565.36 1,847.20 1,903.59 Case 1:08-cv-10223-NRB Document 32-17 Type Filed 08/23/10 Page 3 of 43 KA-2813 KA-2813 Page 2 KA-2813 Case: 11-1924 Document: 95 Page: 101 KA-2814 05/16/2012 611099 295 CASI ENTITIES 11:07 AM Transaction Detail By Account 07/11/10 Accrual Basis October through December 2003 Date 6300 • P-vl'oli Expenses 6310· Matthew Rothman General Journal 10/16/2003 General Journal 1212912003 Num interpay payroll Name Memo 51 51 5252 Total 6310 . Matthew Rothman Total 6300 . Payroll Expenses TOTAL Class LlC LLC Debit Balance Credit 1,200.00 4,800.00 1,200.00 6,000.00 6,000.00 0.00 6,000.00 1'.000.00 0.00 6,000.00 6,000.00 0.00 6,000.00 Case 1:08-cv-10223-NRB Document 32-17 Type Filed 08/23/10 Page 4 of 43 KA-2814 KA-2814 Page 1 KA-2814 Case: 11-1924 Document: 95 Page: 102 KA-2815 05/16/2012 12:01 PM CASI ENTITIES 07111110 Transaction Detail By Account 611099 295 October through December 2003 Accrual Basis Date Num Name Memo Class Debit Balance Credit 6350 • Payroll Taxes 6351· FICA General Journal General Journal 10116/2003 1212912003 interpay payroll 51 51 5252 LLC LLC Total 6351 . FICA 74.40 297.60 372.00 74.40 372.00 0.00 372.00 6352 • Medicare General Journal General Journal 10/16/2003 12129/2003 interpay payroll 51 51 5252 Total 6352 . Medicare Total 6350 . Payroll Taxes TOTAL LLC LLC 17.40 69.60 17.40 87.00 87.00 0.00 87.00 459.00 0.00 459.00 459.00 0.00 459.00 Case 1:08-cv-10223-NRB Document 32-17 Type Filed 08/23/10 Page 5 of 43 KA-2815 KA-2815 Page 1 KA-2815 Case: 11-1924 Document: 95 Page: 103 KA-2816 05/16/2012 611099 295 CASI ENTITIES 11:02AM Transaction Detail By Account 07/11/10 Accrual easls October through December 2003 Type Num Date Name Memo Class Credit Debit Balance General Joumal 10/1612003 interpay 51 51 Total 6516 . Credits Net Payroll Clearing Ac Total 6500 . Payroll Clearing Account TOTAL 921.16 -921.16 0.00 921.16 -921.16 0.00 921.16 -921.16 0.00 921.16 -921.16 LLC Case 1:08-cv-10223-NRB Document 32-17 6500 • Payroll Clearing Account 6516 • Credits Net Payroll Clearing Ac Filed 08/23/10 Page 6 of 43 KA-2816 KA-2816 KA-2816 Page 1 Case: 11-1924 Document: 95 Page: 104 KA-2817 05/16/2012 611099 295 CASI ENTITIES 4:26 PM Transactions by Account 07/11/10 Accrual B8Ils As of March 31, 2003 Date Num Name Memo Class Debit Balance Credit General Journal General Journal 71612002 71612002 prt adj prt adj to fix hayes error to fix hayes error AJE AJE Jul02 Aug 02 General Journal 0.00 81312002 prt adj to fix hayes error AJE Aug 02 Sep02 General Journal General Journal 0.00 913012002 913012002 fica adj 941 SEP02 new entity max fica dbk rcls dbk AJE AJE Sep02 4,790.02 765.24 0.00 -4,790.02 -5,555.26 5,555.26 -5,555.26 138.66 0.00 -138.66 138.66 -138.66 6,320.74 0.00 3,838.92 -2,481.82 6,320.74 -2,481.82 3,838.92 3,838.92 Oct 02 0.00 Oet02 0.00 Nov 02 0.00 Nov 02 Dec 02 General Joumal General Journal General Journal General Journal 0.00 1212912002 12131/2002 1213112002 1213112002 Iowerdbk fica adj Iowerdbk Iowerdbk refs dbk fica new entity adj 941 Refund AJE AJE AJE AJE Jan 03 General Journal General Journal 2,559.14 1/1012003 1/1012003 PR 011003 PR 011003 no fica wh 111 0/03 pr dbk adjust 1/10/03 AJE AJE Jan 03 -5,365.02 0.00 260.79 260.80 260.79 0.01 260.80 0.00 260.80 Feb 03 0.00 Feb 03 0.00 Mar 03 General Journal . 3,959.10 7,924.16 3,965.06 1,397.88 1,161.26 3131/2003 adj 033103 rels dbk AJE 398.60 0.00 -398.60 Mar 03 0.00 398.60 -398.60 TOTAL 6,658.86 20,337.42 -13,678.56 ~ - -I:. ~ Page 1 KA-2817 KA-2817 KA-2817 Filed 08/23/10 Page 7 of 43 Dec 02 0.00 -3,965.06 -2,567.18 -1,405.92 -5,365.02 Case 1:08-cv-10223-NRB Document 32-17 Type Jul02 Case: 11-1924 Document: 95 Page: 105 KA-2818 05/16/2012 4:16PM CASI ENTITIES 07/11/10 General Journal Transaction 611099 295 July 6,2002 Accrual Basis prt adj Name Memo Account to fix hayes e... to fix hayes e... to fIX hayes e... to fix hayes e... to fix hayes e... to fix hayes e... to fix hayes e... to fix hayes e... 2111 . FICA Withho... 2111 . FICA Withho... 6351' FICA 1908· Hayes Errors 2112· Medicare Wit... 2112· Medicare Wit... 6352 . Medicare 1908 . Hayes Errors TOTAL Class AJE AJE AJE AJE AJE AJE AJE AJE Debit Credit . 4,790.02 4,790.02 4,790.02 765.24 765.24 4,790.02 ... 11,110.52 765.24 _ _ _76_5._24 11,110.52 11,110.62 11,110.62 Case 1:08-cv-10223-NRB Document 32-17 Num ""as "'A'IE ~ Filed 08/23/10 Page 8 of 43 Page 1 KA-2818 KA-2818 KA-2818 Case: 11-1924 Document: 95 Page: 106 KA-2819 05/16/2012 611099 295 CASI ENTITIES 4:18 PM General Journal Transaction 07/11/10 Accrual Basis August 3, 2002 prtadj Name Memo Account to fix hates er... to fix hayes e... to fIX hayes e... to fix hayes e... to fix hayes e... to fix hayes e... to fix hayes e... 2111· FICA Withho... 2111· FICA Withho... 6351' FICA 1908 . Hayes Errors 2112 . Medicare Wit... 2112 . Medicare Wit... 6352 . Medicare Clas. Debit AJE AJE AJE AJE AJE AJE AJE 573.66 573.66 573.66 138.66 435.00 435.00 Lf3>OV , - '1' 2. S 2. • ~ 30, H~., ~ 435.00 TOTAL ~-13 "c.. CredIt Case 1:08-cv-10223-NRB Document 32-17 Hum $' (It) 000 1,582.32 1.582.32 1,582.32 1,582.32 ~ ~oss ~,.DS..s Filed 08/23/10 Page 9 of 43 Page 1 KA-2819 KA-2819 KA-2819 Case: 11-1924 Document: 95 Page: 107 05/16/2012 KA-2820 611099 295 CASI ENTITIES 4:19 PM General Journal Transaction 07/11/10 Accrual Basis September 30, 2002 941 S... Name Memo rels dbk rels dbk refs dbk rels dbk rels dbk rels dbk rels dbk rels dbk Account Class 2110 . Federal With... 2111 . fiCA Withho... 2111 . FICA Withho... 2112· Medicare Wit... 2110 . Federal With... 2110 . Federal With... 1908· Hayes Errors 2112· Medicare Wit... Debit AJE AJE AJE AJE AJE AJE AJE AJE 338.62 3.378.59 3,378.59 48.91 6.320.74 6,320.74 6,320.74 48.91 TOTAL "tIl, q, 51 Credit Case 1:08-cv-10223-NRB Document 32-17 Num 13,077.92 13,077.92 13,077.92 13,077.92 "A"~ Jo ?,373 Filed 08/23/10 Page 10 of 43 KA-2820 KA-2820 KA-2820 Page 1 Case: 11-1924 Document: 95 Page: 108 05/16/2012 KA-2821 611099 295 CASI ENTITIES 4:20 PM General Journal Transaction 07111110 Accrual BasIs December 29, 2002 lower... Name Memo rels dbk rcls dbk rcls pymls rels pymts rels pymts Accounl 2110· Feeleral With... 1908 . Hayes Errors 2110 . Federal With... 2111 . FICA Wrthho... 2112 . Medicare Wit... TOTAL Class AJE AJE AJE AJE AJE Debit Credit 3,965.06 3,965.06 3,406.06 Case 1:08-cv-10223-NRB Document 32-17 Num ".,.~,. 3,300.62 105.44 7,371.12 7,371.12 7,371.12 7,371.12 Filed 08/23/10 Page 11 of 43 KA-2821 KA-2821 Page 1 KA-2821 Case: 11-1924 Document: 95 Page: 109 05/16/2012 KA-2822 611099 295 CASI ENTITIES 4:25 PM General Journal Transaction 07/11/10 December 31, 2002 Accrual Basis fica adj Name Memo Account fica new entit... fica new entit... fica new entit... fica new entit... 6351· FICA 1908 . Hayes Errors 2111 . FICA Withho . 2111 . FICA Withho . TOTAL Class AJE AJE AJE AJE Debit Credit Case 1:08-cv-10223-NRB Document 32-17 Num 1,397.88 1,397.88 1,397.88 1,397.88 2,795.76 2,795.76 2,795.76 2,795.76 , - Filed 08/23/10 Page 12 of 43 Page 1 KA-2822 KA-2822 KA-2822 Case: 11-1924 Document: 95 Page: 110 05/16/2012 KA-2823 611099 295 CASI ENTITIES 4:26 PM General Journal Transaction 07/11/10 Decernber31,2002 Accrual Basis Name Memo lower... 941 Refund 941 Refund Account 1908 . Hayes Errors 2110 . Federal With... 2110· Federal With... 1908 . Hayes Errors TOTAL Class AJE AJE AJE AJE Debit Credit Case 1:08-cv-10223-NRB Document 32-17 Num 1,161.26 1,161.26 3,959.10 3,959.10 5,120.36 5,120.36 5,120.38 5,120.36 Filed 08/23/10 Page 13 of 43 Page 1 KA-2823 KA-2823 KA-2823 Case: 11-1924 Document: 95 Page: 111 KA-2824 05/16/2012 611099 295 CASI ENTITIES 4:21 PM General Journal Transaction 07/11/10 Accrual Basis January 10, 2003 PRO... Name Memo 33 33 33 33 33 33 33 33 33 33 33 33 33 NYSUI 33 33 33 33 33 33 33 33 6306 . 0.8. Karron 6314' Nicholee A.... 6310 . Matthew Rot... 6308· Regner M. P... 6351· FICA 6352 . Medicare 2110 . Federal With... 2111 . FICA Withho... 2111 . FICA Withho... 2112· Medicare Wit... 2112· Medicare Wit... 2121 . New York St... 2122· New York Cit... 6093 . Insurance 6516· Credits Net ... 6304 . James L. Co... 6351· FICA 6352 . Medicare 2110 . Federal With... 2111 . FICA Withho... 2111 . FICA Withho... 2112· Medicare Wit... 2112· Medicare Wit... 2121 . New York St... 6093 . Insurance 6516· Credits Net ... 6351· FICA 1908 . Hayes Errors 2111 . FICA Withho... 2111 . FICA Withho... 6352 . Medicare 1908 . Hayes Errors 2112· Medicare Wit... 2112· Medicare Wit... TOTAL Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP AJE AJE AJE AJE AJE AJE AJE AJE Debit Credit 4,206.50 600.00 1,132.50 180.00 118.57 88.72 833.00 118.57 118.57 88.72 88.72 311.26 182.70 4.50 4,580.25 1,625.00 100.75 23.56 683.00 100.75 100.75 23.56 23.56 76.35 1.20 740.14 260.79 260.79 Filed 08/23/10 Page 14 of 43 33 33 33 33 no fica wh 1/... no fica wh 1/... no fica wh 1/... no fica wh 1/... adjust 1/10/03 adjust 1/10/03 adjust 1/10/03 adjust 1/10103 Account Case 1:08-cv-10223-NRB Document 32-17 Num 260.79 260.79 0.01 0.01 0.01 0.01 8,597.20 8,597.20 8,597.20 8,597.20 • ~ .l:- t.» VI Page 1 KA-2824 KA-2824 KA-2824 Case: 11-1924 Document: 95 Page: 112 KA-2825 05/16/2012 4:23 PM CASI ENTITIES 07/11/10 General Journal Transaction Accrual Basis 611099 295 March 31, 2003 Name Memo Account rels dbk relsdbk rels fed o/p to... rels fed o/p to... rels fica oJp t... 2110· Federal With... 1908 . Hayes Errors 2110· Federal With... 2111 . FICA Withho... 2111 . FICA Wlthho... TOTAL Class AJE AJE AJE AJE AJE Debit Credit Case 1:08-cv-10223-NRB Document 32-17 Num adj 03... 398.60 398.60 352.60 176.30 176.30 751.20 751.20 751.20 751.20 Filed 08/23/10 Page 15 of 43 KA-2825 KA-2825 Page 1 KA-2825 Case: 11-1924 Document: 95 Page: 113 KA-2826 05/16/2012 611099 295 CASI ENTITIES 11:02 AM General Journal Transaction 07/20/10 Accrual Basis September 28, 2002 fica ad) Name Memo Account new entity m... new entity m... new entity m... new entity m... new entity m... new entity m... new entity m... new entity m... 6351' FICA 1908 . Hayes Errors 2111 . FICA Wlthho... 2111 . FICA Withho... 6351' FICA 1600' Loan and Ex... 2111 . FICA Withho... 2111 . FICA Withho... TOTAL Class AJE AJE AJE AJE AJE A.1r: Debit Credit Case 1:08-cv-10223-NRB Document 32-17 Num 3,838.92 3,838.92 3,838.92 3,838.92 295.53 295.53 295.53 . 295.53 AJE AJE 8,268.90 8,268.90 8,268.90 8,268.90 Filed 08/23/10 Page 16 of 43 KA-2826 KA-2826 KA-2826 Page 1 Case: 11-1924 I A I 8 .--.L ~ 4 C I I I 0 I I I E I I I F I I I Page: 114 KA-2827 I G I I I I I H 05/16/2012 I I J I I I 611099 K I L 295 I M I I N 0 I p I I I I I Summary of Hayes Payroll Tax Errors ~ 6 7 8 9 10 7/6/02 8/3/02 9/30/02 Account Number Across 8yAccount 12/29/02 12/31/02 12/31/02 1/10/03 1/10/03 3/31/03 9/28/02 9/28/02 CAC 420 CAC 421 CAC 422 CAC 423 CAC 423 CAe 424 CAC 42S CAC 42S I Total CAC 417 CAe 418 CAC 419 De;'it Credit 11 12 Per GIL 295.53 Per GIL (13,678.56) 1600 295.53 295.53 13 14 IS - 1908 1908 (765.24) (13,678.56) (4,790.02) 12,644.26 4,790.02 1,161.26 (138.66) (6,320.74) (3,965.06) 1,397.88 (3,959.10) 3,838.92 0.01 (398.60) 260.79 16 17 2110 18 2110 4,790.02 6,320.74 (338.62) 3,965.06 (1,161.26) 398.60 (6,320.74) (3,406.06) 3,959.10 (352.60) 19 20 2111 21 2111 (28.52) 573.66 3,378.59 573.66 3,378.59 3,300.62 (1,397.88) (260.79) 176.30 (3,838.92) (295.53) (1,397.88) (260.79) 176.30 (3,838.92) (295.53) 3,838.92 295.53 0.00 0.00 22 2112 23 13,283.82 24 2112 765.24 (435.00) (48.91) 668.08 765.24 (435.00) (48.91) (0.01) 105.44 (0.01) Per GIL 429.44 6351 429.44 (4,790.02) (573.66) 27 Per GIL (330.23) 6352 (330.23) (765.24) 435.00 0.00 0.00 1,397.88 260.79 0.01 28 29 (o.oOl 30 Down 13,077.92 (13,077.92) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c-\ «~ ~-".~! . ~.yes KA-2827 Errors KA-2827 7/20/Z01011:S8 AM KA-2827 1 of 1 Filed 08/23/10 Page 17 of 43 2S 26 Case 1:08-cv-10223-NRB Document 32-17 1 2 Document: 95 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-17 115 KA-2828 Filed 05/16/2012 08/23/10 Page 611099 18 of 295 43 I Questions about Audit HABAC 500 to HABAC 593 KA-2828 KA-2828 KA-2828 Case: 11-1924 Document: 95 o 05/16/2012 611099 295 o G v u Q Questions About Audit and Quality of Audit General Quickbooks Quictbooks General AnalVs~s , h:cel 7 Excel Excel 8 Summary Detail 941 Analvsis ~ led~r led,er Account Account 6300 1 6S04' Vendor R• .port~ 2100 Gener~1 Report Amell: 19d1er NYS By Account Account Dep,of Clan SOOO', 6350 1 Stock 8f~innl:. State Certificates Endin. 499 9 I I 10 Problem Area IndeK 11 ?alary Discrepancy of DB Karron ACTUAL t1AYES Quickbooks FYE 09/30/02 1 BAC BAC 500 501 B~CI BAC 1 500 501 DB Karron Payroll FYE 09/30/02 1 BAC 502 BAC 502 13 DB _~arron Payroll _PER FYE 09/30/02 1 BAC 503 BAC 503 14 DB Karron Payroll FYE 09/30/02 1 BAC 504 BAC 504 15 DB Karron Payroll Checks GROSS 1 BAC 505 BAC 505 NET 1 BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC' BAC BAC BAC BAC[ 506 BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC BAC r BAC 581 BAC BAC 506 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 DB Karron Payroll Checks 941 Analysis Payroll Analysis Payroll Analysis !\ccounts Payable 5ummary Accou'!ts Payable Detail Profit & Loss FYE 9/30/02 Profit & Loss FYE 9/30/02 Employee Benefits Must Include MC Payroll TaKes NI5T Profit and Loss Only_ Non NI5T Profi_t and Loss Only Change of Corpora.te Entity LLC Membership Certificate AmeK Completeness Mastercard Completeness & Co Funding Combination 5heet for Quickbooks Combination Sheet for Budget Categories Actual Numbers versus Budget Categories Actual Numbers versus Hayes Audit FYE 09l3OlO2 FQE 12/31/01 FPE 08/31/02 FYE 09/30/02 FQE 08/31/02 5mall Print Bigger Print FYE 09/30/02 _ FYE 09/30/02 FYE O9j30[02 r FYE 09/30[02 08/30[02 ~ 1 I' 1 4 1 1 1 1 s 1 S 14 1 14 1 3 11/19j02 10 FPE 12/31/03 FPE 12/31/03 FYE 09/30/02 FYE 09/30/02 FYE 09/30/02 I FYE 09/30/02 ~ t 1 2 1 7 1 3 1 S 1 10 13 1 10 - r - 1 1 1 507 509 510 514 515 516 521 535 538 540 547 550 555 565 578 581 591 592 5~3, 50B 509 513 514 515 520 534 537 539 546 549 554 564 577 580 590 591 592 593 36 3 37 23 2 1 1 2 34 8 5 5 10 94 Count: 38 I .4991 39 I S93' 40 41 42 43 j Start End I Questions About Audit and Quality of Audit InJ,~ Prof"1t and lou Oct 01 tnrouah OtC 2003.JlI~x Questions about Audit KA-2829 '5Ire 5l)o-rD 1>Ac"... ,gtf ~ KA-2829 Filed 08/23/10 Page 19 of 43 12 Case 1:08-cv-10223-NRB Document 32-17 4 Page: 116 KA-2829 5(1) HA-'BAe KA-2829 Case: 11-1924 Document: 95 Page: 117 05/16/2012 KA-2830 611099 Salary Discrepancy of DB Karron FYE 9/30/02 I I Haye's disallowance of 15% of Karron Salary (Hayes Audit Report Page 7) i , By Inference & PR Tax Returns I 26,250.00 Budget ._- _==t- 1=_. 175,000.00 Amount :Karron o I I . f----.--. Only SIX checks and ONE adjusting journal entry Gross Salary Check 10192 Check 10212 Check 10290 Check 10291 Check 10292 Check 10401 Adjusting Journal Entry - 5/11/02 6/3/02 7/5/02 7/5102 7/5102 8/2/02 9/30/02 Difference -'- 184,252.72 ~/' 9,252.72 '. <. How can these 7 items add up to $ 175,000.00 ? Detail of each check ,i.e., Gross Salary less taxes withheld equaling net payroll check or offset to officers's loan account (AC 1902) is on the next page CASI PAYROLL.xls Salary Discrepancy 7/19/201011 :34 AM 1 of1 KA-2830 KA-2830 KA-2830 3 ~ I Filed 08/23/10 Page 20 of 43 .. 12 • 5,.,0 , I. o,.o~~ t.~J.O~ 8,333.33 8,333.33 14,583.33 14,583.33 14,583.33 61,918.07 61,918.00 Total ee' ~~ SJrnIr'Ny ~CRJ~I q&/I Anal'f ~'S I Case 1:08-cv-10223-NRB Document 32-17 , 295 Case: 11-1924 5/11/02 Document: 95 I 7/5/2002 6/312002 Page: 118 05/16/2012 KA-2831 : r 8/2/2002 ,: I I 9/3012002 I I PR Tax Adjust PR Tax[Hayes Error: Adustment FICA 6.2% 61918 : I I Gross FICAExp Medicare Exp ! 8,333.33 8,333.33 516.66 120.84 516.67 120.83 43,749.99 7,502.52 1,399.61 61,918.07 . 2,091.63 462.81 61,918.00 0.00 887.81 3,838.92 I I , (338.62) I FWT (1,909.00) FICA Liab FICA Uab Medicare Liab Medicare Uab NY State NY City NY DBl 516.67) 516.67) 120.83) 120.83 493.56) 270.83) (2.60 Net Chk 10192 Net Chk 10212 Net Chk 10290 Net Chk 10291 Net Chk 10292 Net Chk 10401 Loan AC 1902 loan AC 1902 .(5,019.84) (1,909.00 (10,665.00) (516.66 516.66 120.84 120.84 493.56 288.42 (2.60 (17,104.00 {2,091.63 (2,091.63 (462.81 ; (462.81 (4,351.00 (2,231.00 (2.60 (7,502.52 7,502.52 1,399.61 1,399.61 2,963.34 1,615.26 (7.80 - .- I 1 , J84,252.72 14,466.49 2,991':90 6,320,74 (6,320.74 (3,838.92) (3,838.92 3,378.59 3,378.59 (48.91 (48.91) . (5,552.01 (4,756.38 (9,288.07) j (5,675.03 (30,000.00 '. 1(22,406.08 1(14,918.11) 3,838.92 8,970.83 (8,970.83 0.00 64,472.51 ,(64,472.51 62,805.81 1(62,805.81) 0.00 0.00 Gross FICAExp Medicare Exp 14,583.33 14583.33 2,970.83 4,531.69 976.69 211.46 14,583.33 0.00 211.46 43,749.99 7,502.52 1,399.61 FWT (3,555.00 (3,555.00 FICA Liab FICAUab Medicare liab Medicare Liab NY Stete NY City NY DBl (2,970.83 (2,970.83 (976.69 (976.69 (987.78 (538.42 (2.60 (4,531.69 (4,531.69 (211.46 (211.46 (987.78 (538.42 {2.60 (3,555.00) (10,665.00 0.00 0.00 7,502.52 0.00 7,502.52 1,399,61 211.46 211.46 1,399.61 2,963.34 987.78 538.42 1,615.26 (7.80 (2.60 , Net Net Net Net Hayes (5,552.01 (4,756.38) (9,288.07 0.00 CASI PAYROLL.xls DB Karron PR KA-2831 0.00 0.00 43749.99 7,6n.84 0.00 0.00 (7,6n.84 I , .. t, ~ ~. • (42,708.88 (6,320.74 (14.466.40 (14,466.40 3,378.59 . (3,001.90 3,378.59 (3,001.90 (12,701.37 (6,685.42 (15.60 0.00 (5,019.84 5,002.25 5,552.01 4,756.38 9,288.07 5,675.03 (30,000.00 1 2 3 4 5 6 6 (22,406.08 (14,918.11 7 7 3.838.92 0.00 (6,320.74 {6,320.74 0.00 212,307.12 (212,307.12 0.00 Filed 08/23/10 Page 21 of 43 (8,970.83 52,852.12 '(52,652.12 0.00 8,970.83 0.00 I FYE 9/30/02 Final I (5,002.25 Loan AC 1902 loan AC 1902 Hayes AC 1908 Total Proof (17,104.00 0.00 0.00 (897.81 (897.81) (4,351.00 (2,231.00 295 ,, I (5,552.01) (4,756,38 (9,288.07 0.00 7/15/201012:21 PM KA-2831 Case 1:08-cv-10223-NRB Document 32-17 I 611099 1 of 1 KA-2831 Case: 11-1924 Document: 95 Page: 119 KA-2832 05/16/2012 611099 295 , A B .. C 0 Quarter 12/31101 20 21 22 23 24 25 28 27 28 29 30 31 32 33 34 6301 6304 6305 6306 6307 --+-- Albin Cox Guttein 10,334.32 31,333.32 0.00 3.742.50 Karron LeSalia 3,870.00 '~ H Quarter 6130102 J Period 6131102 G 0.00 24,999.99 16,666.66 4,470.00 6308 Peralta 6310 Rothman 6311 Wine 6314 WYnter 2110 2111 2111 2112 2112 2121 2122 2130 6093 6093 6093 6516 1902 1800 1908 L Quarter 9130102 I 3,520.00 K N M FYE 9130102 0 I p 9.348.75 4950.00 5,200.00 100,000.95 175,000.00 19,800.00 1,312.50 3,405.00 3,520.00 9.348.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,950.00 5,200.00 33,333.32 158,333.34 7,717.50 1,312.50 3,405.00 Difeerences Less Haves Plus QB 0.00 000 0.00 9.252.72 0.00 0.00 0.00 0.00 0.00 GrossPayr 14,204.32 38,595.82 46,136,65 0,00 223,800.41 322,537.20 331,789.92 9,252.72 FICAExpe Medicare E 880.67 205.97 2,392.95 559.64 2,860.47 666.98 0.00 0.00 7,981.35 3242.21 14,115.44 4,676.80 18,250.01 4,810.98 4,134.58 134.18 FWT FICA Liabil' FICA Liabill Medicare Liability Medicare Liability NYSlaleWH NYCi\yWH N Jersey , NJUI NJWD NYDBL NelPR DBKLoan ' Glnein L & E Haves Proof , i 35 38 2.338,00 880.8 880.87 205.97 205.97 122.53 0.39 406.88 6,335.00) 2,392.95 2,392.95 559.64) 559.64 283.09 159.09 (1,374.0 8,924.00 (2,860.47 2,860.47 666.98 666.98 1,100.83 829.22) 1,134.99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.58 5.80 10,173.70 9.8n 7.80 (27,474.31 5.20 30,812.98 0.00 0.00 0.00 0.00 55,577.62 7,981.50 7,98149 3,442.21 3.442.20 12,181.14 6,429.82 1,513.32 41.67 15.21) 18.00 138,199.78) 73,172.62 14,115.59 14,115.58 4,876.80 4,876.79 13,687.59 7,288.52 4,429.08 41.6 27.66 38.80 (204,880.75) 0.00 0.00 0,00 15.290.98 41,546.41 0.00 41,546.41 49,666.10 0.00 49,666.10 0.00 0.00 0.00 234,823.98 0.00 234,823.98 341,329.43 0.00 1.805.00 1,275.00 303.58 997.28 328.46 91.80 (2,338.00 (880.8 880.87 205.97 205.97 11,791.28 446.90 8,335.00 2,392.95 2,392.95 559.64 559.64 15,982.90 8,924.00 2,860.47 2,860.47 (888.98 68898) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81.984.12 55,57762 ,981.50 7,981.49 3,442.21 3,442.20 4,509.28 12,240.18 15,982.90 68,666.28 18,250.01 18.250.01 4,810.98 4,810.98 (14,420.2 (7,711.09 (4,429.08 41.67 27.66 70.80 137,37791 173,778.11 4,486.38 (4,134.42 4,134.43 65.92 65.81 732.68 422.57 0.00 0.00 0.00 33.80) 87,282.84 3,838.92 295.52 (73,788.11 89,556.75 89,568.75 8,320.74 341.329.43 358,985.35 0.00 358,985.35 . 6,320.74 37 38 Pavments Liabiitv 39 40 41 42 43 44 45 48 47 Overnaid --l-4.801.08 91.80 4,509.28 12,240.18 0,00 12,240.18 15,982.90 0.00 .- - 15,982.90 0.00 0,00 0.00 _. 81,984.12 3559.10 81.984.12 I -(78,425.02 73,172.62 14,115.59 14,115.58 4,876.80 4.876.79 114, 16.46 3559,10 4,509.28 12,240.18 17,717.18 47,004.08 33,337.54 88.666.28 18,250.01 18,250.01 4.810.98 4,810.98 0.01 -r--- ...JQJm 111,157.38 114,808.28 - 114,808.28) ., CASI PAYROLL.xls Hayes Payroll KA-2832 7112120104:05 PM KA-2832 1 of 1 KA-2832 Filed 08/23/10 Page 22 of 43 15,290.98 0.00 3,838.92 295.52 R Q FYE 9130102 Per QUickbooks 4,950.00 5.20000 100,000.95 184,252.72 19,800.00 1,312.50 3,405.00 3,520.00 9,34875 Case 1:08-cv-10223-NRB Document 32-17 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 F E Quarter 3/31102 Document: 95 Page: 120 QU Jc,J( &,ol: 5 f frt1 "'01-1.KA-2833 Case: 11-1924 ft{ f:, A ,- 6301 6304 6305 6306 6307 8308 6310 6311 6314 2110 2111 2111 2112 2112 2121 2122 2130 6093 6093 6093 6516 1902 1600 1908 20 I C 0 Quarter 12131/01 8 Albin Cox Gurfein Karren Le Salla Peralta Rothman F E Quarter 3131/02 31,333.32 0.00 3,742.50 Wine 'G H Quarter 6130102 16666.66 105.668.06 2145.00 2,070.00 2,730.00 4,548.75 129 849.72 96 583.41 331789.92 5729.72 1882.82 5,988.16 1,400.47 18250.01 4,810.96 14204.32 38 595.92 52,556.65 880.67 205.97 2392.95 559.64 3,258.51 762.08 FWT FICA Liabili FICA Liebill Medicare Liabilltv Medicare liabilitY NY Stale WH NYCilvWH N Jersev NJ UI NJWD NYOBL NelPR OBKLoan Gurfein L & E Haves 5200.00 16,666.66 61918.00 3,532.50 1,312.50 3,405.00 2338.00 880.67 (880.67 (205.97 205.97 122.53 70.39 (406.68 6,335.00 2,392.95 2,392.95 559.84 (559.84 283.09 159.09 1,374.07 (9676.00 3,258.51 3,258.51 762.08 762.08 1,320.66 770.17 (1134.99 (31,779.00 5,729.72 5729.72 1,882.82 1882.92 7,605.69 4028.30 (756.66 -(2.58 5.80 (10,173.70 9.87 7.80 27,474.31) 20.80) 35,613.44 18.20 41,605.41 36,443.92 6320.74 3,838.92 295.52 24,881.00 5,988.18 5988.16 1,400.47 1400.47 5088.30 2,683.14 (756.66 41.67 15.21 18.00 22,511.05 37,334.19 3,838.92 295.52 8,320.74 68686.26 18,250.01 18250.01 4.810.98 4810.98 14,420.27 7711.09 4,429.06 41.67 27.66 (70.60 137,377.91 73,778.11 8,320.74 15,290.96 0.00 15,290.96 41,548.41 0.00 41,548.41 56,577.24 0.00 56,57 .24 137,462.26 0.00 137,462.26 114,427.22 0.00 114,427.22 358,985.35 0.00 358,985.35 1605.00 1,275.00 303.56 997.26 328.46 91.60 2338.00 880.67 880.67 205.97 205.97 91.60 4,776.00 8156.72 923.56 2811.00 887,04 448.90 6,335.00 2,392.95 2,392.95 559.84 559.84 5,754.84 351.56 9,600,90 5,143.40 9,676.00 (3,258.51 3,258.51 762.08 782.08 3,133.52 15,788.98 30029.74 31,779.00 5,729.72 5729.72 1,882.92 1,882.92 1,948.16 1,887.54 2246.76 8,555.46 18,899.62 18,560.26 5,988.18 5988.16 1400.47 1,400.47 0.01 (0.01 4509.28 12,240.18 17,717.18 47,004.08 33,337.54 68686.26 18,250.01) 18250.01 4,810.98 4810.98 0.01 0.01 4,601.08 91.60 4,509.28 17,995.02 5,754.84 12,240.18 20,850.70 3133.52 17,717.18) 48,952.24 1948.16 47,004.08 33,337.54 (33,337.54) 114,808.26 Filed 08/23/10 Page 23 of 43 47 Overoaid 2,640.00 M N FYE 9130102 24,999.99 16666.66 6,510.00 FICAEmM Medicare El 46 L Month 9130102 K 4,950.00 5.200.00 100,000.95 184,252.72 19800,00 1,312.50 3,405.00 3,520.00 9,348.75 Gross Pa"" 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Proof 35 38 37 38 Pevments Liabilllv 39 40 41 42 43 44 45 I J Period 8131102 3.520.00 Wllnler 295 ~1301 0 ~ 2,310.00 10,334.32 0.00 3,870.00 611099 Case 1:08-cv-10223-NRB Document 32-17 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 05/16/2012 114,808.26 48 49 50 51 52 53 FWT FICA FICA Medicare Medicare 0.00 37.20 37.20 8.70 8.70 2,913.00 1,151.60 1,151.60 269.32 269.32 1,760.00 548.49 548.49 128.27 128.27 338.62 755.86 755.86 48,91 48.91 91.60 5,754.84 3,133.52 1948.16 0.00 0.00 0,00 0.00 0.00 54 55 56 57 58 59 60 61 CASI PAYROLL.xls Quickbool<s Payroll KA-2833 7/12120104:06 PM KA-2833 lofl KA-2833 Case: 11-1924 Document: 95 Page: 121 KA-2834 05/16/2012 611099 295 CASI ENTITIES 10:39 PM Transaction Detail By Account 07125110 Accrual Basis October 2001 through September 2002 Date 6300 . Payroll Expenses 6306 . D.B. Karron General Journal 5/1112002 General Journal 513112002 General Journal 7/512002 General Journal 81212002 General Journal 9/3012002 Num pr 051102 seer PR 070502 PR080202 dbk pr Memo Name 12 DB Karron 16 18 Total 6306 . 0,8. Karron Total 6300 . Payroll Expenses Class NIST ATP NISTATP NISTATP NISTATP NISTATP Debit Credit Balance 8,333.33 8,333.33 43.749.99 61,918.07 61,918.00 8,333,33 16,666.66 60,416.65 122,334.72 184,252.72 184,252,72 0.00 184,252,72 184,252.72 0,00 184,252.72 TOTAL Case 1:08-cv-10223-NRB Document 32-17 Type Filed 08/23/10 Page 24 of 43 Page 1 KA-2834 KA-2834 KA-2834 Case: 11-1924 Document: 95 Page: 122 KA-2835 05/16/2012 10:42 PM CASI ENTITIES 07/25110 Custom Transaction Detail Report 295 October 2001 through September 2002 Accrual Basis Date Num Name Memo Account Class 6504' Debits Net P... 6504 . Debits Net P... 6504· Debits Net P... 6504 . Debits Net P... 6504 . Debits Net P... 6504 . Debits Net P... NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Debit Credit Case 1:08-cv-10223-NRB Document 32-17 Type 611099 Oct '01 • Sep 02 Check Check Check Check Check Check 5/11/2002 6/312002 7/5/2002 7/512002 7/5/2002 8/2/2002 10192 10212 10290 10291 10292 10401 DB Karron DB Karron DB Karron DB Karron DB Karron DB Karron PR PR PR PR PR PR 6504 6504 6504 6504 6504 6504 5,019.84 5,002.25 5,552.01 4,756.38 9,288.07 5,675.03 Oct '01 • Sep 02 • • Filed 08/23/10 Page 25 of 43 KA-2835 KA-2835 KA-2835 Page 1 Case: 11-1924 A B E 0 C Page: 123 KA-2836 F G .. Medicare 0.00 516.67 55.34 234.73 73.93 37.20 0.00 12o.s3 12.94 54.90 17.30 8.70 0.00 120.83 12.94 54.90 17.30 8.70 917.87 917.87 214.67 214.67 (880.67) (880.67 (205.97) (205.97) FWT 1,805.00 1,275.00 303.58 917.26 328.46 91.80 1,605.00 0.00 167.00 418.00 146.00 0.00 516.67 55.34 234.73 73.93 37.20 4,601.08 2,338.00 (4.509.28 (2,336.00) FICA FICA 0.00 37.20 37.20 8.70 8.70 4,778.00 8,156.72 823.58 2,811.00 887.04 448.90 2,532.00 4.321.00 285.00 1.536.00 381.00 193.00 909.33 1.554.34 218.24 516.67 205.07 103.70 909.33 1.554.34 218.24 516.67 205.07 103.70 212.67 363.52 51.04 120.83 47.95 24.25 212.67 363.52 51.04 120.83 47.95 24.25 17,903.22 9,248.00 3,507.35 3,507.35 820.26 820.26 (12,240.18) (6,335.00) (2,392.95 (2,392.95) (559.54) (559.54) 5.663.04 5,754.84 2.913.00 2,913.00 1,114.40 1,151.60 1.114.40 1,151.60 260.62 269.32 260.62 269.32 351.56 9,800.90 5,143.40 145.00 8,398.00 83.70 0.00 2.571.70 83.70 0.00 2.571.70 19.58 601.45 19.58 601.45 15.095.86 (17.717.18) 8,543.00 (9,676.oo) 2.655.40 (3,258.51 2,655.40 (3,258.51) 621.03 (762.08 621.03 (762.08) (2.621.32 3,133.52 (1,133.00) 1,780.00 (603.11) 548.49 (141.05) 128.27 (141.05) 128.27 (603.11) 548.49 KA-2836 I K J L AtJ IfL,YSIS I of 2.- \ "k 'BAG. Cummulalive CASI PAYROLL.xls 295 Filed 08/23/10 Page 26 of 43 91.80 611099 q.., I' Ace ()CJ.rr H Medicare Total 05/16/2012 10f2 KA-2836 Case 1:08-cv-10223-NRB Document 32-17 1 2 3 Date Reference 4 5 10131/01 3006 6 10/31/01 3007 7 11/7/01 3027 11/30/01 8 3086 1/15/02 9 10041 10 1/10/02 10710 11 12 13 14 12/31102 Liability 15 16 12131/02 Cummulatlve 17 18 19 20 1/16/02 10043 21 2/1102 10053 22 3/1102 10087 23 3/1102 10045 24 412102 10089 25 4/30/02 10150 26 27 Pvments Otr 28 29 3/31102 liability 30 31 3/31/02 Ouarter 32 3/31/02 Cummulatlve 33 34 35 36 37 513/02 10185 38 6/4/02 10232 39 6/4/02 12334 40 41 42 6/30/02 PvmentsOtr 43 6/30/02 Liability 44 45 OtrOnlv 46 6/30/02 Cummulatlve 47 48 Document: 95 Str1"112010.34 PM KA-2836 Case: 11-1924 Document: 95 Page: 124 KA-2837 05/16/2012 611099 295 Acco~,J""" E D C Total 15,788.98 30,029.74 45,818.72 (58,391.92) (12,573.20) FWT 9,582.62 20,755.00 FICA 2,509.88 3,427.21 F H G FICA 2,509.88 3,427.21 Medicare Medicare 593.30 1,210.16 593.30 1,210.16 I K J L A,~Jn.>lS'S 2.~v 1,803.46 1,803.46 5,937.09 5,937.09 30,337.62 (31,779.00 (11,093.40) I(11.093.40) (2,213.06) (2,213.06) (1,441.38) 11,110.52 (5,156.31) (5,156.31) (409.60) (409.60) 4,790.02 4,790.02 765.24 765.24 573.66 1,147.32 (870.00) 573.66 (435.00) (435.00 11,387.84 0.00 5,363.68 5,363.68 330.24 330.24 QtrOnly 8131/02 Cummulatlve (1,185.36 1,948.16 (1,441.38) 338.62 207.37 755.86 207.37 755.86 (79.36) 48.91 (79.36) 48.91 9/11102 9/19102 9/30/02 9/30102 1,687.54 2,246.76 8,555.46 18,899.62 838.00 1,177.00 5.762.00 17.104.00 424.77 352.98 1,075.97 424.77 352.98 1.075.97 181.90 320.76 897.81 181.90 320.76 897.81 Payments 9/30/02 Adjust 9/30102 Qtr Only Debits 31,389.38 13,077.92 44,467.30 24.881.00 6,320.74 31,201.74 1,853.72 3,378.59 5,232.31 1,853.72 3,378.59 5,232.31 1,400.47 0.00 1,400.47 1.400.47 0.00 1,400.47 9/30102 Liabilitv Adjust Adjust Adjust Adjust Adjust (29,593.76) (338.62 (6,418.56) (7.677.84) (591.06) (1,795.62) (24,881.00) (338.62) (6,320.74) (1,853.72) (1,853.72) (502.66) (502.66) (48.91) (48.91) (3,838.92) (295.53) (3,838.92) (295.53) 9/30/02 Qtr Only Credits (46,415.46) (31,540.36) (5,988.17) 77,258.39 (4,790.02 (4.790.02) (765.24) (765.24) 435.00 (435.00) (138.861 52,775.17 9,252.58 (30,000.00) 64 84 85 86 87 88 10448 10466 10488 10490 9/30/02 Cummulatlve CASI PAYROLL.xls KA-2837 0.00 0.00 97.82 6,851.13 5,693.23 17,354.35 (6,320.74) 12,544.83 22,121.38 61,917.93 (3,373.10) 1(61,918.06) (4,766.61 (897.81) 0.00 1,511.72 Filed 08/23/10 Page 27 of 43 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 (61,917.93) (897.81) (5,988.17) (1,449.38) (1,449.38) 0.00 0.00 0.00 ,. Cummulative 20f2 KA-2837 Case 1:08-cv-10223-NRB Document 32-17 A B 1 2 3 Date Reference 4 49 7/12/02 10320 8/9/02 50 10402 51 52 8/31/02 Payments 53 8/31/02 Liability 54 55 Net Before Adju 56 7/6/02 Adjust 57 58 7/6/02 Adjust 59 7/6/02 Adiust 60 813/02 Adjust 61 813102 Adjust 62 63 Adjust Qtr Only KA-2837 Case: 11-1924 Document: 95 Page: 125 KA-2838 05/16/2012 • A B C Gross E F FICA Medicare G NY State 295 • H NY City I N Jersey J NJWC K NYDBL L '/Vi ... ""'" Net M Proof ,. (1,605.00) (183.00) (516.67) (124.06) (120.83) (29.02) (1,788.00) (640.73) (149.85) 0.00 0.00 (167.00) (235.00) (146.00) (55.34) (110.67) (73.93) (12.94) (25.88) (17.30) 44.31) 53.77) 24.45) (24.87) (31.38) (14.14) (548.00) (239.94) (56.12) (122.53) (70.39) 0.00 (2,336.00) (880.67) (205.97) (122.53) (70.39) (406.68) FWT FICA 2,336.00 0.00 516.67 55.34 234.73 73.93 37.20 917.87 0.00 516.67 55.34 234.73 73.93 37.20 917.87 0.00 120.83 12.94 54.90 17.30 8.70 214.67 0.00 120.83 12.94 54.90 17.30 8.70 214.67 (2,336.00) (880.67) (880.67) (205.97) (205.97) 0.00 37.20 37.20 8.70 8.70 CASI PAYROLL.xls 1231 01 7/11/20108:44 PM KA-2838 KA-2838 0.00 0.00 0.00 (7,346.48) 0.00 (0.60) (2.60) (2.60) (587.44) (1,325.70) (914.08) 0.00 0.00 0.00 0.00 (5.80) (2,827.22) 0.00 (2.58) (5.80) (10,173.70) 0.00 (2.08) (0.50) (406.68) (2.58) Liability 2,336.00 880.67 880.67 205.97 205.97 Filed 08/23/10 Page 28 of 43 1,605.00 0.00 167.00 418.00 146.00 FICA Medicare Medicare (5,710.42) (1,636.06) (378.33) (28.35) Case 1:08-cv-10223-NRB Document 32-17 1 i 2 3 GURFEIN 0 4 10/31/01 3005 8,333.33 5 11/30/01 3072 2,000.99 6 7 10,334.32 8 da Salla 9 10/31/01 3018 892.50 10 11/30/01 3072 1,785.00 11 12131/01 10021 1,192.50 12 13 3,870.00 14 15 TOTAL 14,204.32 16 17 18 Total 19 20 10/31/01 3006 1,606.00 21 10/31/01 3007 1,275.00 22 1117101 3027 303.56 23 11/30/01 3086 997.26 24 1/15/02 10021 328.46 25 1/10/02 10710 91.80 26 4,601.08 27 28 (4,509.28) 29 30 Overpaid 91.80 0 FWT 611099 4,509.28 1 OF 1 KA-2838 Case: 11-1924 A C Gross D FWT E FICA F Medicare (5,604.00) (4,608.00) (3,072.00) (1,942.67) (1,550.00) (1,033.32) (454.33) (362.50) (241.68) (4,525.99) (1,058.51) 05/16/2012 H NY City 611099 I N Jersev J NJWC 0.00 0.00 0.00 0.00 (1,374.07) 0.00 (1,134.99) 0.00 [756.66) (9.87) 0.00 0.00 0.00 0.00 (3,265.72) (9.87) G NY State 295 L K NYDBL Net M Proof GURFEIN 3/31/02 6/30/02 8/31102 0.00 31,333.32 24,999.99 16,666.66 72,999.97 (13,284.00) (21,948.38) (17,344.50) (11,563.00) 0.00 0.00 0.00 0.00 (50,855.88) 0.00 LASALLA 3/31102 6/30/02 8/31/02 3,742.50 6,510.00 2,145.00 (446.00) (746.00) (264.00) (232.04) (403.62) (132.99) (54.27) (94.39) (31.10) (117.72) (182.53) (75.01) (68.54) (114.28) (48.20) 0.00 0.00 0.00 0.00 0.00 0.00 (5.20) (10.40) (2.60) (2,818.73) (4,958.78) (1,591.10) 0.00 0.00 0.00 12,397.50 (1,456.00) (768.65) (179.76) (375.26) (231.02) 0.00 0.00 (18.20) (9,368.61) 0.00 3,520.00 0.00 0.00 (285.00) 0.00 0.00 (218.24) 0.00 0.00 (51.04) 0.00 0.00 (165.37) 0.00 0.00 (90.55) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2.60) 0.00 0.00 (2,707.20) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3/31/02 0.00 0.00 6/30/02 16,666.66 (3,818.00) 8/31/02 (35,693.92) 105,668.06 (27,769.00) 0.00 0.00 0.00 0.00 (1,033.33) (241.67) (987.12) (559.25) (4,230.47) (1,532.18) (7,314.34) (3,846.26) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5.20) (10.40) 0.00 (10,022.09) (25,271.49) 0.00 0.00 0.00 (35,693.92) 122,334.72 (31,587.00) (5,263.80) (1,773.85) (8,301.46) (4,405.51) 0.00 0.00 (15.60) (35,293.58) 0.00 0.00 WINE 3/31/02 6/30/02 8/31102 0.00 3,520.00 0.00 0.00 0.00 0.00 KARRON ALBIN 3/31/02 6/30/02 8/31/02 35 36 37 38 WYNTER 39 3/31/02 (750.00) 0.00 2,310.00 2,640.00 0.00 (289.00) (359.00) 0.00 (143.22) (163.68) 0.00 (33.50) (38.28) 0.00 (85.34) (107.94) 0.00 (54.30) (66.79) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2.60) (2.60) 0.00 (1,702.04) (1,151.71) 0.00 0.00 0.00 (750.00) 4,950.00 (648.00) (306.90) (71.78) (193.28) (121.09) 0.00 0.00 (5.20) (2,853.75) 0.00 0.00 0.00 0.00 0.00. 0.00 0.00 0.00 0.00 0.00 0.00 CASI PAYROLL.xls 0831 02 and 09 30 02 7/11/201011 :43 PM KA-2839 KA-2839 0.00 ' 0 ~~ &.I ../ . 1of4 KA-2839 Filed 08/23/10 Page 29 of 43 34 B L&E Page: 126 KA-2839 Case 1:08-cv-10223-NRB Document 32-17 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Document: 95 Case: 11-1924 A 0 Document: 95 Page: 127 KA-2840 611099 295 , 41JOZ, IIJC- ,joIIOZ-~j r G NY State H NY City (65.67) (108.40) (42.34) (67.05) 0.00 0.00 (174.07) (109.39) 0.00 N Jersey J NJWC K • L M Proof NYOBL Net 0.00 0.00 (2.60) (2.60) (1,586.03) (2,028.11 ) 0.00 0.00 - .0.00 (5.20) (3,614.14) 0.00 (283.09) (159.09) (1,374.07) (1,320.66) (770.17) (1,134.99) (7,605.69) (4,028.30) (756.66) (9.87) 0.00 0.00 (7.80) (20.80) (18.20) (27,474.31 ) (35,613.44) (41,605.41) 0.00 0.00 0.00 (9,209.44) (4,957.56) (3,265.72) (9.87) (46.80) (104,693.16) 0.00 (9,209.44) (4,957.56) (3,265.72) 0.00 0.00 0.00 (9.87) 0.00 (46.80) (104,693.16) 0.00 0.00 0.00 0.00 Medicare 212.67 363.52 51.04 120.83 47.95 24.25 820.26 212.67 363.52 51.04 120.83 47.95 24.25 820.26 (559.64) (559.64) Liability 6,335.00 2,392.95 2,392.95 559.64 559.64 9,676.00 3,258.51 3,258.51 762.08 762.08 31.779.00 5,729.72 5,729.72 1,882.82 1,882.82 12.240.18 17,717.18 47,004.08 - 521.24 394.24 (8.70) 47.95 24.25 CASI PAYROLL.xls 083102 and 09 30 02 7/111201011 :43 PM KA-2840 KA-2840 (8.70) 47.95 24.25 521.24 KA-2840 Filed 08/23/10 Page 30 of 43 Medicare Case 1:08-cv-10223-NRB Document 32-17 B E F C 1 L&E Gross FWT FICA Medicare 2 40 6/30102 2.070.00 (215.00) (:128.34) (30.02) 41 8/31/02 0.00 2,730.00 (315.00) (169.26) (39.58) 42 43 4,600.00 (530.00) (297.60) (69.60) 44 45 TOTAL 46 3/31/02 38,595.82 (6,335.00) 2,392.95) (559.64) 47 6/30102 52,556.65 (9,676.00) 3,258.51) (762.08) 48 8/31/02 (36,443.92) 129,849.72 (31,779.00) 5,729.72) (1,882.82) 49 50 (36,443.92) 221,002.19 (47,790.00) (11,381.18) (3,204.54) 51 52 TOTAL (36,443.92) 221,002.19 (47,790.00) (11,381.18) (3,204.54) 53 0.00 0.00 0.00 0.00 0.00 54 55 Total FWT FICA FICA 56 1116/02 57 10043 4,776.00 2,532.00 909.33 909.33 211/02 58 10053 8,156.72 4,321.00 1,554.34 1.554.34 59 3/1/02 10087 823.56 285.00 218.24 218.24 60 3/1102 10045 2,811.00 1,536.00 516.67 516.67 61 412102 10089 887.04 381.00 205.07 205.07 62 4/30/02· 10150 448.90 193.00 103.70 103.70 63 Payments 17,903.22 9,248.00 3,507.35 3,507.35 64 65 liability (12,240.18) (6,335.00) (2,392.95) (2,392.95) 66 67 Overpaid 5,663.04 2,913.00 2.228.80 66 'From 12/311 69 3/31/02 Quickbooks 2,339.00 1,685.66 70 1/10102 Prior Quarter (37.20) (37.20) 0.00 71 412102 205.07 381.00 205.07 72 4/30102 193.00 103.70 103.70 73 74 75 2,228.80 3/31/02 5,663.04 2,913.00 76 05/16/2012 Case: 11-1924 - A Page: 128 KA-2841 05/16/2012 I#J~ 8 C Gross L&E -f---- 5,663.04 91.80 5,754.84 3/31/02 f Overpaid O/P 3/31/02 ; E D FWT' FICA I 2,913.00 i 1,114.40 0.00 I 37.20 2,913.00 1,151.60 F Medicare G NY State H NY City 1,114.40 37.20 1,151.60 - 260.62 8.70 269.32 260.62 8.70 269.32 611099 295 '/U'/" - Rj~J~ I N Jersey J NJWC K NYDBL L Net M Proof - I Total: 5/3/02 6/4/02 6/4/02 Medicare 19.58 601.45 19.58 601.45 621.03 621.03 20,850.70 11,456.00 : 3,807.00 3,807.00 (17,717.18) (9,676.00) , (3,258.51) (3,258.51) 890.35 (762.08) 890.35 (762.08) 128.27 128.27 2,509.88 : is:.'o :_w -- 593.30 '210.16 3,427.21 - --: ': - 593.30 1,210.16 5,937.09 :t.9':" -~ 1,803.46 1,931.73 351.56 9,600.90 5,143.40 15,095.86 Current FWT FICA FICA 145.00 8,398.00 83.70 0.00 2,571.70 8,543.00 _ 2,655.40 I O/p Plus Jur 6/30/02 Liability 6/30/02 Qtr --. - ,,_. --- 3,133.52 I 1,780.00 548.49 548.49 i I ._--- --- ....I iOlao 7/12102 8/9/0::- - .. - ,. ~-~ - ~O,029.74 15,788.98 9,582.62 20,755.00 45,818.72 ~~,952.24 30,337.62 32,117.62 " 8/31/02: L,a~;;·~, , (47,004.08) (31,779.00\ ---- 6,485.58 . 6.48~ ':'~' • 803.46 1.931.73 -- --t (5,729.72) (5. 7?~_ !?): (1,882.82) (1,882.82) : 8/31/02 Period--- 1,948.16 338.62 755.86 1,687.54 2,246.76 8,555.46 18,899.62 838.00 1,177.00 5,162.00 17,104.00 424.77 352.98 1,075.97 0.00 31,389.38 13,077.92 - - 24,881.00 6,320.74 1,853.72 3,378.59 ~ 48.91 48.91 424.77 352.98 1,075.97 0.00 181.90 320.76 897.81 181.90 320.76 897.81 1,853.72 3,378.59 1,400.47 0.00 1,400.47 0.00 755.86 ! : 9111/02 9/19/02 9/30/02 9/30/02 10448 10466 10488 10490 Current Adjus! -- - .- CASI PAYROLL.xls 083102 and 09 30 02 7/11/201011 :43 PM KA-2841 KA-2841 KA-2841 Filed 08/23/10 Page 31 of 43 Medicare 83.70 0.00 2,571.70 2,655.40 10185 10232 12334 Case 1:08-cv-10223-NRB Document 32-17 1 2 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 Document: 95 Case: 11-1924 A B L&E FWT 44,467.30 Curr & Adj Curr Adj OIF 31,201.74 46,415.46 NetCr 9/30/02 Month 5,232.31 F Medicare G NY State 5,232.31 1,400.47 05/16/2012 H NY City 611099 I N Jersey J NJWC 295 K NYOBL L Net 1,400.47 I 5,988.17 1,449.38 1,449.38 (1,853.72) (1,853.72) (502.66) (502.66) (48.91) (48.91) (897.81) (897.81) 5,988.17 M Proof - ! (29,593.76) (24,881.00) (338.62) (338.62) (6,418.56) (6,320.74) (7,677.84) (591.06) (1,795.62) i i 31,540.36 ' I Liability CrAdj Adj Adj Adj Adj E FICA 0 C Gross Page: 129 KA-2842 i (3,838.92) i (3,838.92) (295.53)! (295.53) (46,415.46)1 (31,540.36), (5,988.17) (5,988.17) (1,449.38) (1,449.38) 0.00 0.00 0.00 0.00 0.00 0.00 CASI PAYROLL.xls 08 31 02 and 09 30 02 7/11/201011 :43 PM KA-2842 KA-2842 MAr13A-<:..S~40f4 KA-2842 Filed 08/23/10 Page 32 of 43 lfoF If Case 1:08-cv-10223-NRB Document 32-17 1 2 4 -U 115 116 117 118 119 120 121 122 123 124 125 126 127 Document: 95 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-17 130 KA-2843 Filed 05/16/2012 08/23/10 Page 611099 33 of 295 43 11:06 PM CASI ENTITIES 07125110 Vendor Balance Summary As of September 30, 2002 Sep30, 02 Advanced Technology Silicon City Silicon Graphics TOTAL 60,000.00 16,532.55 40,726.15 ---- 117,258.70 SJ ~ tA.Jtf.'1 ~ctO""1S L 'Jct1Ir8 ' '1.~O.02 KA-2843 KA-2843 Page 1 KA-2843 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-17 131 KA-2844 Filed 05/16/2012 08/23/10 Page 611099 34 of 295 43 11:09 PM CASI ENTITIES 07/25110 Vendor Balance Detail V\ ~ As of September 30, 2002 Type Advanced Technology General Journal Check Check Check Check Check Date 1213112001 1/1012002 3/1212002 411012002 511012002 61312002 Num ADV ... cd 110 cd305 cd 405 cd 505 3190 Account 2000 2000 2000 2000 2000 2000 . Accounts Pa... . Accounts Pa... . Accounts Pa... . Accounts Pa... . Accounts Pa... . Accounts Pa... Total Advanced Technology American Media Systems Inc 5/3112002 Bill Bill 513112002 Bill 513112002 Check 6/312002 Check 61312002 Check 61312002 10221 10222 10223 10221 10222 10223 2000 . Accounts Pa... 2000 . Accounts Pa... 2000 . Accounts Pa... 2000 . Accounts Pa... 2000 . Accounts Pa... 2000 . Accounts Pa... 513112002 6/3/2002 2000 . Accounts Pa... 2000 . Accounts Pa... Total Cable Fedex Bill Check 5/3112002 61312002 10225 10225 2000 . Accounts Pa... 2000 . Accounts Pa... General Computer and Service Bill 5/3112002 Check 613/2002 10224 10224 2000 . Accounts Pa... 2000 . Accounts Pa... Total General Computer and Service 5/3112002 5/31/2002 5/3112002 6/312002 61312002 10220 10226 persc... 10220 10226 2000 2000 2000 2000 2000 . Accounts Pa... . Accounts Pa... . Accounts Pa... . Accounts Pa... . Accounts Pa... Total Silicon City Silicon Graphics Bill Bill USE... 3010... Verizon Bill Check 10228 10228 2000 . Accounts Pa... 2000 . Accounts Pa... Total Verizon TOTAL 0.00 244.15 675.77 1.093.35 849.20 417.58 0.00 0.00 107.12 0.00 107.12 0.00 107.12 0.00 69.87 0.00 69.87 0.00 69.87 0.00 2,000.00 0.00 2,000.00 0.00 0.00 2,000.00 2,583.05 5,000.00 16,532.55 2,583.05 5,000.00 0.00 2,583.05 7,583.05 24,115.60 21,532.55 16,532.55 24,115.60 16,532.55 10,000.00 30,726.15 0.00 10,000.00 40,726.15 40,726.15 40,726.15 37.33 0.00 37.33 0.00 37.33 37.33 0.00 16,890.72 134,149.42 117,258.70 0.00 5/31/2002 6/3/2002 60,000.00 1,093.35 2,000.00 2000' Accounts Pa... 2000 . Accounts Pa... Total Silicon Graphics OO.~OO! 69.87 7,583.05 1011012001 11912002 66,000.00 107.12 2,000.00 37.33 , KA-2844 KA-2844 ~ 65.000.00~ 244.15 431.62 417.58 69.87 '" 0.00 66,000.00 63,000.00 62,000.00 61,000.00 244.15 431.62 417.58 107.12 Total Fedex Silicon City Bill Bill Bill Check Check 66,000.00 1,000.00 2,000.00 1,000.00 1,000.00 1,000.00 1,093.35 10227 10227 .....'" Credit 6,000.00 Total American Media Systems Inc Cable Bill Check Debit KA-2844 Case: 11-1924 Document: 95 11:09 PM AJE ~ .... \It ~ NN CO FUNDING 0.00 94.10 0.00 0.00 0.00 0.00 0.00 207.51 0.00 0.00 0.00 800,000.00 3,000.00 0.00 0.00 1,371.72 25,735.95 30,000.00 0.00 0.00 17,795.00 RENT TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 207.51 1,465.82 25,735.95 30,000.00 800,000.00 3,000.00 17,795.00 94.10 803,207.51 74,902.67 0.00 878,204.28 0.00 0.00 94.10 803,207.51 74,902.67 0.00 878,204.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 275.49 1,552.50 25.00 68.00 182.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 316.00 956.50 280.00 0.00 0.00 18.40 48.66 193.48 1,000.00 0.00 0.00 25.00 68.00 182.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,552.50 0.00 0.00 0.00 316.00 956.50 280.00 0.00 0.00 0.00 1,000.00 275.49 18.40 48.66 193.48 Total 5123· AE-Books 0.00 0.00 0.00 260.54 0.00 0.00 260.54 5138' AE-Duea and Subscriptions 5139 • AE-Finance Charge 5140 ' AE·Hardware 5141 • AE-30.FX Cool 5143' AE-ADOBE.Com 5145· AE·BlkBox 5157· AE-Datavlslon 5158· AE·Olglial River 5181 • AE-Electrlcal Supply 5185 ' AE-GL Video 5168, AE-IBM Direct 5169, AE.J&R Sound 5171 ' AE-Lumberland 5173 ' AE-Projector People 5174· AE-Racklt Technology 5176· AE-8ub Zero Technology 5178, AE·Wacom Technology 5180, AE.Winzlp 5140 ' AE-Hardware • Other 0.00 0.00 0.00 0.00 0.00 0.00 1,026.48 4.37 0.00 0.00 0.00 0.00 1,026.48 4.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 86.30 767.39 1,014.43 4,316.84 180.82 571.70 335.00 1,111.73 243.53 9.90 199.00 1,366.00 89.35 171.29 29.00 310.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 86.30 767.39 1,014.43 4,316.84 180.82 571.70 335.00 1,111.73 243.53 9.90 19900 1,366.00 89.35 171.29 29.00 310.57 Total 5140' AE·Hardware 0.00 0.00 0.00 10,802.85 0.00 0.00 10,80285 5189, AE·Hotel 5190· AE-Instellatlon 5192 ' AE-Homefront Hardwar. 5193· AE.J.nsen Tools 5190, AE-Inst.llation • Oth.r 0.00 0.00 0.00 2,282.80 000 0.00 2,282.80 KA-2845 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 0.00 I oF~ Jv eLMsKA-2845 2,672.03 1,161.01 111.87 , 0.00 0.00 000 0.00 0.00 0.00 2,672.03 1,161.01 111.87 P.g.1 ltk"BAc KA-2845 51'" Filed 08/23/10 Page 35 of 43 ~ NISTATP 0.00 0.00 0.00 0.00 Total 5007 • AE·Auto N LLC N 0.00 0.00 Totel 5002 • AE·Airfare :t- 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Totel 5000 • AE-Accountlng 5123 ' AE·Books 5125· AE-Bames & Noble 5126 • AE-Borders Books 5128· AE-IEEE Books 295 Case 1:08-cv-10223-NRB Document 32-17 Total Income 5007 ' AE-Auto 5009 • AE-Central Parking 5010 • AE·Edlson Pert<lng 5011 • AE-Gas INC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 4000 ' Income 5002 ' AE-Alrfare 5004 • AE-American W.st 5005 • AE-Exp.dla IlOO6 • AE.Jetblu. 611099 October 2001 through September 2002 Accrual Basis Expens. 5000 ' AE-Accounting 5001 • AE.JiII F.ldman CPA 05/16/2012 Profit & Loss by Class 07125110 Ordinary IncomelExp.ns. Income 4000 ' Income 4010· Relmbu....d Exp.ns.lncom. 4013, Co-Funding via Out of Pocket 4014, Co·Fundlng via Mastercard 4015 • In-Kind Equipment Contribution 4020 • NIST ATP Income 4712· FROM DBKTO NIST AlC 1010 4912· OBK For NIST ATP Page: 132 KA-2845 CASI ENTITIES Case: 11-1924 Document: 95 N LLC N 0.00 0.00 0.00 0.00 0.00 0.00 NISTATP 0.00 0.00 0.00 NN CO FUNDING 3,944.91 331.25 0.00 RENT 0.00 0.00 0.00 TOTAL 0.00 0.00 0.00 3,944.91 331.25 0.00 Tol8I 5200 . AE·lntemet 0.00 0.00 0.00 331.25 0.00 0.00 331.25 5210 . AE·Meals 5220· AE.omce 5222 . AE.coffee Disbibuting 5225 . AE.()fflce Depot 5227 . AE.()fflce Mal 5225 . AE·Radio Shack 5231 ' AEoSl8ples 5220 . AE.()ffjce • Other 0.00 0.00 0.00 1,433.23 0.00 0.00 1,433.23 0.00 0.00 0.00 0.00 0.00 0.00 Total 5220 . AE.()fflce 5260 . AE·Phone 5265 . AE·Sprint 5256· AE·Telephone 5260 . AE·Phone • Other 0.00 0.00 0.00 0.00 0.00 165.25 0.00 0.00 0.00 0.00 TOIlII 5260 . AE-Phone 5270 . AE.Postage 527& . AE·USPS 0.00 0.00 0.00 0.00 0.00 0.00 165.25 0.00 0.00 0.00 0.00 000 407.93 2.939.06 28.20 185.60 1,029.35 201.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.791.39 -310.00 234.30 127.00 0.00 0.00 0.00 0.00 0.00 51.30 000 0.00 0.00 0.00 0.00 0.00 0.00 279.43 407.93 2,939.06 28.20 185.60 1.029.35 366.50 0.00 0.00 0.00 0.00 0.00 0.00 4.956.64 -310.00 234.30 127.00 0.00 0.00 51.30 279.43 TOIlII 5270 . AE-Postage 0.00 0.00 0.00 279.43 0.00 0.00 279.43 5280 • AE-Repalrs 5290 . AE-5emlnar 5292 . AEoSlAM Meth Society 0.00 0.00 0.00 46.16 0.00 0.00 46.16 0.00 TOIlII 5290 . AE-8emlnar 5299 . AE·Software 5300 . AE·Buy Up Time 5303 . AE-Eaceelerstion 5306 . AE-Geltnfo.Com 5307 . AE·lrls Inc. 5308 . AE"'ese Software 5310 . AE-MeAfee 5312· AE.Quickbooks 5314 . AE·Regsoft 5316 . AE·Rollo 5317 . AE-Runtlme 5319· AE.Tehalchemy 5320 . AE·V!sloneer 5321 . AE·WNT.Reg.Net 5299 . AEoSoftwere • Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Totsl 5299 . AEoSoftware 5350· AE·Tech 5351 . AE·Tlme Motion Tools 5352 . Microsoft KA-2846 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,O~ -.y ~KA-2846 0.00 4.00 90.00 50.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 349.55 139.95 247.30 0.00 0.00 0.00 0.00 3,294.54 104.55 245.00 0.00 0.00 50000 799.49 36.00 15.63 68.94 19.00 7269 1,227.90 97.89 105.90 15900 34.95 44.94 57.90 554.31 0.00 0.00 387.25 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 139.95 247.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 349.55 0.00 0.00 0.00 3,294.54 104.55 245.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.00 799.49 36.00 15.63 68.94 19.00 72.69 1.227.90 97.89 105.90 159.00 34.95 44.94 57.90 554.31 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.00 0.00 0.00 0.00 Total 5350 . AE·Tools 5369· AE·Travel 5371 . AE-Luggege Certs 5372 . AE-Melroeard 5373· AE·Tali end Limousine 0.00 0.00 0.00 Total 5350 . AE·Teeh 5360 . AE·Tools 5361 . AE·Micro Mark 5362· AE·Teera Tools 0.00 0.00 387.25 4.00 90.00 50.00 KA-2846Si-' uA ~ Filed 08/23/10 Page 36 of 43 ... "..l INC Case 1:08-cv-10223-NRB Document 32-17 Totsl 51to· AE-Installation 5200 . AE-Intemet 5203 ' AE-Elpaclla 5200 . AE-Inlemel • Other it 295 October 2001 through September 2002 AJE C) 611099 Profit & Loss by Class Accrual Basis :JI' 05/16/2012 CASI ENTITIES 11:09 PM 07/25/10 :s: Page: 133 KA-2846 Case: 11-1924 Document: 95 Page: 134 05/16/2012 KA-2847 11:01 PM CASI ENTITIES 07125110 Profit & Loss by Class INC AJE 0.00 Total 5359 • AE·Travel 6000 ' Accounting 8003 . Jill Faldman CPA 6004 • Joan Hayes CPA 1005 . Ken Jackson 0.00 0.00 0.00 0.00 eooo . Accounting 6010· Auto 8011 • Auto Rental 8012· Exxon 8013· Gas 8014· Mobil 8015· Parking 8018 . Sunoco 8017· Toll. 0.00 2,000.00 NN CO FUNDING 1,589.00 0.00 0.00 0.00 295.57 0.00 0.00 63.91 100.00 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 000 1,733.00 3,000.00 2,090.00 3,260.00 0.00 TOTAL 1,589.00 0.00 0.00 0.00 500.00 0.00 0.00 6,370.00 1,552.65 49.30 56.64 0.00 993.50 43.40 507.15 0.00 0.00 0.00 0.00 2.00 0.00 0.00 RENT 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,500.00 2,090.00 3.260.00 0.00 500.00 1,733.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,870.00 1,646.22 49.30 56.64 63.91 1.095.50 43.40 507.15 Total 8010 • Auto 0.00 459.48 2.00 3,202.64 0.00 0.00 3,664.12 0.00 0.00 45.54 0.00 0.00 0.00 0.00 464.80 0.00 0.00 0.00 0.00 45.54 46480 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 139.61 87.60 135.99 0.00 0.00 369.32 522.22 1,299.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 122.33 798.06 410.75 524.01 344.00 486.60 854.55 836.12 229.43 272.93 4,000.00 0.00 000 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,878.76 0.00 2.553.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 58996 1,995.00 29.00 70.27 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 261.94 885.66 546.74 524.01 344.00 855.92 1,376.77 2,135.35 229.43 272.93 4,000.00 0.00 0.00 0.00 0.00 0.00 0.00 11,432.75 589.96 1,995.00 29.00 70.27 1,000.00 Total 6040 • Computer Installation 0.00 0.00 0.00 3.664.23 0.00 0.00 3,664.23 8050 . Conference 0.00 0.00 0.00 0.00 970.00 10,469.00 70.00 50.00 0.00 0.00 0.00 0.00 600.00 0.00 0.00 141.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,570.00 10,489.00 70.00 191.06 8051 . Depreciation 8052 . Domain Name 8053 . Dun and Subscriptions 6080 . Employee Benefits 8061 • Arlsta 8062 . Chlldcare Services· Rosalie Me 8083· Drugs 6064 . Gym Membership 8085 • Horizon 6088 • Medical Ralmbursad 6087 • Oxford Haalth 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 477.92 0.00 0.00 774.00 1,996.96 3,104.35 1,835.00 3,236.86 1,143.46 886.54 19,245.60 11,209.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,295.00 0.00 3.104.35 1,835.00 3,714.80 1,143.46 868.54 37,314.60 13,206.70 Total 8080 • Employee Beneflta 0.00 3,248.88 0.00 40,663.57 17,295.00 0.00 61,207.45 8090 . Equipment Repairs 6091 • Finance Charga 6092 . Honorarium 8093 • Inauranca 8100· Legal 6102 . Frederica Miller ESQ 0.00 0.00 0.00 0.00 317.17 8.75 472.25 0.00 0.00 0.00 0.00 0.00 107.17 0.00 569.80 925.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 424.34 8.75 1,042.05 925.37 KA-2847 10,000.00 0.00 0.00 6,000.00 KA-2847 3~S' '81 eLKs 000 0.00 16,000.00 KA-2847 "'{I HA~ Filed 08/23/10 Page 37 of 43 Total 8020 • Communications • 0.00 2,000.00 0.00 0.00 0.00 NISTATP 0.00 8018 • Bank Charges 8019· Books 6020 • Communications 8021' ATT 8022· Cable 8025· MCI 8026· RCN 8027· Reimbursed Telephone 8028 . Skylel 8030' Thom 8032 . Verizon 8034 . Volcestreem Wirele.. 8035 • Vz Wirel... 8036 . Webworqs 6040 • Computer Installation 6041 . Columbia 8043 • Flglia & Sons 8044 . Homefront Hardware 8045· Kips Bay Hardware 8048 • Metro Solar ~ N LLC N 0.00 Case 1:08-cv-10223-NRB Document 32-17 5374' AE·Train :%: 295 October 2001 through September 2002 Accrual Bas's Total 611099 Case: 11-1924 Document: 95 Page: 135 KA-2848 05/16/2012 11:09 PM CASI ENTITIES 07/25110 Profit & Loss by Class AJE 0.00 10,000.00 0.00 0.00 0.00 0.00 TOTAL 0.00 0.00 9,404.13 11,800.00 11,204.13 0.00 6,000.00 0.00 0.00 37,204.13 0.00 0.00 0.00 20.28 0.00 0.00 0.00 0.00 0.00 147.01 0.00 433.27 0.00 0.00 0.00 0.00 0.00 0.00 167.29 0.00 433.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 68,000.00 3,319.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 1,000.00 1,300.00 38,898.99 33,930.00 100.00 2,000.00 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 69,000.00 4,619.00 38,898.99 33,930.00 100.00 2,000.00 Tot.18150' Out.id. S.rvlc. 0.00 71,319.00 0.00 78,228.99 0.00 0.00 149,547.99 0.00 0.00 0.00 189.35 0.00 0.00 329.75 641.10 0.00 0.00 0.00 0.00 329.75 830.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 0.00 0.00 0.00 173.10 75.00 0.00 33,000.00 16,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331,789.92 215.00 1,180.09 2,850.00 845.83 97,997.14 1,429.00 8,019.57 295.00 93,064.55 45,265.35 6,643.25 210.00 0.00 2,128.51 0.00 0.00 0.00 2,000.00 4,950.00 5,200.00 100,000.95 184,252.72 19,800.00 1,312.50 3,405.00 3,520.00 9,348.75 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 248.10 0.00 2,000.00 0.00 0.00 0.00 33,000.00 18,000.00 49,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,000.00 0.00 0.00 Tot.1 6330 . Rese.rch .nd Dev.lopment 0.00 1,000.00 0.00 260,143.29 30,000.00 0.00 000 320.47 0.00 195.77 0.00 0.00 KA-2848 0.00 0.00 0.00 0.00 0.00 000 19,488.28 5,132.19 617.11 &lO~S KA-2848 ~ CUSS 0.00 0.00 0.00 0.00 0.00 0.00 331,789.92 215.00 1,180.09 2,850.00 845.83 97,997.14 1,429.00 8,019.57 295.00 94,064.55 45,265.35 6,643.25 210.00 30,000.00 2,128.51 000 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8349 • St.tionery 6350 ' P.yroll T.... 6351· FICA 6352 ' M.dic... 6353· FUTA -1,229.23 -330.24 0.00 51,000.00 4,950.00 5,200.00 100,000.95 184,252.72 19,800.00 1,312.50 3,405.00 3,520.00 9,348.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 248.10 291,143.29 516.24 18,259.05 4,801.95 617.11 5' 1 -t KA-2848 H.+~ P 9 4 • • Filed 08/23/10 Page 38 of 43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 173.10 75.00 0.00 0.00 000 Tot.16300· P.yroll Expen_ 6330 • R••••rch .nd Dev.lopment 6331 • American Advanc.d Power 6332· Amerlcan Media Sy.tems 6334, E MAG 6335 •froz.ncpu,com 6337 ' Gen.ra' Comput.r 6338 ' P.clfic D.t. Storege 8339, Rieoh 8341 • SGI Develop.rs 6342 • Silicon City 6343· Silicon Gr.phlcs 6344 • VI.lon Sh.pe 6345 • YC Cable 6346 • In Kind Computer Equipment 6330 • R••••rch .nd D.velopment • Other 0.00 0.00 0.00 Total 6169 ' Rent 8300 • P.yroll Expenle. 6301 ' SCott Albin amp 8304 • J.mes L, Cox emp 6305· EII.h. Gulf.1n 6306 • 0.8. Karron 6307 . Ch.rl•• L. S.II. 6308 ' R.gn.r M. P.ralla 6310 ' M.tthew Rothman 6311 ' Robart G, Wine 6314· Nichol.. A. Wynt.r ~ 000 0.00 RENT 20,000.00 Tot.1 6178 , Rep.lrs ~ 9,404.13 1,800.00 NN CO FUNDING NISTATP 8170· P.yp.' P.yment. 8175· Po.leg. & D.llvery 8178 • R.p.lrs 8180 ' Gener.1 8178 ' Rep.lrs • Oth.r 618" Rent 61'1 • Rentfor 2001 6192 • R.nt for 2002 9 N LLC N INC Case 1:08-cv-10223-NRB Document 32-17 Total 6100 ' Legal 6120' MllCeileneoul 6122' NG Cheek 6130· Office 6150· Ouliide Service 6151· Abe KalTon 6162· Advanced T.chnology Group 61&5 • 0, Ferrand 6157 • Georg. Wolb.rg PhD 6158 ' J.rMS Cox oil 6161 ' Redlo Logic 8182· SCott Albin 295 October 2001 through September 2002 Accrua' Balli 6109 ' Pennie & Edmondl 6109 ' Solomon & Bemlteln 611099 Case: 11-1924 Document: 95 11:09 PM Page: 136 KA-2849 CASI ENTITIES 05/16/2012 611099 295 Profit & Loss by Class 07/25110 October 2001 through September 2002 Accrual Basis AJE Total 6350 • Payroll Taxes 6360· Taxes 6361 • NY Corporation Tax INC 0.00 0,00 0.00 0.00 -1,559.47 0.00 Total 6360 • Taxes 6370 • Travel 6371 • Airfare 6372· Hotel 6373· Meals 6374· Mise Travel 6375· Taxi 6376· Train 6377 • Transit Check 6370 • Travel - Other N LLC N 0.00 0.00 0.00 0.00 0.00 0.00 800.00 0,00 0.00 0.00 000 28,638.34 0.00 800.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 loiN CO FUNDING 1,942,25 404.70 1,024.80 29.01 000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 NISTATP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 29.80 0.00 62.50 0.00 0.00 0.00 TOTAL 1,942,25 404.70 1,024.80 29.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 180.21 2,923.31 224.93 627.25 14.75 599.60 431.40 RENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 0.00 27,078.87 800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 800.00 100.00 160.21 2,952.91 224.93 789.75 14.75 599.60 431.40 Total 8370 • Travel 0.00 100.00 92.10 5,081.45 0.00 0.00 5,273.55 6379 • Tuition Reimbursement 6380 • Utilities 0.00 0.00 0.00 7,639.04 0.00 0.00 1,330.35 1,568.00 0.00 0.00 0.00 0.00 1,330.35 9,207.04 Total Expense 18,440.53 113,442.56 94.10 818,729.80 47,795.00 49,000.00 1,047,501.99 Net Ordinary Income -18,440.53 -113,442.56 0.00 -15,522.29 27,107.67 -49,000.00 -169,297.71 Other IncomelExpense Other Expenae 6500 • Payroll Clearing Account 6504 • Debits Net Payroll Clearing Ace 6516 • Credits Net Payroll Clearing Ac 0.00 0.00 Total 6500 • Payroll Clearing Account Total 7000 • Bank Transfer Total Other Expense . . . - Net Other Income . . . . .etlncome 0.00 0.00 0.00 0.00 0.00 000 000 128,118.29 -137,377.91 0.00 0.00 9,259.62 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 20,600.00 -94,376.00 0.00 000 60,000.00 0.00 -13,776.00 -9,259.62 -20,600.00 0.00 0.00 94,376.00 -60,000.00 0.00 0.00 0.00 0.00 13,776.00 0.00 0,00 0.00 000 000 0.00 0.00 000 0.00 137,377.91 -137,377.91 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 -20,600.00 20,600.00 -94,376.00 94,376.00 -60,000.00 80,000.00 0.00 000 0.00 0.00 -4,516.38 0.00 4,516.38 0.00 0.00 0.00 4,516.38 0.00 -4,516.38 0.00 0.00 0.00 ·18,440.53 .108,926.18 0.00 .20,038.67 27,107.87 -49,000.00 .169,297.71 ~ ~ ~ U\ t: KA-2849 KA-2849 KA-2849 Filed 08/23/10 Page 39 of 43 7000 • Bank Transfer 7001 • CASI Co·funding Rec'd by NIST 7002· CASI Co·Fundlng to NIST ATP 7005 • From 8735 to INC IN 7006 • From 8735 TO iNC OUT 7009 • FROM INC TO 8735 IN 7010 • FROM INC TO 8735 OUT 9,259.62 0.00 Case 1:08-cv-10223-NRB Document 32-17 6354· NYSUI 6356 • NJ Disability 6357· NJ UI 6359 • Penalties and Late Fees Case: 11-1924 Document: 95 Page: 137 KA-2850 October 2001 through September 2002 Ordinary Income/Expense Income 4000 . Income 4010· Reimbursed Expense Income 4013 . Co-Funding via Out of Pocket 4014 . Co-Fundlng via Mastercard 4015· In-Kind Equipment Contribution 4020· NIST ATP Income 4712· FROM DBKTO NIST AlC 1010 4912· DBK For NIST ATP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 4000 . Income Total Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 94.10 0.00 0.00 0.00 0.00 0.00 207.51 0.00 0.00 0.00 800.000.00 3.000.00 0.00 94.10 803,207.51 0.00 0.00 94.10 803,207.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 316.00 956.50 280.00 0.00 275.49 0.00 0.00 18.40 48.66 193.48 0.00 0.00 0.00 0.00 0.00 0.00 1,552.50 25.00 68.00 182.49 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 Total 5123 • AE-Books 0.00 0.00 0.00 260.54 5138 . AE-Dues and Subscriptions 5139· AE-Finance Charge 5140 . AE·Hardware 5141 . AE-3D.FX Cool 5143 . AE-ADOBE.Com 5145 . AE-BlkBox 5157 . AE·Datavlslon 5158 . AE·Digltal River 5161 . AE·Electrlcal Supply 5165· AE-GL Video 0.00 0.00 0.00 0.00 0.00 0.00 1,026.48 4.37 KA-2850 0.00 0.00 ~oo ~oo ~oo ~oo 0.00 0.00 0.00 0.00 OM ~oo 0.00 0.00 IJ1 aM'SKA-2850 I t1J'fIo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Filed 08/23/10 Page 40 of 43 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 Total 5007 . AE-Auto NISTATP 0.00 0.00 Total 5002 . AE-Airfare N LLC N 0.00 0.00 Total 5000 . AE-Accounting 5123· AE-Books 5125· AE-Barnes & Noble 5126 . AE-Borders Books 5128 . AE-IEEE Books INC Case 1:08-cv-10223-NRB Document 32-17 AJE 5007 . AE-Auto 5009 . AE-Central Parking 5010' AE-Edison Parking 5011 . AE-Gas 295 Profit & Loss by Class 07125110 Accrual Basis 5002 . AE-Airfare 5004 . AE-American West 5005 . AE-Expedia 5006 . AE.Jetblue 611099 CASI ENTITIES 11:10 PM Expense 5000 . AE-Accountlng 5001 . AE.JIII Feldman CPA 05/16/2012 86.30 767.39 1,014.43 4,316.84 180.82 571.70 HA'bk~1 KA-2850 Page 1 Case: 11-1924 Document: 95 Page: 138 KA-2851 05/16/2012 611099 295 CASI ENTITIES 11:10 PM 07125110 Accrual Basis Profit & Loss by Class October 2001 through September 2002 5168· AE·IBM Direct 5169· AE.J&R Sound 5171· AE-Lumberland 5173· AE-Projector People 5174' AE·Rackit Technology 5176 . AE-8ub Zero Technology 5178· AE-Wacom Technology 51 SO . AE·Winzip 5140 . AE·Hardware • Other INC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 NISTATP N LLC N 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,111.73 243.53 9.90 199.00 1,366.00 89.35 171.29 29.00 310.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 5140 . AE·Hardware 0.00 0.00 0.00 10,802.85 5189· AE-Hotel 5190 . AE-Installation 5192 . AE-Homefront Hardware 5193· AE.Jensen Tools 5190· AE-Installation • Other 0.00 0.00 0.00 2,282.80 0.00 0.00 0.00 Total 5190 . AE-Installation 5200 . AE-Intemet 5203 . AE·Expedia 5200 . AE·lntemet - Other 0.00 0.00 0.00 0.00 0.00 0.00 2,672.03 1,161.01 111.87 0.00 0.00 0.00 0.00 0.00 3,944.91 0.00 0.00 331.25 0.00 0.00 0.00 ---- Total 5200 . AE·lnternet 0.00 0.00 0.00 331.25 5210 . AE-Meals 5220 . AE.()ffice 5222 . AE-Coffee Distributing 5226 . AE.()ffice Depot 5227 . AE-Qfflce Max 5229 . AE·Radio Shack 5231 . AE-8taples 5220 . AE-Qfflce - Other 0.00 0.00 0.00 1,433.23 Total 5220 . AE·Offlce 5260 . AE·Phone 5265 . AE-8prlnt 5266· AE-Telephone 5260 . AE·Phone • Other 0.00 165.25 0.00 0.00 0.00 --- 4,791.39 -310.00 234.30 127.00 0.00 0.00 0.00 0.00 0.00 407.93 2,939.06 28.20 185.60 1,029.35 201.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 5260 . AE·Phone 5270 . AE.Postage 5275 . AE·USPS 0.00 0.00 0.00 0.00 0.00 165.25 51.30 0.00 279.43 0.00 Total 5270 . AE·Postage 0.00 0.00 0.00 279.43 5280 . AE·Repairs 5290· AE-8eminar 5292 . AE-8IAM Math Society 0.00 0.00 0.00 46.16 KA-2851 0.00 0.00 KA-2851 0.00 Filed 08/23/10 Page 41 of 43 0.00 0.00 0.00 0.00 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-17 AJE 500.00 KA-2851 Page 2 Case: 11-1924 Document: 95 Page: 139 611099 295 CASI ENTITIES 11:10 PM Profit & Loss by Class 07/25/10 October 2001 through September 2002 Accrual Basis Total 5290· AE-Seminar 0.00 5299 . AE-Software 5300 . AE·Buy Up Time 5303 . AE·Eacceleration 5306 . AE-Getlnfo.Com 5307 . AE-Iris Inc. 5308 . AE-Jasc Software 5310· AE-McAfee 5312 . AE-Quickbooks 5314 . AE-Regsoft 5316 . AE·Roxio 5317' AE·Runtime 5319 . AE-Tehalchemy 5320 . AE-Visioneer 5321 . AE-WNT.Reg.Net 5299 . AE-Software • Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 5299 . AE-Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5350 . AE-Tech 5351 . AE-Tlme Motion Tools 5352 . Microsoft 0.00 0.00 Total 5350 . AE-Tech 0.00 0.00 0.00 0.00 Total 5369 . AE-Travel 6000 . Accounting 6003 . Jill Feldman CPA 6004 . Joan Hayes CPA 6005 . Ken Jackson 6010· Auto 6011 . Auto Rental 6012· Exxon 6013· Gas 6014· Mobil 0.00 0.00 0.00 0.00 71'1 ~ KA-2852 4.00 90.00 50.00 1,589.00 0.00 0.00 0.00 0.00 2,000.00 295.57 0.00 0.00 63.91 387.25 0.00 0.00 0.00 Total 6000 . Accounting 139.95 247.30 0.00 0.00 0.00 0.00 2,000.00 0.00 0.00 0.00 0.00 0.00 349.55 0.00 0.00 0.00 104.55 245.00 0.00 0.00 0.00 0.00 0.00 0.00 3,294.54 1,733.00 3,000.00 2,090.00 3,280.00 0.00 0.00 0.00 0.00 0.00 Filed 08/23/10 Page 42 of 43 5369· AE-Travel 5371 . AE-Luggage Carts 5372 . AE-Metrocard 5373 . AE-Taxi and Limousine 5374· AE·Traln 0.00 0.00 0.00 0.00 500.00 799.49 36.00 15.63 68.94 19.00 72.69 1,227.90 97.89 105.90 159.00 34.95 44.94 57.90 554.31 0.00 0.00 0.00 Total 5360· AE-Toois 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 NISTATP 0.00 0.00 0.00 5360' AE·Tools 5361 . AE-Micro Mark 5362· AE-Tecra Tools ~ KA-2852 N LLC N Case 1:08-cv-10223-NRB Document 32-17 INC AJE V\ 05/16/2012 KA-2852 8,370.00 1,552.65 49.30 56.64 0.00 fIIc&"C ~,,~ KA-2852 311-6'1./ Page 3 Case: 11-1924 Document: 95 Page: 140 295 Profit & Loss by Class 07/25/10 October 2001 through September 2002 Accrual Basis 6015 . Parking 6016· Sunoco 6017· Tolls INC 0.00 0.00 0.00 NISTATP N LLC N 100.00 0.00 0.00 993.50 43.40 507.15 2.00 0.00 0.00 Total 6010 . Auto 0.00 459.48 2.00 3,202.64 6018 . Bank Charges 6019· Books 6020 . Communications 6021 'ATT 6022· Cable 6025' MCI 6026· RCN 6027 . Reimbursed Telephone 6028 . Skytel 6030· Thorn 6032 . Verizon 6034 . Voicestream Wireless 6035 . Vz Wireless 6036 . Webworqs 0.00 0.00 45.54 0.00 0.00 0.00 0.00 464.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 6020 . Communications 139.61 87.60 135.99 0.00 0.00 369.32 522.22 1,299.23 0.00 0.00 0.00 0.00 2,553.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 122.33 798.06 410.75 524.01 344.00 486.60 854.55 836.12 229.43 272.93 4,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,878.78 589.96 1,995.00 29.00 70.27 1,000.00 0.00 0.00 0.00 0.00 0.00 Total 6040 . Computer Installation 0.00 0.00 0.00 3,684.23 6050 . Conference 6051 . Depreciation 6052 . Domain Name 6053 . Dues and Subscriptions 6060 . Employee Benefits 6061 . Arista 6062 . Chlldcare Services· Rosalie Me 6063· Drugs 6064' Gym Membership 6065 . Horizon 6066 . Medical Reimbursed 6067 . Oxford Health 0.00 0.00 0.00 0.00 970.00 10,489.00 70.00 50.00 0.00 0.00 0.00 0.00 600.00 0.00 0.00 141.06 0.00 0.00 477.92 0.00 0.00 774.00 1,996.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,104.35 1,835.00 3,236.88 1,143.46 888.54 19,245.60 11,209.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 6060 . Employee Benefits 0.00 3,248.88 0.00 40,663.57 6090 . Equipment Repairs 6091 . Finance Charge 6092 . Honorarium 6093 . Insurance 0.00 0.00 0.00 0.00 317.17 8.75 472.25 0.00 0.00 0.00 0.00 0.00 107.17 0.00 569.80 925.37 KA-2853 ':BCof ("IM$ l,fof#I"I KA-2853 Filed 08/23/10 Page 43 of 43 6040 . Computer Installation 6041 . Columbia 6043 . Figlla & Sons 6044 . Homefront Hardware 6045 . Kips Bay Hardware 6046 . Metro Solar Case 1:08-cv-10223-NRB Document 32-17 AJE ~ 611099 CASI ENTITIES 11:10 PM \1\ 05/16/2012 KA-2853 HA.... *' 't,af KA-2853 Page 4 Case: 11-1924 Document: 95 Page: 141 05/16/2012 KA-2854 611099 295 CASI ENTITIES 11:10 PM Profit & Loss by Class 07/25110 Accrual Basis October 2001 through September 2002 AJE Total 6100 ' Legal 6120' Miscellaneous 6122· NG Check 6130 . Office 6150 . Outside Service 6151 . Abe Karron 6152 . Advanced Technology Group 6155 . D. Ferrand 6157· George Wolberg PhD 6158· James Cox ols 6161 . Radio Logic 6162· Scott Albin 10,000.00 0.00 10,000.00 0.00 9,404.13 1,800.00 - NISTATP N LLC N 6,000.00 0.00 0.00 0.00 0.00 0.00 20,000.00 11,204.13 0.00 6,000.00 0.00 0.00 0.00 20.28 0.00 0.00 0.00 0.00 0.00 147.01 0.00 433.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 68,000.00 3,319.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 1,000.00 1,300.00 38,898.99 33,930.00 100.00 2,000.00 Total 6150 . Outside Service 0.00 71,319.00 0.00 78,228.99 6170 . Paypal Payments 6175 . Postage & Delivery 6178 . Repairs 6180· General 6178· Repairs· Other 0.00 0.00 0.00 189.35 0.00 0.00 329.75 641.10 0.00 0.00 Total 6178 . Repairs 0.00 0.00 0.00 Total 6189 . Rent 6300 . Payroll Expenses 6301 . Scott Albin emp 6304 . James L. Cox emp 6305 . Elisha Gurfein 6306 . D.B. Karron 6307 . Charles La Salla 6308· Regner M. Peralta 6310 ' Matthew Rothman 6311· Robert G. Wine 6314 . Nicholee A. Wynter KA-2854 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 6300 . Payroll Expenses 6330 . Research and Development 6331 . American Advanced Power 6332 . American Media Systems 6334· E MAG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,000.00 0.00 0.00 0.00 0.00 0.00 "BV eLMs KA-2854 sft6Jf/ 2,000.00 4,950.00 5,200.00 100,000.95 184,252.72 19,800.00 1,312.50 3,405.00 3,520.00 9,348.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 248.10 0.00 0.00 0.00 173.10 75.00 0.00 0.00 Filed 08/23/10 Page 1 of 40 6189· Rent 6191 . Rent for 2001 6192· Rent for 2002 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 6100' Legal 6102 ' Frederica Miller ESa 6106· Pennie & Edmonds 6109 . Solomon & Bernstein INC 331,789.92 215.00 1,180.09 mr"8*,~~ KA-2854 Page 5 Case: 11-1924 Document: 95 Page: 142 05/16/2012 KA-2855 611099 295 CASI ENTITIES 11:10PM Profit & Loss by Class 07/25110 October 2001 through September 2002 Accrual Basis N LLC N INC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6335 . frozencpu.com 6337 . General Computer 6338 . Pacific Data Storage 6339· Ricoh 6341 . SGI Developers 6342 . Silicon City 6343 . Silicon Graphics 6344 . Vision Shape 6345 . YC Cable 6346 . In Kind Computer Equipment 6330 . Research and Development - Other 0.00 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 NISTATP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 845.83 97,997.14 1,429.00 8,019.57 295.00 93,064.55 45,265.35 6,643.25 210.00 0.00 2,128.51 Total 6330 . Research and Development 0.00 1,000.00 0.00 260,143.29 6349 . Stationery 6350 . Payroll Taxes 6351· FICA 6352 . Medicare 6353· FUTA 6354· NYSUI 6356 . NJ Disability 6357· NJ UI 6359 . Penalties and Late Fees 0.00 320.47 0.00 195.77 -1,229.23 -330.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1,559.47 Total 6350· Payroll Taxes 0.00 0.00 6370 . Travel 6371 . Airfare 6372· Hotel 6373· Meals 6374' Misc Travel 6375· Taxi 6376' Train 6377 . Transit Check 6370 . Travel· Other 28,638.34 0.00 800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,488.28 5,132.19 617.11 1,942.25 404.70 1,024.80 29.01 0.00 800.00 0.00 Total 6360 . Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 100.00 160.21 2,923.31 224.93 627.25 14.75 599.60 431.40 0.00 0.00 29.60 0.00 62.50 0.00 0.00 0.00 Total 6370 . Travel 0.00 100.00 92.10 5,081.45 6379· Tuition Reimbursement 6380 . Utilities 0.00 0.00 0.00 7,639.04 0.00 0.00 1,330.35 1,568.00 Total Expense Net Ordinary Income " ' . Other Income/Expense Other Expense 'I' l:! KA-2855 JfS~ 18,440.53 ---+tJV 113,442.56 -aya.MS ,. -18,440.53 =:J..J -113,442.56 KA-2855 (J~ Filed 08/23/10 Page 2 of 40 6360· Taxes 6361 . NY Corporation Tax Case 1:08-cv-10223-NRB Document 32-18 AJE u.e~ -N\:Sr 0.00 A1f 818,729.80 -15,522.29 ,'" ~'2/t1 KA-2855 Page 6 Case: 11-1924 Document: 95 Page: 143 05/16/2012 KA-2856 611099 295 CASI ENTITIES 11:10 PM Profit & Loss by Class 07/25/10 Accrual Basis October 2001 through September 2002 6500 . Payroll Clearing Account 6504 . Debits Net Payroll Clearing Ace 6516' Credits Net Payroll Clearing Ac Total 7000 . Bank Transfer Total Other Expense Net Other Income Net Income 9,259.62 0.00 0.00 0.00 Total 6500 . Payroll Clearing Account 7000 . Bank Transfer 7001 . CASI Co-funding Rec'd by NIST 7002· CASI Co-Funding to NIST ATP 7005' From 8735 to INC IN 7006 . From 8735 TO INC OUT 7009 . FROM INC TO 8735 IN 7010· FROM INC TO 8735 OUT N LLC N INC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 128,118.29 -137,377.91 0.00 0.00 0.00 9,259.62 0.00 20,600.00 -94,376.00 0.00 0.00 60,000.00 NISTATP Case 1:08-cv-10223-NRB Document 32-18 AJE -9,259.62 -20,600.00 0.00 0.00 94,376.00 -60,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -13,776.00 0.00 13,776.00 0.00 -4,516.38 0.00 4,516.38 0.00 4,516.38 0.00 -4,516.38 -18,440.53 -108,926.18 0.00 -20,038.67 Filed 08/23/10 Page 3 of 40 KA-2856 KA-2856 KA-2856 Page 7 Case: 11-1924 Document: 95 Total Income Expense 5000 . AE-Accountlng 5001 . AE-Jill Feldman CPA October 2001 through September 2002 878,204.28 74,902.67 0.00 878,204.28 ~ ~ 0.00 0.00 0.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 316.00 956.50 280.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,552.50 25.00 68.00 182.49 0.00 275.49 18.40 48.66 193.48 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 Total 5123 . AE-Books 0.00 0.00 260.54 5138· AE-Dues and Subscriptions 5139' AE-Finance Charge 5140 . AE-Hardware 5141 . AE-3D.FX Cool 6143 . AE-ADOBE.Com 5145· AE-BlkBox 5157 . AE-Oatavision 5168 . AE-Oigital River 5161 . AE-Electrical Supply 5165· AE-GL Video 0.00 0.00 0.00 0.00 1,026.48 4.37 KA-2857 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Filed 08/23/10 Page 4 of 40 % 207.51 1,465.82 25,735.95 30,000.00 800,000.00 3,000.00 17,795.00 0.00 Total 5007 . AE-Auto 5123· AE-Books 5125· AE-Bames & Noble 5126' AE-Borders Books 5128 . AE-IEEE Books TOTAL 74,902.67 Total 5002 . AE-Airfare 5007 . AE-Auto 5009 . AE-eentra\ Parking 5010 . AE-Edison Parking 5011 . AE-Gas RENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,371.72 25,735.95 30,000.00 0.00 0.00 17,795.00 Total 5000 . AE·Accountlng 5002 . AE-Alrfare 5004 . AE-Amerlcan West 5005 . AE-Expedia 5006 . AE-Jetblue 295 Case 1:08-cv-10223-NRB Document 32-18 Total 4000 . Income 611099 Profit & Loss by Class NN CO FUNDING Ordinary Income/Expense Income 4000 . Income 4010 . Reimbursed Expense Income 4013 . Co-Funding via Out of Pocket 4014 . Co-Funding via Mastercard 4015' In-Kind Equipment Contribution 4020· NIST ATP Income 4712· FROM DBKTO NIST AlC 1010 4912· OBK For NIST ATP 05/16/2012 CASI ENTITIES 11:10 PM 07/25/10 Accrual Basis Page: 144 KA-2857 0.00 0.00 0.00 0.00 0.00 0.00 0.00 KA-2857 "BY CLAS, KA-2857 Case: 11-1924 Document: 95 Page: 145 KA-2858 05/16/2012 11:10 PM CASI ENTITIES 07/25/10 Profit & Loss by Class Accrual Basis RENT TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,111.73 243.53 9.90 199.00 1,366.00 89.35 171.29 29.00 310.57 Total 5140 . AE-Hardware 0.00 0.00 10.802.85 0.00 0.00 2,282.80 0.00 0.00 0.00 Total 5190 . AE-Installation 0.00 0.00 0.00 0.00 0.00 2,672.03 1,161.01 111.87 0.00 0.00 0.00 0.00 3,944.91 331.25 0.00 Total 5200 . AE-Internet 0.00 0.00 331.25 5210' AE-Meals 5220 . AE-Offlce 5222 . AE-Coffee Distributing 5226 . AE·Office Depot 5227 . AE-Office Max 5229 . AE·Radio Shack 5231 . AE-Staples 5220 . AE.Qffice • Other 0.00 0.00 1,433.23 Total 5220 . AE-Office 5260 . AE-Phone 5265 . AE-Sprint 5266 . AE-Telephone 5260 . AE-Phone • Other 407.93 2,939.06 28.20 185.60 1,029.35 366.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 5260 . AE-Phone 5270 . AE·Postage 5275 . AE-USPS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.956.64 -310.00 234.30 127.00 0.00 0.00 0.00 51.30 279.43 Total 5270 . AE-Postage 0.00 0.00 279.43 5280 . AE·Repairs 5290 . AE-Semlnar 5292 . AE·SIAM Math Society 0.00 0.00 46.16 KA-2858 KA-2858 Filed 08/23/10 Page 5 of 40 0.00 0.00 0.00 0.00 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5189· AE·Hotel 5190· AE-Inatallatlon 5192' AE-Homefront Hardware 5193 . AE..Jensen Tools 5190 . AE-Instalfation - Other 5200 . AE-Internet 5203 . AE-Expedla 5200 . AE·lntemet • Other 295 October 2001 through September 2002 NN CO FUNDING 5168 . AE-IBM Direct 5169· AE..J&R Sound 5171 . AE-Lumberland 5173 . AE-Projector People 5174' AE·Racklt Technology 5176 . AE-Sub Zero Technology 5178 . AE·Wacom Technology 5180 . AE-Winzip 5140 . AE-Hardware - Other 611099 KA-2858 Page 9 Case: 11-1924 Document: 95 Sl 6000 . Accounting 6003 . Jill Feldman CPA 6004 . Joan Hayes CPA 6005 . Ken Jackson 6010· Auto 6011 . Auto Rental 6012· Exxon 6013· Gas 6014· Mobil ~ KA-2859 4.00 90.00 50.00 1,589.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,733.00 0.00 0.00 5,500.00 2,090.00 3,280.00 0.00 0.00 0.00 500.00 0.00 0.00 10,870.00 0.00 500.00 J1 387.25 0.00 0.00 0.00 0.00 0.00 0.00 139.95 247.30 0.00 0.00 0.00 0.00 Total 6000 . Accounting 349.55 1,848.22 49.30 0.00 0.00 0.00 0.00 ~1tSs KA-2859 Filed 08/23/10 Page 6 of 40 ~ ~ 104.55 245.00 0.00 0.00 Total 5369 . AE-Travel 3,294.54 0.00 0.00 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 ~ 5369 . AE-Travel 5371 . AE-Luggage Carts 5372 . AE-Metrocard 5373· AE-Taxi and Limousine 5374· AE-Train 799.49 36.00 15.63 68.94 19.00 72.69 1,227.90 97.89 105.90 159.00 34.95 44.94 57.90 554.31 0.00 0.00 Total 5360 . AE-Toois 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 5350 . AE-Tech TOTAL RENT 0.00 Total 5299 . AE-5oftware 5360· AE-Tools 5361 . AE-Micro Mark 5362· AE-Tecra Tools 295 Profit & Loss by Class Total 5290· AE-5eminar 5350 . AE-Tech 5351 . AE-Time Motion Tools 5352 . Microsoft 611099 October 2001 through September 2002 NN CO FUNDING 5299 . AE-5oftware 5300 . AE-Buy Up Time 5303 . AE-Eacceleratlon 5306 • AE-Getlnfo.Com 5307 . AE-Iris Inc. 5308 . AE-Jasc Software 5310 . AE-McAfee 5312 . AE-Qulckbooks 5314 . AE-Regsoft 5316' AE-Roxio 5317 . AE-Runtime 5319 . AE-Tehalchemy 5320 . AE-Visioneer 5321 . AE-WNT.Reg.Net 5299 . AE-5oftware - Other 05/16/2012 CASI ENTITIES 11:10 PM 07/25110 Accrual Basis Page: 146 KA-2859 11M ;£,c, e 5664 10 ~~ Page 10 KA-2859 Case: 11-1924 Document: 95 Page: 147 KA-2860 05/16/2012 611099 295 CASI ENTITIES 11:10 PM Profit & Loss by Class 07125110 Accrual Basis October 2001 through September 2002 Total 6010 . Auto 0.00 0.00 3,664.12 6018· Bank Charges 6019' Books 6020 . Communications 6021 . ATT 6022· Cable 6025· MCI 6026' RCN 6027 . Reimbursed Telephone 6028 . Skytel 6030· Thorn 6032 . Verizon 6034 . Voicestream Wireless 6035 . Vz Wireless 6036 . Webworqs 0.00 0.00 0.00 45.54 464.80 0.00 Total 6040 . Computer Installation 6050 . Conference 6051 . Depreciation 6052 . Domain Name 6053 . Dues and Subscriptions 6060 . Employee Benefits 6061 . Arista 6062 . Child care Services· Rosalie Me 6063· Drugs 6064 . Gym Membership 6065 . Horizon 6066 . Medical Reimbursed 6067 . Oxford Health . Equipment Repairs . Finance Charge . Honorarium . Insurance ~ ....KA-2860 0.00 0.00 3,684.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,570.00 10,489.00 70.00 191.06 .., 3,104.35 1,835.00 3,714.80 1,143.46 888.54 37,314.60 13,206.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,295.00 0,00 Total 6060 . Employee Benefits 589.96 1,995.00 29.00 70.27 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,432.75 Filed 08/23/10 Page 7 of 40 6040 . Computer Installation 6041 . Columbia 6043 . Figlia & Sons 6044 . Homefront Hardware 6045 . Kips Bay Hardware 6046 . Metro Solar 6090 6091 6092 6093 0.00 0.00 Total 6020 . Communications 261.94 885.66 546.74 524.01 344.00 855.92 1,376.77 2,135.35 229.43 272.93 4,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 1,095.50 43.40 507.15 0.00 0.00 0.00 0.00 0.00 0.00 6015· Parking 6016 . Sunoco 6017' Tolls TOTAL RENT NN CO FUNDING 17,295.00 0.00 61,207.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 424.34 8.75 1,042.05 925.37 IlAfJAe~1 of let II .e-~" KA-2860 KA-2860 Page 11 Case: 11-1924 Document: 95 0.00 0.00 37,204.13 6120· Miscellaneous 6122' NG Check 6130' Office 6150 . Outside Service 6151 . Abe Karron 6152 . Advanced Technology Group 6155 . D. Ferrand 6157· George Wolberg PhD 6158 . James Cox ols 6161· Radio Logic 6162· Scott Albin 0.00 0.00 0.00 0.00 0.00 0.00 167.29 0.00 433.27 1,000.00 69,000.00 4,619.00 38,898.99 33,930.00 100.00 2,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 6150 . Outside Service 0.00 0.00 149,547.99 6170' Paypal Payments 6175 . Postage & Delivery 6178 . Repairs 6180 . General 6178' Repairs· Other 0.00 0.00 0.00 0.00 329.75 830.45 0.00 KA-2861 49,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51,000.00 4,950.00 5,200.00 100,000.95 184,252.72 19,800.00 1,312.50 3,405.00 3,520.00 9,348.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 248.10 33,000.00 18,000.00 33,000.00 16,000.00 0.00 0.00 Total 6300 . Payroll Expenses 6330 . Research and Development 6331 . American Advanced Power 6332 . American Media Systems 6334· EMAG 0.00 0.00 Filed 08/23/10 Page 8 of 40 6300 . Payroll Expenses 6301 . Scott Albin emp 6304· James L. Cox emp 6305 . Elisha Gurfein 6306 . D.B. Karron 6307 . Charles La Saila 6308 . Regner M. Peralta 6310· Matthew Rothman 6311 . Robert G. Wine 6314 . Nlcholee A. Wynter 173.10 75.00 0.00 0.00 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 16,000.00 9,404.13 11,800.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 6189 . Rent '7 TOTAL RENT Total 6100 . Legal 6189' Rent 6191 . Rent for 2001 6192· Rent for 2002 295 Profit & Loss by Class Total 6178 . Repairs ~ 611099 October 2001 through September 2002 NN CO FUNDING 6100' Legal 6102· Frederica Miller ESQ 6106· Pennie & Edmonds 6109· Solomon & Bernstein 05/16/2012 CASI ENTITIES 11:10 PM 07125110 Accrual Basis Page: 148 KA-2861 331,789.92 215.00 CLA4S 12, ~ ''I MIbAt!a2. KA-2861 ~'1 KA-2861 Page 12 Case: 11-1924 Document: 95 Page: 149 KA-2862 05/16/2012 611099 295 CASI ENTITIES 11:10 PM Profit & Loss by Class 07/25/10 Accrual Basis October 2001 through September 2002 6335 . frozencpu.com 6337' General Computer 6338 . Pacific Data Storage 6339· Ricoh 6341 . SGI Developers 6342 • Silicon City 6343 . Silicon Graphics 6344 . Vision Shape 6345 . YC Cable 6346 . In Kind Computer Equipment 6330 . Research and Development - Other Total 6330 • Research and Development 6349 . Stationery 6350 . Payroll Taxes 6351· FICA 6352 . Medicare 6353· FUTA 6354' NYSUI 6356 . NJ Disability 8357' NJ UI 6359 . Penalties and Late Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 845.83 97,997.14 1,429.00 8,019.57 295.00 94,064.55 45,265.35 6,643.25 210.00 30,000.00 2,128.51 0.00 291,143.29 0.00 0.00 516.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27,078.87 Filed 08/23/10 Page 9 of 40 0.00 18,259.05 4,801.95 617.11 1,942.25 404.70 1.024.80 29.01 0.00 0.00 Total 6360 . Taxes 6370 . Travel 6371 . Airfare 6372· Hotel 6373' Meals 6374· Mise Travel 6375' Taxi 6376· Train 6377 • Transit Check 6370 • Travel - Other TOTAL 30,000.00 Total 6350 . Payroll Taxes 6360' Taxes 6361 . NY Corporation Tax RENT Case 1:08-cv-10223-NRB Document 32-18 NN CO FUNDING 800.00 100.00 160.21 2,952.91 224.93 789.75 14.75 599.60 431.40 Total 6370 . Travel 0.00 0.00 5.273.55 6379 . Tuition Reimbursement 6380 . Utilities 0.00 0.00 0.00 0.00 1,330.35 9,207.04 Total Expense 47,795.00 49,000.00 1.047,501.99 Net Ordinary Income 27,107.67 -49,000.00 -169,297.71 Other IncomelExpense Other Expense KA-2862 KA-2862 KA-2862 Case: 11-1924 Document: 95 Total Other Expense Net Other Income Net Income RENT 0.00 0.00 TOTAL 0.00 0.00 0.00 137,377.91 -137,377.91 ----0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - - _ . _ ..0.00 _-- Case 1:08-cv-10223-NRB Document 32-18 Total 7000 . Bank Transfer 295 Profit & Loss by Class Total 6500 • Payroll Clearing Account 7000 • Bank Transfer 7001 • CASI Co-funding Rec'd by NIST 7002 • CASI Co-Funding to NIST ATP 7005 . From 8735 to INC IN 7006 • From 8735 TO INC OUT 7009 • FROM INC TO 8735 IN 7010 . FROM INC TO 8735 OUT 611099 October 2001 through September 2002 NN CO FUNDING 6500 . Payroll Clearing Account 6504 . Debits Net Payroll Clearing Acc 6516 • Credits Net Payroll Clearing Ac 05/16/2012 CASI ENTITIES 11:10 PM 07125110 Accrual Basis Page: 150 KA-2863 -20,600.00 20,600.00 -94,376.00 94,376.00 -60,000.00 60,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27,107.67 -49,000.00 ·169,297.71 Filed 08/23/10 Page 10 of 40 Page 14 KA-2863 KA-2863 KA-2863 Case: 11-1924 Document: 95 Page: 151 KA-2864 05/16/2012 2:58 PM CASI ENTITIES 07/20/10 Transaction Detail By Account 611099 295 October 2001 through September 2002 Accrual Basis Date 6060' Employee Benefits 6061 . Arlsta 3/1212002 Check 41212002 Check Check 7/3012002 Check 913012002 913012002 Check NCO 318 NCD406 10352 10498 10507 Memo Name Num E. E. E. E. E. Gurfein Gurfein Gurfein Gurfein Gurfein (vendor) (vendor) (vendor) (v,ndor) (vendor) 6061 6061 6061 6061 6061 Class NISTATP NISTATP NISTATP NISTATP NISTATP Me NCO 715 10252 10253 10262 10300 10337 10338 10344 10345 "10359 10410 10411 10412 10428 10441 10450 10465 10484 Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie Rosalie 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 6062 Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets Mets NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 5/31/2002 813112002 12/31/2001 1213112001 3/1212002 5/112002 7/12/2002 9/19/2002 9/30/2002 5/28/2002 MeDBK MCDBK MCOBK MCDBK NCO 315 NCO 517 NCO 701 NCO 901 NCO 1001 NCO 5311 Comer Drug Comer Drug Comer Drug Corner Drug Corner Drug Comer Drug Store Store Store Store Store Store Me EB-DRU ... Me EB·DRU ... MCVESPRO... MCCORNE... 6063 6063 6063 6063 6063 6063 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 6064 • Gym Membership General Journal 5/31/2002 General Journal 8/31/2002 General Journal 12/3112001 General Journal 12/31/2001 General Journal 1213112001 MCDBK MCDBK MCDBK MCDBK MCDBK 100.00 200.00 300.00 400.00 500.00 600.00 735.00 835.00 935.00 1,035.00 1,135.00 1,235.00 1,335.00 1,435.00 1,535.00 1,635.00 1,735.00 1,835.00 100.00 100.00 100.00 100.00 100.00 100.00 135.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 818.69 419.55 219.80 172.05 505.27 145.47 237.42 33.50 680.70 4.43 3,236.88 Total 6063 . Drugs MC EB·GYM Me EB·GYM MCNYSPO... MC TSI FITN... MCVENTUR... KA-2864 NISTATP NISTATP NISTATP NISTATP NISTATP 3,104.35 0.00 424.50 237.00 237.00 119.96 105.00 1,835.00 0.00 1,835.00 Total 6062 . Childcare Services - Rosalie Me KA-2864 1,234.00 1,851.40 2,269.05 2,686.70 3,104.35 ... " I"~O ~ .'•.6. ~:~ iI Il:MiE......- ~.36 2,280.83 2,518.25 2,551.75 3,232.45 3,236.88 0.00 M(, 3,236.88 424.50 661.50 898.50 1,018.46 1.123.46 _ HA_ ,.,"' KA-2864 Filed 08/23/10 Page 11 of 40 6062 . Chlldcare Service. - Rosalie Check 7/12/2002 Check 6/2512002 Check 6/25/2002 Check 7/112002 Check 7/5/2002 Check 7/1312002 Check 7/1312002 Check 7/1312002 Check 7/2612002 Check 8/1/2002Check 8/1912002 Check 811912002 Check 812012002 Check 9/1112002 Check 9/1112002 Check 9/1212002 9/1912002 Check Check 9/3012002 Balance 1,234.00 617.40 417.65 417.65 417.65 3,104.35 Total 6061 . Arista 6063· Drugs General Journal General Journal General Journal General Journal Check Check Check Check Check Check Credit Debit Case 1:08-cv-10223-NRB Document 32-18 Type Case: 11-1924 Document: 95 Page: 152 KA-2865 05/16/2012 2:58 PM CASI ENTITIES 07/20/10 Transaction Detail By Account 611099 General Journal Date 8/31/2002 Memo Name Num OOPGYM IN... OOP 83102 Class NISTATP 6065 • Horizon Check Check 5/13/2002 7130/2002 NCO 527 10351 E. Gurfein (vendor) E. Gurfein (vendor) 6065 6065 NISTATP NISTATP E. Gurfein (vendor) Todd J Berman M.D. E. Gurfein (vendor) MC EB-DOC... MC EB·OPTI... MC EB·OOC... MC EB·OPTI... MCPATRICI... MC KIPS BA... PATRICIA D... KRACKOW KRACKOW KRACKOW ORAL PATH... DRCHRISTI. .. REWHITE ... JOEL MITTL... DRTODOB... PATRICIA D... REWHITE ... JOEL MITTL. .. 6066 6066 6066 DR CHRISTI. .. KRACKOW OOP DENTIST' DR CHRISTI ... KRACKOW NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP KA-2865 444.27 888.54 444.27 444.27 3,877.50 335.00 9,067.00 405.00 2,344.50 5.00 1,065.00 577.00 1,590.00 560.00 118.00 350.00 600.00 35.00 360.00 20.00 600.00 35.00 2,469.60 375.00 357.00 2,550.00 5,170.00 10.00 1,500.00 1,580.00 35,955.60 NCO 101 NCO 204 NCO 302 NCO 404 NCO 504 NCO 703 NCO 802 NCO 903 NCO 1003 NCD 5302 Oxford Oxford Oxford Oxford Oxford Oxford Oxford Oxford Oxford Oxford Health Plans Health Plans Health Plans Health Plans Health Plans Health Plans Health Plans Health Plans Health Plans Health Plans 6067 6067 6067 6067 6067 6067 6067 6067 6067 6067 KA-2865 NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 1,442.34 480.78 1,037.47 1,037.47 1,543.55 1,290.51 1,771.29 101.22 1,214.60 1,290.51 1,143.46 0.00 320' (,D elk, :vc. ,. ~i= 888.54 3,877.50 4,212.50 13,279.50 13,684.50 16,029.00 16,034.00 17,099.00 17,676.00 19,266.00 19.826.00 19,944.00 20,294.00 20,894.00 20,929.00 21.289.00 21,309.00 21,909.00 21,944.00 24,413.60 24,788.60 25,145.60 27,695.60 32,865.60 32,875.60 34,375.60 35,955.60 35,955.60 1,442.34 1,923.12 2,960.59 3,998.06 5,541.61 6,832.12 8,603.41 8,704.63 9,919.23 11,209.74 ~~J}C."''' KA-2865 Filed 08/23/10 Page 12 of 40 MCOBK MCOBK MCOBK MCOBK MCOBK MCOBK OBK 1017 OBK 1023 OBK 1029 OBK 1038 OBK 1069 OBK 5191 OBK 5194 OBK 5202 OBK 5205 OBK 5206 OBK 5225 OBK 5228 10063 10485 10506 OBK 053102 OBK053102 OOP 53102 OBK 083102 OBK 083102 Total 6066 . Medical Reimbursed 6067 • Oxford Health 1/512002 Check 2/112002 Check 3/1/2002 Check 4/212002 Check 51112002 Check 7/1212002 Check 811812002 Check 9/1912002 Check 9/3012002 Check 512812002 Check 0.00 888.54 Total 6065 . Horizon 6066 • Medical Reimbursed 5131/2002 General Journal General Journal 513112002 General Journal 813112002 8/31/2002 General Journal 12131/2001 General Journal 12/3112001 General Journal General Journal 1111/2001 General Journal 10131/2001 General Journal 11/812001 General Journal 1211112001 4/112002 General Journal General Journal 1/10/2002 1/1812002 General Journal 31412002 General Journal 311512002 General Journal 312912002 General Journal 61712002 General Journal 6/1712002 General Journal 21712002 Check 9/30/2002 Check 9130/2002 Check 5/31/2002 General Journal 513112002 General Journal 513112002 General Journal 813112002 General Journal 8124/2002 General Journal 1,143.46 20.00 1,143.46 Total 6064 . Gym Membership Balance Credit Debit Case 1:08-cv-10223-NRB Document 32-18 Type 1I&f31fW ~~ October 2001 through September 2002 Accrual Basis 295 Case: 11-1924 Document: 95 Page: 153 KA-2866 05/16/2012 611099 295 CASI ENTITIES 2:58 PM Transaction Deta"1 07/20/10 Accrual Basis October 2001 throu h I By Account 9 September 2002 Date Num Name Memo Total 6067 Oxford Health Total 6060 . Employee Benefits TOTAL Class Debit Balance Credit 11,2')9.74 0.00 11,209.74 57,373.57 0.00 57,373.57 57,373.57 0.00 57,373.57 Case 1:08-cv-10223-NRB Document 32-18 Type Filed 08/23/10 Page 13 of 40 KA-2866 KA-2866 KA-2866 Case: 11-1924 2:56 PM 07/20/10 Accrual Basis Document: 95 f~T KA-2867 295 CASI ENTITIES Transaction Detail By Account October 2001 through September 2002 Date 10/3112001 11/3012001 1213112001 11312002 11312002 112512002 112512002 1/3112002 211/2002 3/1/2002 411/2002 5/1/2002 511112002 513112002 613/2002 613012002 7/512002 713112002 81212002 8/1812002 91612002 9/1312002 912012002 9/2012002 913012002 Num PR 103101 PR 11/30/... pr 123101 pr010302 pr010302 pr 012502 pr 012502 pr 013102 pr 020102 pr 030102 pr 040102 pr 050102 pr051102 seer PR060302 PR063OO2 PR070502 PR 073102 PR080202 pr081802 pr090602 pr 091302 pr092oo2 pr092002 pr093002 Memo Name fica fica 03 04 04 05 06 07 08 09 10 11 12 Charles Da Salla DB Karron Elisha Gulfein 14 15 16 17 18 19 20 21 22 22 23 Class NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NIST ATP NISTATP Debit 10/3112001 1113012001 1213112001 11312002 1/3/2002 1/2512002 1/2512002 1/3112002 2/1/2002 311/2002 4/112002 5/1/2002 5/1112002 5/3112002 6/3/2002 6/3012002 7/5/2002 7/3112002 812/2002 PR 103101 PR 11/30/... pr123101 pr010302 pr 010302 pr 012502 pr 012502 pr013102 pr 020102 pr 030102 pr 040102 pr 050102 pr 051102 secr PR060302 PR063002 PR070502 PR 073102 PR 080202 medicare medicare 03 04 04 05 06 07 08 09 10 11 12 Charles Da Salla DB Karron Elisha Gulfein 14 15 16 17 18 KA-2867 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NI~TATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP Credit Balance 572.01 806.74 880.67 1,397.34 1,790.00 1,918.34 2,136.58 2,653.25 3,169.92 3,273.62 3,374.99 3,458.69 3,975.36 6,042.02 6,134.09 6,532.13 14,034.65 14,551.31 17,461.85 17,625.53 17,886.62 18,454.90 18,493.49 18,502.52 19,488.28 572.01 234.73 73.93 516.67 392.66 128.34 218.24 516.67 516.67 103.70 101.37 83.70 516.67 2,066.66 92.07 398.04 7,502.52 516.66 2,910.54 163.68 261.09 568.28 38.59 9.03 985.76 19,488.28 Total 6351 . FICA 6352 • Medicare General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal 611099 133.77 ".90 17.30 120.83 91.84 30.02 51.04 120.83 120.83 24.25 23.70 19.58 120.83 483.34 21.53 93.10 1,399.61 120.84 654.33 0.00 Filed 08/23/10 Page 14 of 40 6350 • Payroll Taxes 6351· FICA General Joumal General Joumal General Joumal General Joumal General Joumal General Joumal General Joumal General Joumal General Joumal General Joumal General Journal General Journal General Joumal General Joumal General Journal General Journal General Journal General Journal General Journal General Journal General Joumal General Journal General Journal General Joumal General Journal 05/16/2012 Case 1:08-cv-10223-NRB Document 32-18 Type Page: 154 KA-2867 19,488.28 133.77 188.67 205.97 326.80 418.64 448.66 499.70 620.53 741.36 765.61 789.31 808.89 929.72 1,413.06 1,434.59 1,527.69 2,927.30 3,048.14 3,702.47 KA-2867 ttA~S~1 Page 1 Case: 11-1924 ?~-r 2:56 PM 07/20/10 Document: 95 Page: 155 KA-2868 05/16/2012 611099 295 CASI ENTITIES Transaction Detail By Account October 2001 through September 2002 Accrual Basis General Journal General Journal General Journal General Journal General Journal General Journal Date 8/1812002 9/6/2002 9/13/2002 9/30/2002 9/3012002 911012002 .. Num Memo Name 19 20 21 23 1.45 % 61918. pr081802 pr090602 pr091302 pr093002 dbk pr dbk pr Class NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP 6353' FUTA General Journal General Journal General Journal General Journal General Journal 12/3012001 3/3012002 6/29/2002 8/3012002 9/29/2002 INC 10,870 ... FUTA FUTA FUTA FUTA FUTA INC 34,270 ... NISTATP NISTATP NISTATP NISTATP NISTATP 12130/2001 12/3012001 3/30/2002 3/3012002 6/2912002 6/2912002 813012002 8/3012002 9/2912002 912912002 NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NISTATP NYSUI NYSUI NYSUI NYSUI NYSUI NYSUI NYSUI NYSUI NYSUI NYSUI 6356 . NJ Disability Check Check Check 4/30/2002 7/29/2002 7/29/2002 10158 10346 10347 New Jersey Divisio... State of New Jersey State of New Jersey 6356 6357 6356 6357 6356 6357 NISTATP NISTATP NISTATP 6357· NJ UI Check Check Check 4/3012002 7/29'2002 7/2912002 10158 10346 10347 New Jersey Divisio... State of New Jersey State of New Jersey 6356 6357 6356 6357 6356 6357 NIST ATP NISTATP NISTATP 6359 • Penalties and Late Fees Check 9'30'2002 10418 State of New Jersey 6359 Total 6359 . Penalties and Late Fees Total 6350 . Payroll Taxes TOTAL KA-2868 KA-2868 NISTATP 617.11 150.93 153.83 444.33 449.78 1,155.28 1,168.51 1,383.31 1,387.34 1,932.04 1,942.25 0.00 1,942.25 117.50 220.84 404.70 0.00 404.70 99.88 433.16 1,024.80 99.88 333.28 591.64 1,024.80 Total 6357 . NJ UI 0.00 117.50 103.34 183.86 404.70 Total 6356 . NJ Disability 86.96 201.06 318.16 361.12 617.11 150.93 2.90 290.50 5.45 705.50 13.23 214.80 4.03 544.70 10.21 1,942.25 Total 6354 . NYSUI 5,132.19 Filed 08/23/10 Page 15 of 40 6354· NYSUI General Journal General Journal General Journal General Journal General Journal General Joumal General Journal General Journal General Journal General Journal 0.00 86.96 114.10 117.10 42.96 255.99 617.11 Total 6353 . FUTA 3,740.75 3,801.82 3,934.72 4,234.38 5,132.19 5,132.19 38.28 61.07 132.90 299.66 897.81 0.00 5,132.19 Total 6352 . Medicare Balance Credit Debit Case 1:08-cv-10223-NRB Document 32-18 Type 0.00 1,024.80 29.01 29.01 29.01 0.00 29.01 28,638.34 0.00 28,638.34 28,638.34 0.00 28,638.34 KA-2868 HA~~'?I1 Page 2 Case: 11-1924 Document: 95 Page: 156 KA-2869 05/16/2012 11:39 PM CASI ENTITIES 07/26110 Profit & Loss by Class 611099 295 October 2001 through September 2002 Accrual Basis Total 4000 • Income 0.00 94.10 0.00 0.00 0.00 0.00 0.00 NwN ------mr 0.00 1,371.72 25,735.95 30,000.00 0.00 0.00 17,795.00 803,207.51 803,207.51 1,000.00 0.00 0.00 0.00 74,902.67 878,204.28 1,000.00 0.00 0.00 0.00 0.00 1,552.50 0.00 1,552.50 25.00 68.00 182.49 0.00 275.49 1,000.00 316.00 956.50 280.00 0.00 0.00 0.00 18.40 48.66 193.48 0.00 0.00 0.00 :J01f'b's.204.28 1,000.00 25.00 68.00 182.49 0.00 ~It~ 74,902.67 275.49 18.40 48.66 193.48 0.00 0.00 0.00 Total 5123 . AE·Books 0.00 260.54 0.00 260.54 5138' AE-Duesand SUbscriptions 5139 . AE-Finance Charge 5140' AE-Hardware 5141· AE-3D.FX Cool 5143 . AE-ADOBE.Com 5145' AE·BlkBox 5157 . AE·Datavision 5158' AE-Digital River 5161 . AE-Electrlcal Supply 5165· AE-GL Video 0.00 0.00 1,026.48 4.37 0.00 0.00 1,026.48 4.37 KA-2869 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N1Sf' KA-2869 86.30 767.39 1,014.43 4,316.84 180.82 571.70 335.00 ~ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 I Filed 08/23/10 Page 16 of 40 0.00 0.00 0.00 NN TOTAL 207.51 1,465.82 25,735.95 30,000.00 800,000.00 3,000.00 17,795.00 0.00 316.00 956.50 280.00 0.00 Total S007 . AE-Auto 5123· AE-Books 5125' AE-Bames & Noble 5126 . AE-Borders Books 5128 . AE-IEEE Books NJ5r 0.00 Total 5002 . AE-Alrfare 5007 . AE-Auto 5009 . AE-Central Parking 5010· AE-Edison Parking 5011 . AE-Gas 94.10 0.00 Total 5000 • AE-Accounting 5002 . AE-Airfare 5004 . AE-American West 5005 . AE-Expedia 5006 . AE.Jetblue NN CO FUNDING 207.51 0.00 0.00 0.00 800,000.00 3,000.00 0.00 94.10 Total Income Expense 5000 . AE-Accounting 5001 . AE.JIII Feldman CPA NISTATP Case 1:08-cv-10223-NRB Document 32-18 N LLC N Ordinary Income/Expense Income 4000 . Income 4010· Reimbursed Expense Income 4013 . Co-Funding via Out of Pocket 4014 . Co-Funding via Mastercard 4015 . In-Kind Equipment Contribution 4020· NIST ATP Income 4712· FROM DBKTO NIST AlC 1010 4912· DBK For NIST ATP 86.30 767.39 1,014.43 4,316.84 180.82 571.70 335.00 ct1lfr"'fltt. S~ KA-2869 Page 1 Case: 11-1924 Document: 95 Page: 157 KA-2870 05/16/2012 611099 295 CASI ENTITIES 11:39 PM Profit & Loss by Class 07125110 October 2001 through September 2002 Accrual Basis 5168· AE-IBM Direct 5169' AE-J&R Sound 5171 • AE-Lumberland 5173 • AE·Projector People 5174· AE-Racklt Technology 5176· AE-8ub Zero Technology 5178 • AE-Wacom Technology 5180' AE-Winzip 5140' AE-Hardware - Other NISTATP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 NN CO FUNDING 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,111.73 243.53 9.90 199.00 1,366.00 89.35 171.29 29.00 310.57 TOTAL 1,111.73 243.53 9.90 199.00 1,366.00 89.35 171.29 29.00 310.57 Total 5140 • AE-Hardware 0.00 10,802.85 0.00 10,802.85 5189· AE-Hotel 5190· AE-Installatlon 5192 • AE-Homefront Hardware 5193' AE-Jensen Tools 5190' AE-Installation - Other 0.00 2,282.80 0.00 2,282.80 0.00 0.00 0.00 0.00 Total 5190 • AE-Installation 5200 . AE-Intemet 5203 • AE-Expedla 5200 • AE-Intemet - Other 0.00 0.00 0.00 2,672.03 1,161.01 111.87 3,944.91 2,672.03 1,161.01 111.87 0.00 0.00 0.00 331.25 0.00 0.00 0.00 3,944.91 331.25 0.00 -- 0.00 331.25 0.00 331.25 5210 • AE-Meals 5220 . AE..()ffjce 5222 • AE-Coffee Distributing 5226 . AE.Qfflce Depot 5227 • AE.Qffice Max 5229 . AE-Radlo Shack 5231 . AE-8taples 5220 . AE.Qffice • Other 0.00 1,433.23 0.00 1,433.23 0.00 Total 5220 • AE.Qffice 5260 • AE-Phone 5265 . AE-8print 5266 . AE-Telephone 5260 • AE-Phone - Other 0.00 5270 • AE-Postage 5275 . AE-USPS 0.00 407.93 2,939.06 28.20 185.60 1,029.35 201.25 0.00 4,791.39 -310.00 234.30 127.00 0.00 0.00 0.00 Total 6260 • AE-Phone 0.00 0.00 0.00 0.00 0.00 0.00 407.93 2,939.06 28.20 185.60 1,029.35 201.25 0.00 0.00 0.00 51.30 4,791.39 -310.00 234.30 127.00 51.30 0.00 0.00 279.43 279.43 Total 5270 • AE-Postage 0.00 279.43 0.00 279.43 5280 • AE-Repalrs 5290 • AE-8emlnar 5292 . AE-8IAM Math Society 0.00 46.16 0.00 46.16 KA-2870 0.00 fJJ5r KA-2870 500.00 ~ 0.00 2- Filed 08/23/10 Page 17 of 40 Total 5200 • AE-Internet 0.00 0.00 0.00 0.00 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 N LLC N 500.00 Sal' KA-2870 Page 2 Case: 11-1924 Document: 95 Page: 158 KA-2871 05/16/2012 611099 295 CASI ENTITIES 11:39 PM Profit & Loss by Class 07/25/10 Accrual Basis October 2001 through September 2002 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 5299 • AE-5oftware 5350· AE·Tech 5351· AE-Time Motion Tools 5352 . Microsoft 0.00 0.00 6000 . Accounting 6003 . Jill Feldman CPA 6004 . Joan Hayes CPA 6005 . Ken Jackson 0.00 0.00 0.00 0.00 0.00 6010· Auto 6011 . Auto Rental 6012· Exxon 6013' Gas 6015 . Parking 0.00 0.00 0.00 KA-2871 0.00 0.00 387.25 0.00 0.00 0.00 0.00 0.00 1.552.65 49.30 56.64 993.50 /V/SI OhJ~ KA-2871 500.00 « 1,733.00 3,500.00 2,090.00 3.280.00 500.00 0.00 0.00 0.00 0.00 0.00 0.00 387.25 4.00 90.00 50.00 1,589.00 0.00 8,370.00 349.55 139.95 247.30 0.00 1,733.00 3.294.54 104.55 245.00 0.00 3,000.00 2,090.00 3.280.00 ----_. 0.00 0.00 0.00 2.00 349.55 4.00 90.00 50.00 1.589.00 0.00 Total 6000 . Accounting 0.00 0.00 139.95 247.30 0.00 0.00 Total 5369 . AE·Travel 0.00 Filed 08/23/10 Page 18 of 40 5369· AE·Travel 5371 . AE-Luggage Carts 5372 . AE-Metrocard 5373 . AE·Taxi and Limousine 5374' AE-Train 3,294.54 500.00 799.49 36.00 15.63 68.94 19.00 72.69 1.227.90 97.89 105.90 159.00 34.95 44.94 57.90 554.31 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 104.55 245.00 0.00 Total 5360 • AE-Tools 0.00 799.49 36.00 15.63 68.94 19.00 72.69 1.227.90 97.89 105.90 159.00 34.95 44.94 57.90 554.31 0.00 Total 5350 • AE-Tech 5360· AE·Tools 5361 . AE-Mlcro Mark 5362· AE-Tecra Tools 500.00 TOTAL Case 1:08-cv-10223-NRB Document 32-18 Total 5290· AE-Semlnar 5299 . AE-5oftware 5300 . AE·Buy Up Time 5303 . AE-Eacceleratlon 5306 . AE-Getlnfo.Com 5307 . AE·lrls Inc. 530B . AE-Jasc Software 5310, AE-McAfee 5312· AE-Quickbooks 5314' AE·Regsoft 5316' AE·Roxio 5317' AE-Runtlme 5319' AE-Tehalchemy 5320 . AE-Visioneer 5321 . AE-WNT.Reg.Net 5299 . AE-5oftware • Other NN CO FUNDING NISTATP N LLC N 8,870.00 1.552.65 49.30 56.64 995.50 S112 3~7~KA-2871 Page 3 Case: 11-1924 Document: 95 Page: 159 KA-2872 05/16/2012 611099 295 CASI ENTITIES 11:39PM Profit & Loss by Class 07125110 October 2001 through September 2002 Accrual Basis 0.00 0.00 8016· Sunoco 6017' Tolls Total 6010 . Auto 6019· Books 6020 . Communications 6021' ATT 6022· Cable 6025' MCI 6026' RCN 6027 . Reimbursed Telephone 6028 . Skytel 8030· Thorn 6032 . Verizon 8034 . Volcestream Wireless 8035 . Vz Wireless 6036 . Webworqs fttI# NN CO FUNDING 43.40 507.15 TOTAL 43.40 507.15 0.00 0.00 2.00 3,202.64 0.00 3,204.64 0.00 464.80 0.00 464.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 122.33 798.06 410.75 524.01 344.00 486.60 854.55 836.12 229.43 272.93 4,000.00 0.00 Total 6020 • Communications 6040 . Computer Installation 6041 . Columbia 8043 . Flglia & Sons 6044 . Homefront Hardware 6045 . Kips Bay Hardware 6046 . Metro Solar NIST ATP 0.00 0.00 0.00 0.00 0.00 589.96 1,995.00 29.00 70.27 1,000.00 122.33 798.06 410.75 524.01 344.00 486.60 854.55 836.12 229.43 272.93 4,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,878.78 0.00 8,878.78 589.96 1,995,00 29.00 70.27 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 3,684.23 0.00 3,684.23 6050 . Conference 6053 . Dues and Subscriptions 6060· Employee Benefits 6061 . Arlsta 6062 . Childcare Services - Rosalie Me 6063' Drugs 6064' Gym Membership 6065 . Horizon 6066 . Medical Reimbursed 6067 . Oxford Health 0.00 0.00 600.00 141.06 0.00 0.00 600.00 141.06 3,104.35 1,835.00 3,236.88 1,143.46 888.54 19,245.60 11,209.74 0.00 0.00 0.00 0.00 0.00 17,295.00 0.00 3,104.35 1,835.00 3,236.88 1,143.46 888.54 36,540.60 11,209.74 Total 6060 . Employee Benefits 0.00 40,663.57 17,295.00 57,958.57 6090 . Equipment Repairs 6092 . Honorarium 6093 . Insurance 6100· Legal 6102 . Frederica Miller ESQ 0.00 0.00 0.00 107.17 569.80 925.37 0,00 0.00 0.00 107.17 569.80 925.37 Total 6100 . Legal 6120 . Miscellaneous KA-2872 6,000.00 0.00 6,000.00 0.00 0.00 6,000.00 0.00 6,000.00 0.00 147,01 0.00 147.01 NJ~ OnJ'1 if KA-2872 Filed 08/23/10 Page 19 of 40 Total 6040 . Computer Installation 0.00 0.00 0.00 0.00 0.00 0.00 0,00 Case 1:08-cv-10223-NRB Document 32-18 N LLC N KA-2872 1J 7~S"'3 Page 4 Case: 11-1924 Document: 95 Page: 160 KA-2873 05/16/2012 11:39 PM CASI ENTITIES 07/25/10 Profit & Loss by Class 611099 295 October 2001 through September 2002 Accrual Basis 6122' NG Check 6130 . Office 6150' Outside Service 6151' Abe Karron 6152' Advanced Technology Group 6155' D. Ferrand 6157' George Wolberg PhD 6158· James Cox oIs 6161 • Radio Logic 6162' Scott Albin NISTATP 0.00 0.00 NN CO FUNDING 0.00 433.27 1,000.00 1,000.00 1,300.00 38,898.99 33,930.00 100.00 2,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 0.00 433.27 1.000.00 1,000.00 1,300.00 38,898.99 33,930.00 100.00 2,000.00 Total 6150 . Outside Service 0.00 78,228.99 0.00 78,228.99 6170· Paypal Payments 6175 . Postage & Delivery 6178 . Repairs 6180 . General 6178 . Repairs· Other 0.00 0.00 329.75 641.10 0.00 0.00 329.75 641.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6330 • Research and Development 6331 . American Advanced Power 6332 . American Media Systems 6334· EMAG 6335 . frozencpu.com 6337 . General Computer 6338 . Pacific Data Storage 6339· Ricoh 6341 . SGI Developers 6342 . Silicon City 6343 . Silicon Graphics 6344 . Vision Shape KA-2873 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 215.00 1,180.09 2,850.00 845.83 97,997.14 1,429.00 8,019.57 295.00 93,064.55 45,265.35 6,643.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N/5/ KA-2873 o"J9 2,000.00 4,950.00 5.200.00 100,000.95 184.252.72 19,800.00 1,312.50 3,405.00 3.520.00 9,348.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 248.10 2,000.00 0.00 331,789.92 0.00 Total 6300 . Payroll Expenses 0.00 2,000.00 4,950.00 5,200.00 100,000.95 184,252.72 19,800.00 1,312.50 3,405.00 3,520.00 9,348.75 173.10 75.00 Filed 08/23/10 Page 20 of 40 6300 . Payroll Expenses 6301 . Scott Albin emp 6304 . James L. Cox emp 6305 . Elisha Gurfeln 6306 . D.B. Karron 6307 . Charles La Salla 6308 . Regner M. Peralta 6310' Matthew Rothman 6311 . Robert G. Wine 6314' Nlcholee A. Wynter 2,000.00 0.00 Total 6189 • Rent 0.00 0.00 248.10 0.00 Total 6178 . Repairs 6189· Rent 6192· Rentfor 2002 173.10 75.00 Case 1:08-cv-10223-NRB Document 32-18 N LLC N 331,789.92 215.00 1,180.09 2,850.00 845.83 97,997.14 1,429.00 8,019.57 295.00 93,064.55 45,265.35 6,643.25 517~·SW KA-2873 Page 5 Case: 11-1924 Document: 95 Page: 161 KA-2874 05/16/2012 611099 295 CASI ENTITIES 11:39 PM Profit & Loss by Class 07/25110 Accrual Basis October 2001 through September 2002 NISTATP NN CO FUNDING 210.00 0.00 2,128.51 0.00 0.00 0.00 0.00 30,000.00 0.00 TOTAL 210.00 30,000.00 2,128.51 Total 6330 ' Research and Development 0.00 260,143.29 30,000.00 290,143.29 6349 . Stationery 6350 . Payroll Taxes 6351· FICA 6352 . Medicare 6353· FUTA 6354· NYSUI 6356 . NJ Disability 6357· NJ UI 6359 . Penalties and Late Fees 0.00 195.77 0.00 195.77 0.00 Total 6350 . Payroll Taxes 6370 . Travel 6371 . Airfare 6372· Hotel 6373· Meals 6374· Mlsc Travel 6375· Taxi 6376· Train 6377 . Transit Check 6370 . Travel· Other 19,488.28 5,132.19 617.11 1,942.25 404.70 1,024.80 29.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 29.60 0.00 62.50 0.00 0.00 100.00 160.21 2,923.31 224.93 627.25 14.75 599.60 431.40 19,488.28 5,132.19 617.11 1,942.25 404.70 1,024.80 29.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28,638.34 100.00 160.21 2,952.91 224.93 689.75 14.75 599.60 431.40 92.10 5,081.45 0.00 5,173.55 0.00 0.00 1,330.35 1,568.00 0.00 0.00 1,330.35 1,568.00 Total Expense 94.10 818,729.80 47,795.00 866,618.90 Net Ordinary Income 0.00 -15,522.29 27,107.67 W11.585.38 Total 6370 . Travel 6379 . Tuition Reimbursement 6380 . Utilities Other Income/Expense Other Expense 6500 . Payroll Clearing Account 6504 . Debits Net Payroll Clearing Acc 6516· Credits Net Payroll Clearing Ac 0.00 _ _ _0:..-.0_0 0.00 Total 6500 . Payroll Clearing Account 7000 . Bank Transfer 7001 . CASI Co-funding Rec'd by NIST 7006 . From 8735 TO INC OUT 7009· FROM INC TO 8735 IN Total 7000 . Bank Transfer KA-2874 128,118.29 -137,377.91 0.00 0.00 0.00 -20,600.00 94,376.00 -60,000.00 ----- 0.00 ------- KA-2874 0.00 -9,259.62 13,776.00 tffYfaJSl!5 128,118.29 -137,377.91 0.00 0.00 0.00 0.00 0.00 ----- - - - - -0.00 - HA Filed 08/23/10 Page 21 of 40 /f~--~ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28,638.34 Case 1:08-cv-10223-NRB Document 32-18 N LLC N 6345 . YC Cable 6346 . In Kind Computer Equipment 6330 . Research and Development - Other -9,259.62 -20,600.00 94,376.00 -60,000.00 13,776.00 . {,6~ 7~~page6 KA-2874 Case: 11-1924 Document: 95 Page: 162 KA-2875 05/16/2012 611099 295 CASI ENTITIES 11:39 PM Profit & Loss by Class 07/25/10 October 2001 through September 2002 Accrual Basis Total Other Expense Net Other Income Net Income NN CO FUNDING TOTAL 0.00 4,516.38 0.00 4,516.38 0.00 -4,516.38 0.00 -4,516.38 0.00 -20,038.67 27,107.67 7,069.00 Case 1:08-cv-10223-NRB Document 32-18 NISTATP N LLC N Filed 08/23/10 Page 22 of 40 KA-2875 KA-2875 KA-2875 Page 7 Case: 11-1924 Document: 95 Page: 163 KA-2876 05/16/2012 611099 295 CASI ENTITIES 11:40 PM Profit & Loss by Class 07/25/10 Accrual Basis October 2001 through September 2002 Ordinary Income/Expense Expense 5220 . AE.QffIce 6000 . Accounting 6003 . Jill Feldman CPA 0.00 6010· Auto 8011 . Auto Rental 6014' Mobil 8015· Parking 165.25 2,000.00 0.00 0.00 Total 6000 . Accounting RENT 0.00 165.25 2,000.00 0.00 2,000.00 295.57 63.91 100.00 0.00 0.00 0.00 TOTAL 0.00 2,000.00 295.57 63.91 100.00 0.00 0.00 0.00 Total 6010 . Auto 0.00 459.48 0.00 459.48 6018 . Bank Charges 6020 . Communications 6021· ATT 6022' Cable 6025· MCI 6028 . Skytel 6030· Thorn 6032 . Verizon 0.00 45.54 0.00 45.54 139.61 87.60 135.99 369.32 522.22 1,299.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 139.61 87.60 135.99 369.32 522.22 1,299.23 0.00 2,553.97 0.00 2,553.97 6050 . Conference 6051 . Depreciation 6052 . Domain Name 6053 . Dues and Subscriptions 6060 . Employee Benefits 6063· Drugs 6066 . Medical Reimbursed 6067 . Oxford Health 0.00 0.00 0.00 0.00 970.00 10,489.00 70.00 50.00 0.00 0.00 0.00 0.00 970.00 10,489.00 70.00 50.00 477.92 774.00 1,996.96 477.92 774.00 1,996.96 0.00 0.00 0.00 Total 6060 . Employee Benefits 0.00 3,248.88 0.00 3,248.88 6090 . Equipment Repairs 6091 . Finance Charge 6092 . Honorarium 6100· Legal 6102· Frederica Miller ESQ 6106 . Pennie & Edmonds 6109 . Solomon & Bernstein 0.00 0.00 0.00 317.17 8.75 472.25 0.00 0.00 0.00 317.17 8.75 472.25 Total 6100 . Legal 6120· Miscellaneous 6150· Outside Service 6152' Advanced Technology Group 6155· D. Ferrand KA-2876 10,000.00 0.00 10,000.00 0.00 9,404.13 1,800.00 10,000.00 9,404.13 11,800.00 0.00 0.00 0.00 20,000.00 11,204.13 0.00 31,204.13 0.00 20.28 0.00 20.28 0.00 0.00 68,000.00 3,319.00 Nbf-';J~r KA-2876 0.00 0.00 Filed 08/23/10 Page 23 of 40 Total 6020 . Communications 0.00 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 INC AJE 68,000.00 3,319.00 11;.3 HA~I\C.!H1 KA-2876 Page 1 Case: 11-1924 Document: 95 Page: 164 KA-2877 05/16/2012 611099 295 CASI ENTITIES 11:40 PM Profit & Loss by Class 07/25110 Accrual Basis October 2001 through September 2002 RENT INC TOTAL Total 6150 . Outside Service 0.00 71,319.00 0.00 71,319.00 6175 . Postage & Delivery 6189· Rent 6191 . Rent for 2001 6192 . Rent for 2002 0.00 189.35 0.00 189.35 0.00 0.00 0.00 33,000.00 16,000.00 0.00 0.00 Total 6189 . Rent 6330 . Research and Development 6342 . Silicon City 0.00 0.00 1,000.00 33,000.00 16,000.00 49,000.00 49,000.00 1,000.00 0.00 Total 6330 . Research and Development 0.00 1,000.00 0.00 1,000.00 6349 . Stationery 6350 . Payroll Taxes 6351· FICA 6352 . Medicare 0.00 320.47 0.00 320.47 Total 6350 . Payroll Taxes 6360· Taxes 6361 . NY Corporation Tax -1,229.23 -330.24 -1,559.47 0.00 0.00 0.00 0.00 0.00 800.00 100.00 800.00 0.00 0.00 100.00 -1,559.47 800.00 - - - - _ 100.00 ._0.00 100.00 0.00 7,639.04 0.00 7,639.04 Total Expense 18,440.53 113,442.56 49,000.00 180,883.09 Net Ordinary Income -18,440.53 -113,442.56 -49,000.00 -180,883.09 Other Income/Expense Other Expense 6500 . Payroll Clearing Account 6504 . Debits Net Payroll Clearing Ace 0.00 6380 . Utilities Total 6500 . Payroll Clearing Account 7000 . Bank Transfer 7002 . CASI Co-Funding to NIST ATP 7005 . From 8735 to INC IN 7010· FROM INC TO 8735 OUT Total 7000 . Bank Transfer Total Other Expense Net Other Income KA-2877 9,259.62 0.00 0.00 0.00 0.00 0.00 9,259.62 20,600.00 -94,376.00 60,000.00 9,259.62 0.00 0.00 0.00 0.00 9,259.62 20,600.00 -94,376.00 60,000.00 0.00 -13,776.00 0.00 -13,776.00 0.00 -4,516.38 0.00 -4,516.38 0.00 4,516.38 0.00 4,516.38 !'Jot ,JJSt' 'Q KA-2877 ~y~~I'''' KA-2877 Filed 08/23/10 Page 24 of 40 0.00 Total 6370 . Travel -1,229.23 -330.24 0.00 0.00 800.00 0.00 Total 6360 . Taxes 6370 . Travel 6375· Taxi 0.00 0.00 Case 1:08-cv-10223-NRB Document 32-18 AJE Case: 11-1924 Document: 95 Page: 165 KA-2878 05/16/2012 611099 295 CASI ENTITIES 11:40 PM Profit & Loss by Class 07/25110 Accrual Basis October 2001 through September 2002 Net Income ·18,440.53 INC -108,926.18 RENT 49,000.00 TOTAL -176,366.71 Case 1:08-cv-10223-NRB Document 32-18 AJE Filed 08/23/10 Page 25 of 40 KA-2878 KA-2878 KA-2878 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 166 KA-2879 N. Y. S ~ DEPARTMENT OF STATE DIVISION OF CORPORATIONS AND STATE RECORDS ..............~.._ _. Filed 05/16/2012 08/23/10 Page 611099 26 of 295 40 ALBANY. NY 12231-0001 :~~~~~.~:~:~=: ENTITY NAME l CASI LLC .. =•.__ .=c····===·=====~1 I ~ f '" DOCUMENT TYPE: MERGER (DOM LLC) PROCESS COUNTY: NEWY SERVICE COMPANY: DELANEY CORPORATE SERVICES LTD. CONSTITUENT NAME: COMPUTER AIDED SURGERY, • SERVICE CODE: 30 INCORPORATED • I I t ;iLED;O;ijoi;oo;-~iiON;:::::::::--~;7o;o;30ooo66;-;iLM-;;O;o;j00006;O--~ ADDRESS FOR PROCESS ___________________ THE.LLC C/O SOLOMON ~ BERNSTBIN EFFECT DATE _ --_---- II 08/30/2002 I 1178 BROADWAY 5TH FL NEW YORK, NY 10001-5404 I I I REGISTERED AGENT ---------------- ••=za•••••••••••••• FILER •• =~~========.s= FEES 95.00 PAYMENTS FILING 60.00 CASH 0.00 CHECK 0.00 TAX C/O SOLOMON & BERNSTEIN CERT COPIES 1178 BROADWAY STH FL NEW YORK. NY 10001 • •••• _======= =s.=================c===;===~= JOEL BERNSTEIN ESQ 0.00 HANDLING 95.00 -------- 0.00 0.00 CHARGE 10.00 DRAWDOWN BILLED 25.00 95.00 0.00 REFUND 0.00 ------ ooS-1025 (11/89) ---------------------- KA-2879 'I - KA-2879 - -- KA-2879 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 167 KA-2880 Filed 05/16/2012 08/23/10 Page 611099 27 of 295 40 --\R ~ -----~ - "~I . I I State ofNew York } Department ofState J I .\'S: i I Iv"", c~niJJ tItat 'M tullWud copy Ittu WOI """f'tU~tI is II Irw 1:Df'Y oj mid ori,ilUll. wi,,, 'Iv "";';11II1 _ _III {.uti ", ,Itt' DqxImrtmr fI{ Slal~ IWI ,11m ,Iv ItIIftI ~t:rPlo.ry ofS,a,,. KA-2880 KA-2880 KA-2880 --_.- ... Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 168 ~- ~ KA-2881 Filed 05/16/2012 08/23/10 Page 611099 28 of 295 40 ~20830000 ~{) ~ \ .' ~I C2R.TJFICATE OP MERGER ~ of ~i %\ iJUo CAS! I ~I u.c CASI i i u.c \ I I I I! r" Under Section 1003 of the Limited Liability Compmy Law I I I FJkST: 'I1w name aDd jgriadietian of fomwioD 01" orgmization of each domwtlc; limited liability company or other domestic bIIIiDeIs adity that is to merge are: i 1. Computtz Aided Surpry, lDCO"~ewyarlt State 2.CASI \ u.c SECOND: For each d.omcstic limited liability CODlPlDY aM domestic odH:r business entity. die date when i1s initial Articles of OrpniZltioD 01" foJmaIion clocumeDt was filed with Deparunmt of Stare is: . f I i I i 1. Computer Aided S\IfICrY. IDe Certificate ofIncorporation: December 12, 199' I I I I I I I i I I I I II I I i 2.CASI u.c Articles of ara",ization: 1uly 31. 2002 I ! I : 1lDRD: The name oftbe iUMving domestic limited lilbiHty company iI: CASI LLC. FOtJR..TJf: n. asreemem o'-S- hat N.u app.covecl and uocuted by CKh of~ domatic limiteclliability compauies or cbDestic other buiDcIS eatitia thai is a puty thereto. FIFTH: 1he mtlft declive date oEth. Certificate ofMCI'ICI'. ID_. Wto be \IpoD tho date orlbe fi.lin& or~ I I ! I i I I I I ! i ! I SIXTH: lbc SecrlUry of Stale i. dosipated • -cent ol1hc aurrivina Iimi.tcd liability ampanyllpOD wham PfOC*I apiut it may be Icrved. The po&t ofBce address withiD or without \ I II I ! i I I !i I ! KA-2881 KA-2881 KA-2881 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 169 KA-2882 Filed 05/16/2012 08/23/10 Page 611099 29 of 295 40 tbia SlalC 10 which the Secretlry ofState shaJJ. mail a copy of III)' JJIO"U against the hmited liability company stn'ed upon him or 1= is: CASl u.c c/o Solomon ~ Bematein. 1178 Broadway. S· floor, New York. New YOIIe 10001-5404. SEVENTH; The agreement ormerpr is OIl file. the followiDa place ofbusineu ofthc nrvivirta domeac limil8d liability COJDINIIly: 300 £at 33- StI'CCt, Suite 4N, New YOlk, New York 10016. ElGH1H: A copy o,the asre-n- of meracr win be £uwiahcd. by tho AUYiviDa QomClltic limited Hability complY OIl request md without COld to lIlY JIlCIDber or lin)' dDmcstic limited liability oompaDy Of to any person boldine an imerest in my ocbIlr buIiDeu eatity that ia to m. I II panuaDl Ie such ~ I NIN11t: There are DO cbaaps to the Arbc1el ofOrpaizatioD neeesmy by reuon ofthe mc:rzer. \ I I I I 1 I II I ~ I I ~~ II I I I II I II I I I I II . .. I I I ~ ...... .. ~..: ..: •.~... = ; " • KA-2882 KA-2882 KA-2882 Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 170 Filed 05/16/2012 08/23/10 .. .. Case: KA-2883 Page 611099 30 of 295 40 ((020830000 1olf6 CERTIfICATEOF MERGER ~ \1\ of I I I I I i I CASI ILC I CASt LLC I Uncla- Scdion 1003 oCtbc 1.im;bId Liability Company Law I I DRAWDOWN· • .')ELANEY- 30 I j,... lttSTATE OF NEW YORK Filed by: Joel BemsIeiD. Esq. c/o SokaoD A Bemaein DEPARTMENT OF STATE 1178 Broadway. , . tka: New York. New York 1001 t:JI.~ _~ {} ·';;:1·2 ~(JG 302002 :$. s>s:c FLED r I LO:5 HV Of: ~.l' lanz I n~·\'--I""'\ I -~J •.::v:;,--: ,L 3 KA-2883 KA-2883 KA-2883 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 171 KA-2884 KA-2884 KA-2884 Filed 05/16/2012 08/23/10 Page 611099 31 of 295 40 KA-2884 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 172 KA-2885 .r Ccni1ic.:atL. ~o. NUll:ber ()f units Filed 05/16/2012 08/23/10 Page 611099 32 of 295 40 -9(1- ---:~--- FormCl1 under the laws of the State of N\:;V! York CA·SI;.· .LLC MEl\1BERSH1P (~ERTIFI(ATE rrTiis' Certificat-e certifies tliat I~ tlie.o~.f)nerof:Ninety (90)fu.[[y paia units oj"the a60'~'e LLC transftra6w only on tIre 60o~' oftlie LLC 6y die holder lierefifill person or 6)' ~llfy autflOnzed-..'ilttorney Up011 surrem{er of tliis Certtficatc properly cuc£oncd. '11ie total num6er (~f units issuetf is 100. ()lS1 LLC is the ,i-urcrren1l9 entity after the merat.'T of C{J1Iqnaer }~'/:ii~J S urge'l) I tlcorpomtea (f)/CI1!'4 C7f5/witli Cl1. S' f LLC'. .In 'Witness ((If/hereof tlie LLC has cause;,{ this cert~fiLat.e to be slnlled 6_'1 its mallaniuB tnem5cl: {Dated: 'N"ovem6er 1.9, 2002 ,.i; :'~i'~'i . . ' '\.> Yt' Iiw.,,·..I\. .~.' J KA-2885 KA-2885 KA-2885 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 173 KA-2886 Ct~rtiiitalL No. 2 Filed 05/16/2012 08/23/10 Page 611099 33 of 295 40 NUlllber of units.-...:.-_4 Forme.d under the l,hvs of tile State of New York CA_SI-LLC l\lEIVI8ERSHI P LER'I'IFI(.AT-E qJiis Certificate certifies tfiat ~r. A6ra/ial1t 7(p.rron Is the o'wner ofOne (l)fufIy paid" units of the abo've LLC transftTa5k onfy lm tJie 6oof<§ oftlie LLC 6y tfie I;ouler hereo.fin penon or 6)1 dil.{y t1uthon2ed-j1ttoYnI'Y upon sur-rend,?/, o.l this C£!rtificate prop{'r~y elldorsccf. 7he totar lw.1t16er of units issuedis 100. CAS] Ll Cis tlie su:nJivitl8 entity after the merger oj' Computer )11({ed"Su1fJe.1Y l11COrpOlllUd' (D/(jJ/./f. C)lSI wiL./i c..JtlSJ LEe In '(·'f,1'tlless 'W!iereof; the LEe h.a.5 caused this certiJi'cate to 6e s(qncJ by its I/WILaH;UH mem{ju: , -.. >~~ - .~ it('A)/ (Dr. -D, (Il 1(arrl~n. :M.allllfJin,q !J\1.em6er KA-2886 KA-2886 KA-2886 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 174 KA-2887 Ct;rtiflca~c No. Filed 05/16/2012 08/23/10 Page 611099 34 of 295 40 Number of units -~-2 Formed under the laws of the State of New York C.AST· '. LLC VlElVIHF:RSHIP CERTIFlf:ATF 'This Certificate celtij':e.\ tfiat :JUt:. Joe{(jJernstein o'(·t'1U!r (~fO'ne (l)fu.[fy paid units of the abtyfJc £LC tran.sferal;fe ()llfy OIl tlie 6ook,§ of trw LLC 6-y tue fiofd"er liereof - ,:n person or 6y dial dlltfion"zed-~Jtttorney UPOIl sZln-endl!l' of th.1S Is the Certificate propt.>rfy endorsed. 11ie totafnumber (~f LUi. its l:~rued-is JOO. CJJS I LLC is tfie sU'rvi.piu8 entit)1 after tftc mer8e'r 0:/ C(,mputer·.Ait{e,fSuFgt'l) lnL:orpo"·lted-<Vj<B/.Jl. C/f.SI 'witli CjtS'J LLC. I tl rtJl!itlless (Wfiereo..f~ tl1e LLC lias cause£ t/iis certificate to be sinneJ by its ",allaf1infl1lTem6e,~ KA-2887 KA-2887 KA-2887 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 175 KA-2888 4 Filed 05/16/2012 08/23/10 Page 611099 35 of 295 40 NU1:lber of units--=--2 Formed under the laws of the St·ve of New York CAST· .LLC '71iis Certificate certifies tflat ~s. tFredica :Mi{fer (lXfufEy paid u.nits o..f /;r,.l~ aDO'f)l! L1:(' transfera5(e on(y on tlie 6ook~ oftfie LL.C 6y the fiot:erer hereof in Is tfie o'wner ofOne 01 b.y cfufy L1utiionzea..?l ttomeyupon surrender n...f this ("ertificate properfy endorsed. piJrsofl 77ie totafnum6er of units issued is 100. CY1Si Lfe is tile su:rvivi-nO entity after tlie mcraer (>j~ Co.".rpuler j'4id"e,rSufyely 11lC0'1'0rc.ltea (j)/IJ/fl C./1.S1 ·witl;' (~'i1...S1 CLC. In i{t1Iil:'tll-ssftVfie'reoj: t:flf LLC lias caused'this cCltiji:ate t;o 6e si81l~d 6) its mallaf/illB l1le",{jc/~ {J)ate,{ ~N(),f.!I~m6e1'J9, 2002 ~1\4.wjV-/ KA-2888 KA-2888 KA-2888 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 176 KA-2889 NUl11her of units._..::::::J 5 Certificate No. Filed 05/16/2012 08/23/10 Page 611099 36 of 295 40 _ FlllTIleJ undtr the laws of the State of Ni:w Y('fk CAST ·LLC iVIEl\lDERSILlP CERTlFICATF: 1Jiis Certificate certifies tJiat ~fr. l£{isha gurj'ein Is Oie o'U.Jner of'I1iree ('Jfu[[y paid U1lits of tlie a6o-1.;e LLC tran~fel'a6re oufy on trw 6oof<§ of the LLC by trw fio{der hereof in pnx()1f 01 6) {fury authurizea.A ttonzey upon sun-I!m[e-r of tJiis Cert!ficate proper{y endorsea. rrfie total"llum6er ~f unit.r: issued" i.~ 100. C:4S1 ££.(' is the sUl'l.li·dllB entity after the mCl;qer of Computerjllidcd-Suracry fnClJrl'0ratu[(j)fll/J1 C~SI 'w£tll efts] [f.C'. In l1ht,WJS 'VVfLCrl'l~/, tfie LLC lias Ctwsed this certificate t.o 6e .sig11 l-'d- 6y its 11lllTUlBing 1Ilc11l6er~ llJatea: ~Afcn:em6er 19, 2002 ~~r<lh/y (Dr. ~D. (8, KA-2889 1(p.rmll, <j"Wanagit1!J 'Mem.6er KA-2889 KA-2889 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 177 KA-2890 Certificate [\0. Filed 05/16/2012 08/23/10 Page 611099 37 of 295 40 ,-2__ Number or units_..:..--_ _ Punned under the laws of the State of New York iVlEl\lIJFRSHfP CERTIF1CATE (I1i.is Certificate certifies tliat Jv1r. Lee gold6ers l.s tlie (I'wner of One (l)_fu[ry paU{1/.nits ,1 tJie '16ovc LLC transjera6[e onfy on tlie 6ook,§ of the LLe 6ytlie Norder fiereof in penon or 6y tfufy ,ultlinnzed./4tto'rney upon surrender o}- tJiis Celtific:ate pr0l'erfy endorsed: 7Tre tota{ number of u.nits issued is .100. C;;fS.l LLC z's tlie survh.'ing entity ,!fter the mel;qer (~f Computel jhd~d-S'ltr8e1)' InCOlporatcd 'DljJ/;1. C/1SJ-u)idi C;t51 LLe. In I~Vit11ess iWfiertwj; tl1e LLC Ilas caused- tliis certificate to he s~qllt:d- by its manilHirlf{ 11le1ll6ef: (J)r. KA-2890 (D. q~. rl(armn... 'frlani1gil1B :w.em6er KA-2890 KA-2890 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 178 KA-2891 ~ Lerl t!lC(Hc Ne. ,_1_'_ Filed 05/16/2012 08/23/10 Page 611099 38 of 295 40 ~llmbcr 01" units-...:.-_- h)m-icJ Imder the laws cf the State of New Ynrk CASI LLC JVIEMRERSHIP C:ERTIFIC.t\'fE 'llzis Certificate cert!fie~ tli-at :Mrs. :Marian 'KflrrOfl. is the owner ofOne (1)fll[[y paid units qf ti,e ablY(Je LLC trans./cla6{e 01l(Y on t1ie liook§ of tlU! LLC 6y tlie horder fiereo..f in pt.lson or 6y did) il1lt!ion'zed";Hf:ll nury 1I1"l1/ surrmu(el' of tliis Cert!fi.cate proper(v endorsed. '11ic t,ot.alnumber of Ullit.~ i.\suca is 100. C)1S1 LEe is die surr;i'fJ;tl8 lmt-ity after the merger C),I CompuUrj4id"ed-...\ 'urtJery InC01poratea (])/{J3!YI (,:~.sl·u'itli C;4.51 LLC 111C-lJit.ness ·fit/liereof, till' LLe has Cd used- tfiis cert!ficate to be si.qIH.do ijJI its mc.l1la(qil'JlI1f.(~11l6cl: KA-2891 KA-2891 KA-2891 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 179 KA-2892 Certific<Hc No. Filed 05/16/2012 08/23/10 Page 611099 39 of 295 40 Number of units,_-:-._ _ Formed LlllJer the laws of the St,lle of ~l;W York CA"ST' LLC iVI 'El\tlIJE RSH I peERT I ,Fl('ArE , 'T'h.t:s Cert!ficate certifies tfiat 9Y1.r. 5Wattfie'w (Barton 'RptJiman ofOne (1) fully paia units of tlie a.60'fit LLC trausfera6Ce O'llfy on the 6(}o~' of the LLC 6y the horae" fwreo.f 1~11 person or 6y dufy autliorized)l ttorne_y UpOil surrender oftliis Cert{{icatc proper(y endorsed. Is tile C1XR.Q(VISIO:NjfL The O'(.Vl1C-r totllf llum6er of u.nits issued" is 100. (:;151 LLC is tlie surviv£IIB entity after tlie merger of CcJlJlplaerflideJ.~·ur!:JefYIm:orporalet{iD}R/)1 (j151 'with C;151 LLC In '1 Jlitness 1(IJ)r1ere()j~ tne £LC lia.J' caused" tliis certificate to be sinned- 6J its managing mem6er. KA-2892 KA-2892 KA-2892 Case: Case 11-1924 1:08-cv-10223-NRB Document:Document 95 Page: 32-18 180 KA-2893 Certificate No. _i.)_ Number of umts Filed 05/16/2012 08/23/10 Page 611099 40 of 295 40 -~-- 0nned wlder the laws of the Sutc of New York j7 Cf\SJ,"LLC 1\'1£ lVlli E.RSHIP C'ERT IFICArrE 'Ifiis CertifUate certifies t(tat (Professor James Lee CoX • h' t lie pro'( JisioJlaf Q'f.')Tler ofOne (1)fully paia un£ts tif t lie a6m'c LLC transjcra6fe 01l£Y on tile 6ook§ of tfi.e LLC 6y tlie Iiofder (wreC!.fin persan or 6y dury authorized)lttorlll!)' upon surrcndCrof tJil~'> (erttficate propcr{y endorsed. 7/1£ tota[number of units issuel is 100, C')4SJ LLC is tJie SUrfJiH:1l0 entity L!f"tcr the merger ~f Compul.er_:4.ide£SU1:qcry IncOIpom.te,{(D!Bj/J Cft.Sf ·witn. CJl5.l LLC. In ''(i1!itrzess 'fIt/tiereof: tfie LLC has causea tfiis certificate to 6e s~qlled-~)' its IIllUla,qiflY mem6er: (Dated: ~fVO"()em6er 19, 2002 KA-2893 KA-2893 KA-2893 Case: 11-1924 o Document: 95 Page: 181 KA-2894 PAYMENT DUE DATe 11l23101 ~ I NEW$248.44 W numl:>er. 295 $DDTJEjODO MINIMUM DUE B~LANCE $10.00 PI8ase rnakI! ctl!tdc Of IIlIJI"MlY order noo\MhIA.,~ . .~ in " _ _ _ _ _ _• CHASE GoU) UASTERCARO. ~ ~New Add' ....: \~ 611099 ACCOUNT NUMBER: 5263 2710 09281812 CHASE Print 05/16/2012 DEFENDANT'S ---------------------TeI~ I ;~ J..(_.1..-_ _ _ _ _ _ _ _ _ _ _ _ _ __ DR D. B. KARRON 005025 SUITE 4H P .O . BOX 15836 WILMINGTON DE 300 EAST 33RD STREET NEW YORK NV 1001'~940' 1988~-S83' 1... III.IIII"I.lnlllllllll.I,IIII, •• lllllIlIullllllllllllll 1,"I1I1I1.II""ull.II,.I,illll .. lllu .. III11I1",I,,llIlh 1 10 ~ 52b327 100'2lUc!7200024!4400001000b J.,01 Please detach at perforation and mtum with your payment. ''r~ :.- ',j.. I :1· NEWQALANCE I .248M :rot~aia)rT UNE PAYUENTDUE DATE 11123101 -, :'18,&00 ISTATEu:~;:allATE I C.:LlNE I. DAYS IN B~~ CYCU: I AVAtLABlE cASH $18,2a1 FOR ~TlMATEREWARD8 CUSTOllER$ERVIOE: CA1.1.1~ 52,54.3 : .: ; :!!&rt .. 'y~ut .. .... 7,749 . " Atoount Summ.ry: . 101'AI. Pre-AoulBaiance (-) Paymenla, Cn!KIit$ (+) Purchases, Cash. Debi~ (+) FlNA.NCE CHARGES $8752.76 16279.1$ 7506.66 208.18 48.44 $10.00 . CREDITS CHARGES 300.00 15e58.17 KA-2894 KA-2894 KA-2894 Page 10f4 ' Case: 11-1924 Document: 95 Page: 182 KA-2895 05/16/2012 611099 295 Please enclose remit coupon from page 1 of your statement with your payment. Tl?llltpt ypUr eredts and ~ 1621$.18 ,t;~~~~~~~tOV~. ~X:X:)!,INH)NONE; y~,:t&.!w~,PA~YOU~~E'CRl:()IrC1l~·Ell~t.. FOR FREEl REGlSlERTOQa.V AT '.' .. 0:." " ...... : ~, ' ' ..," ., . ' . .. ... KA-2895 - ' . . ,'. '" '···;·'<r ·l.i.< / ',;~" :'..~ ,:h': ... ... ~(,';•....;,:., ".,.: ., ~Pll~ ··..J~:GiM· ua...-.ro.m ,', ',' KA-2895 t · '. ,. ~ . ~: . ' .. ' P.e); 8Ox'15836 wlJrnin on DE, tgaaa;.;S838. ~--~~~~·~~'iI.·~=~~!.t+'~" ~~~lr';~1t· N, rf~v ~ -.: J'1'~,.,...;.t,.rvI ,..... ~I KA-2895 Page 20f4 Case: 11-1924 \ Document: 95 Page: 183 KA-2896 05/16/2012 611099 295 OCHASE . Please enclose remit coupon from page 1 of your statement with your payment. , '." I .. ,.. ," .~_.- .- _ .,' -. ....~ .- - .- :," Here's bow we determined your Finance Charge·: Pun:I\aMs' CutI . .P\IIilN ... ,eY«M VO.IM110% $1.0888.61. $143.33 $0;00 $t43.33 15.00'K 15.00% V O.GUI08% 15.81 $4.85. .00 $&...6 17~ 38.a1% 8Iderartl"~~ m.thodend~~ I n b m a t a n : ' · . Q.;E:~~~~~~~~. " KA-2896 .: .- .: . ~.: KA-2896 ~P~~ts ~"erC.'d;·.,.O~ .,ox 15831, WQmlfl9tQJt DE 1~ ~~.' :' .......""""fr'I' ...rr 1o:~GoId . . .................. -...... ' ....... r ........ _ _ ... _ _ _ --..1 __ ' _'___ .. ___ ..I ... __ L... ~ ~ UjIII!,llP ~_ . . . . . . . ~.;.A. II'. KA-2896 Page 3 of 4 Case: 11-1924 OCHASE Document: 95 Page: 184 KA-2897 05/16/2012 611099 295 J ust think••• more stamps more checks more worries Pay your Chase credit card bill online for FREE with the Chase Bill Management Center www.chasebillpay.comipromo o CHASE . Pay your bills online and on time . . Sign up for the Chase Bill Management Center today It's fast. ..it's easy...and irs secure As a Chase cardmember, you can pay your Chase credit card bill online. It's FREE and you don't need checks...envelopes... or stamps. Just sign up for the Chase Bill Management Center. Use it with Chase Online Account Acc_.~ where you can: You can pay your other bills online, too Pay just your Chase credit carel bill for FREE. Or for a small monthly charge: • Receive, view and pay up to 20 bills online • Pay any bill or anyone in the U.S. online • View your current account balance • View your next payment due date • VieW your most recent transactions Sign up today and get your first 3 montha FREE. Sign up at www.chaaeblUpay.com/promo and soon, paying bills will be a breeze. *Note: If you're not already a Chase Online Account Access member, you can sign up today at www.ch_.comlcarda S1N84101 KA-2897 KA-2897 KA-2897 Page 4 of 4 A /1 Case: 11-1924 -.. • o Document: 95 Page: 185 KA-2898 CHASE PAYMENT DUE DATE 12124101 I NEW$117.58 BALANCE Enl8/' Amount Enclosed In MINIMUM DUE B KARROH tDIEMf 002399 P . O. BOX 1583' WIl"INGToN DE 19886-5836 I. ,,111,1111 .. 1,1,,111111111.1,1,,1, •• 11'111,,"11•• 11,,1 .. ,11 1,"1111",1111"1111.11 .. 1,1 ... 1..111,,, ,II" ,II" ,1,.1,,11.1 "_JL_1:j~9..,L~~_ S2b3271DD'281872DDOl17S8000010003 Chase Select Banking Gold MuterC.nr® CHASE ACCOUNT NUMBER: 5263 27100928 1872 NEW BALANCE PAYMENT DUE DATE STATEMENT CLOSING DATE $117.58 1212A101 11128101 I TOTAt CREDIT lIN~ $16,!OO TOTAtAVAllABl..ECAelIT -'1!t38~_ I liNTS AVAIl lEDEMPTIO o . * ;4.184 IIt.'''lr Here is your Aerou MaAvJ 56 ' 12 + 37· 10 Previous Bal8IlC8 + 16 ' 95 + (-) Payments, CMts (+) Purchases, Cash, Debit 68 · 90 + (f') FINANCE CHARGES New alee 14 • 10 = 32 ' 4 S 2 26 - 2 2 + + See outh * [)E(;CRlPTION OF TRANSACT10NS 1112& 10130 1001 10l2Il tM1 10J29 10130 WOf 1\m I 6B ' 9O 17 • 9 0 56'12 4'30 + 1 8 ·10 + 1 3 ·15 \9,20 + + + 16' 95 9 . 80 + 226 - 22 ..... ",: ' / ~ CREDITS CHARGES ;;;;;;0;;;;;;;; 4'5.39 PAYWEHT · T~KYOU ATM PAYIIIENT 'f'(. AT .. PAYMENT 'f'( • ATM PAYMENT 'f'( AT .. PAYIIIENT 'f'( - ..... .. -..., a. EM uu •• "r I AVAllA81..E CASH rOUERSEF fij.:I---- DAYS IN 81~~ CYClE _ .._. UlTIMA 1112. Below F'IMse make ChIIdC or ITWNY ordar pe'fItIIe to: CH.t.SE GOLD MASTERCARD. 300 EAST 33RD STREET NEW YORK NY 10D16-94D6 111'2 111'5 "1'5 '11'8 11120 BoX&$ Villi waallo .... proIKt "" credlt~ . AN •• 1ftrOI ........ CIIaw ~ PIa4 •• tor 1'IIn. I haw "act MClIIrIdtntI/Id ItIIIfIdo.ed Offe,. .....1'IlJ1Id l1li1 ............. II optIonal.1Id I .,..yuncll at anyt~ . SUITE 4N 11.Q1 295 $DDDDDDD $10.00 or.,.... ,,-, o 611099 ACCOUNT NUMBER: 5263271009281872 ¥l:::.r-___________ _ 'T~: .!. (_-'-__________ D. 05/16/2012 !5O.00 100.00 45.00 75.00 782.00 1:25.09 THANK YOU THANK YOU THANK YOU THANK YOU PAYMENT - THANKYOU PAYWENT - THANK YOU PAY..ENT· THANK YOU In.CO DlMf RfADE .,91 NEW YORK NY 0I..JANf RfADU1W .NfW YORK ~ tEMONOE NE.W¥ORI< NY ;;;;;;0;;;;;;;; ;;;;;;;;;;0;;;; ;;;;;;;;;;0;;;; 32.52 -=== = & ~ ...~ i ~ <> 1; ... .. § ~~=~~NSN¥ORK n MACHINE SA NY 212·.,ETROCARDNY ~ FOOD EMPORIUM tnti1 S'S NEW YORK CITY NY IlA TAVIS ION NEW YORK 'f'( l ::l READE.,f11 :g ,..~ .,,. ~ (1\ Ia :. KA-2898 KA-2898 I KA-2898 J Case: 11-1924 Document: 95 Page: 186 KA-2899 05/16/2012 611099 295 o CHASE Please enclose remit coupon from page 1 of your statement with your payment. Your cbarges and crediD at a glance: DAn: DAn: NO. 11/11l 11111 11112 11113 11113 8R22 1 1ItO 11111 11/12 11113 11113 11113 11/14 TRQ2 8JGN rna VEGA t1I13 Z1JD 11114 3TPB 11114. EGM1 11114 it DESCAlPTIOH OF TAANSACl10NS !lI\'I1t'IIl; ,,:'1*15 11115 ~. 1111$ 11115 11118 1111& 11119 t 1118 11120 11118 11119 11119 &2ZB FPHIJ 1R!iR lMQ! JRW 11120 11120 11121 1WO VX1E 11121 ,B481 11122 11122 3PGR 11f23 11f23 06F2 11123 11123 ' L38V 11123 11124 . ttf21 11123 JRlQ 11124 8WA 1V21 ~, ~.• ""g~~!I!l "~r..' - Here'l bow we determined your FinaDee Charge*: ~ DAILY AVERAGe Do\llV .. PERIOOIC UT£ IAlMICE \I 0 .03973% V 0.04671% I'euoOtC/ ..... ~E ARGE 10.00 ~ . OO ,.,IIIW. TOTAl ~E AGE SO.OO $10,05 $10.06 • PIeue ... revclI"M ada lor balance ~ method and other mportanllnfonnadon. Q $3,55 ANNUAl. ANNUAL ~i~AGE PERC,.mAGE 1• .60% 17.05% 17.05% ~ 0 .00% QuoSilons about your accoun1? Credit Card lost or .stolen? CaH Chase Customer Service 24 hours a day, 7 daY$a week, toU-free. at 1-800-441-7681 or write PO Box 15919, Wilmington, DE 1985C-5919. Pam Servicio aJ Cliente en EspafIoI: 1-8Q0..545-0464. ' i'. .• .. 0. , KA-2899 ~Send Payments to:•Ch ... Gold MasterCard. ___ " . _ . l.. _ _ _ .• _ • • _-.1.. .... _ ... _ .. _ _ .- -- -- ---· • • n n , : __ ____ M~~ ).f..~_.~.: .~ :. ~., KA-2899 ~P KA-2899 .. P.O. Box 15838, Wilmington DE 1t886-5836. . . age 2 0/ 3 C!Aa _ _ _ ...w..f_Alh.. .... &I.'--'- ..... ... ,.".,~ ___ ' . ~~~ " .... U~.A~~h. _____ ~~ _ _ _ __ _ _ __ ~ Case: 11-1924 Document: 95 Page: 187 KA-2900 • OCHASE PAVMENT DUE DATE 01125/02 I NEW$134.62 BALANCE addron ,and $DDDDDDD Please make check 0( money order D. T~bo .... : .!. ( _--'-_ _ _ _ _ _ _ _ _ __ B KARRON payable to: I ~ 1 '22,0 01 M;tSe;r.. ------------_ orptfnthere: 004826 SUITE 4101 300 EAST 33RD NEW YORK NY 295 EntQr Amount Enclosed In Boxes Bslow $10.00 t~lophon. nu_ ~~IIn~.Iog""fO www,cnub.comfc4fds 611099 ACCOUNT NUMBER: 5263 2710 0928 1872 MINIMUM DUE F_Addtess; ChongoyOUf 05/16/2012 STREET P.O. BOX 15836 WILMINGTON DE 10016-9406 11111111 •.,11,,, ,ull,II .. 1,1 ••• 1•• 111. tI.lI, •• 11," 1•• 1,,11.1 19886-5836 I••• nt .1 •• 1.. 1.1111 •• 11 .. ,1.1. Jill ••• 11 •• 11 .... II,.lInl.,,1I 526321100928181200013462000010000 Please detach 81 perforallon and raturn with your payment . o ; .. . ~. CHASE ! Chase Select Banking Gold MasterCard'» ACCOUNT NUMBER: 5263271009281872 NEW BAlANCE PAYMENT DUE DATE STATEMENT CLOSING DATE DAYS IN BILUNG CYCLE $134.62 01126/02 12131101 32 TOTAL CREDIT UHE TC''!AL AVAILABLE CREDIT CASH ACCESS UNE AVAILABLE CASH $16.500 $18,365 $18,600 $16,365 Ii fOR ULTIMATE REWARDS CUSTOMi:R SEAVICE : CALL 1~243~533 :<; l:' K ! . ~i~:t~~ ULTIMATE REWARDS POINTS EARNED THIS hIONTH TOTAl POINTS AVAILABLE FOR REDENPTION POINTS EXPIRING ON 3.223 57.407 7,749 12131102 Here is your Account Summary: lOTAL Previous Balance ( -) P.8)'~ts, Credits (+) Purchases, Cash, Debits (+) FINANCE CHARGES I(=) New BalancQ Minimum Payment Due $117.58 3205.58 ., ' • 3222.62 0.00 134.62 $10.00 ~ . . • it ,.' ",. Your charges and credits at a glance: DATE NO. 12101 12103 IWI ESWl GOKM 12103 12103 lW3 12106 lW7 12112 DATE 11128 ESWl ESX4 ESXl ESZI 12112 ESZl 11130 7E32 11130 OPE9 11130 OWTK 11128 11128 11/30 09Z4 11129 11130 J0A2 12106 12107 12112 12112 11130 11128 11130, l1rL6·, 12101 12101 12101 12102 12103 12103 ~ 12104 12/04 12/04 12105 12105 12105 12106 11130 t3Ml ,',.1:1fJf!;' ~' 1;1130,' lG lWI IWI IWI BlG2 05RS GRHG 026M A3fQ ARNF NGYf AS2T C,GH vIm 12105 MMMX 12105 GKHE lW2 12103 lW3 12f()4 12f()4 12104 12105 12100 00V2 . DESCRIPTION OF TRANSACTIONS T. 200.00 1494.00 200.00 ~ . -- '" -- .......• -:-:::: - -- I'" - & .. - ... 'i:il~ ," J,~"'~~l .hnc; - . <q 0; 0 ~ ·40.91 ~ ~ - 10.57 9.80 FOOD EMPORJU.~ ,#.!~..~1~~~.rg§,~,S't. ~.}~t",.,.;t. ! •. ' z,o, i;r-'UiEVO~'Fe[d.~Di~A"dS!~~'l..~!ti~W~'J~~~·!~:-~'; ~!-fnt~jd>; ;'ff ::1 ~,,!, . 'N ' lORIOf'rA, jill:liv"fORi<"l\iV; ·,If, \!R "<'F"'2ND AVE DELI 09690017 NEW YORK CITY NY GRISTEOE'S 99 SN3 NEW YORK NY LECHTERS HOME STORE 1#2 NEW YORK NY HONG KONG SUPERMKT SJG NEW YORK NY NY SPORTS CLUa..FTC-C # TEl2123868598 NY GRISTEDE'S 99 SN3 NEW YORK NY DUANE READE #197 NEW YORK NY GRJSTEDE'S 99 SN3 NEW YORK NY THE CORNER ORUG STORE NEW YORK NY CURRY IN A HURRY NEW YORK NY MEE NOODLE SHOP & GRll NEW YORK NY FOOD EMPORIUM "767 515 NEW YORK CITY NY PATRICIADAUA NEW VORl< NY 0 " ',,, • KA-2900 ~ '" ~ CHARGES • 20.24 • 677.5() PATRICIA UANEWYORK NY RITE AID STORE 4971 MANHATTAN NY MEE- NOODLE SHOP & GRIL NEW YORK NY KA-2900 CREDITS 117.58 100.00 400.00 694 .00 PAYMENT. THANK YOU ATM PAYMENT NY - THANK YOU PAYMENT · THANK YOU PAYMENT · THANK YOU PAYMENT · THANK YOU PAYWENT - THANKYOU PAYMENT . THANK YOU GRISTEDE'S 99 SN3 NEW YORK NY i ..j 45.39 -' -17.66 -18.92 - 56.'70 ---- 79.00 22.88 "- 11.76 38.85 172.05 15.78 9.15 38.99 840.00 -.... - :l/ --= ---- - >< ~ J» "1 .... (') g .': KA-2900 Send Payments to: Chase Gold MasterCard, P.O. 80x 15836, Wilmington DE 19886-5836. Page 1 of 2 Write your account number on your check or money order. Never ssnd cash. See reverse side for other payment instructions. Case: 11-1924 .. Document: 95 - Page: 188 KA-2901 05/16/2012 611099 295 • OCHASE Please enclose remit coupon from page 1 of your statement with your payment. o Chase Select Banking Gold MasterCard(1) CHASE ACCOUNT NUMBER: 5263271009281812 Your charges and credits at a glance: DATE DATE 12107 12107 12107 12107 HEeL 1W7 9BZZ 1W7 M7E1 twa P82W 12'09 PS9G 12'09 SOO6 12108 12109 12109 12109 ...... 1we OKPP 12110 11/10 12113 12114 12115 12116 12116 12116 12110 12110 12113 12114 12115 12116 12116 12116 12111 12118 12119 12120 12120 12121 12121 12117 12118 12119 ZE1H 4)(MV OC'(1 T3SJ 3SRN I.OB6 XL24 XTRD QSHa 39VN AN51 LVOZ .2EJL 3P4D ZMAQ RPSK 5696 12122 12120 12120 12121 12121 12122 12122 12122 12/13 12123 WV2H :l7l: Z7FT !.?@ 7~~_. :; :l XA73 12126 B~DP 12127 12127 WJ9S 12128 8LFF 12126 12127 12127 12J28 1-2J29 DESCRIPTION Of TRANSACTIONS NO. CREDITS CHARGES STAR8UCl<S 0831 32NOO48 NEW YORK NY FOOD EMPORIUM #767 S 1S NEW YORK CITY NY SAM'S NOODLE SHOP NEW YOR.K NY URBAN-QUTFITTERSIIOO31 NEW YORK NY DUANE READE #197 NEW YORK NY GRISTEDE'S 99 SN3 NEW YORK NY MELISsA BLUE NEW YORK NY SN3 NEW YORK NY GRIST.E DE'S99 MEE NOODlE SHOP & GRILNEW YORK. NY DUANE READE #197 NEW YORK NY RfTEAlDSTORE4971 MANHATTAN NY FOOD eMPORllJ~"767 S1S NEW YORK CITY NY DUANE READE#19T NEW YORK NY TSI FITNESS TRNG NEW YORK Y 0 jv/J FOOD EMPORIUM 67 SIS NEW VOR ITYNY HAIR PRODUCT OUTLET NORTH HAVEN CT FOOD EMPORIUM #767 SIS NEW YORK CITY NY DUANE READE #197 NEW YORK NY SN3 NEWYORK NY GRISTEDE'S 99 ON STAGE NEW YORK NY QPASS '\IVWW.QPASS .CO~ :206-694-4426 WA MODELL'S SPTG GOODS 6 NEW YORK NY .OYSTER BAR RESTAURANT NEW 'fORK NY CAFE INDULGE NEW YORK NY JtNGO·GAE INC NC'NYORI< NY DUANE READE #197 NEW YORK NY LA BELLA PIZZA OF N.Y. NEW YORK NY SN3 NEW VOR.K NY GRISTEDE'S 99 SN3 NEW YORK NY GRISTEDE'S 99 BORDERS BOOKS &MUSICK.! NEW YORK NY _ GRISTEDE'S 99 .~ ~~J:o!~YORK NY ------ ~ ------ ~j ~ - _ .----- -Total 01 your C«idits and charges 3205.58 3222.62 ::: IMPORTANT MESSAGE ABOUT AN IMMEDIATE PHONE PAYMENT FEE. WE MAY IN OUR DISCRETION PERMIT YOU TO MAKE PAYMENTS BY _ AUTHORiZING US ON YOUR BEHALF TO TRANSFER FUNDS FRO ... A DEPOSIT OR OTHER ACCOuNT TO YOUR ACCOUNT . FOR EACH SUCH • _ PAYMENT , YOU WilL BE CHARGED AN IM~EDlATE PHONE PAYMENT PROCESSING FEE OF $12. ~~ _. He r e's how we determined your Finance Charge·'. NOMINAL AVERAGE DAILY PERIODIC RATE Purchases V 0 .038360/0 V 0.04534% Cash DAILY flAtANCE $0.00 $0.00 PERIODIC I MIN. FINANCE CHARGE TOTAL FINANCE CHARGE: $0.00 $0.00 $0.00 $0.00 ANNUAL ANNUAL PERCENTAGE PERCENTAGE RATE RATE 14.000/. 16.55% 0.000/. 0.00% • Please see reverse side for balance computation method and other Important IntOflTlatlon. ........ Q auestlo.ns about your account? Credit Card IoS1 or stolen? Call Chase Customer Service 24 hours a day. 7 days a week, toll·free, at 1·8QO.441 -7681 orwr~e PO Box 15919, Wilmington. DE 19850·5919. Para Servicio al Cliente en Espanal: 1-800-545-0464. KA-2901 KA-2901 See Send Payments to: Chase Gold MasterCard, P.O. Box 15836, Wilmington DE 19886·5836. Write your account number on your check Of mon~y order. Never send cash. _ ~ i . _ ~ -~ ;j --7 ..... - >< 1- -- 1 ~ Il !. KA-2901 Page 2 of 2 reverse side for other payment instructions. Case: 11-1924 .. Document: 95 Page: 189 KA-2902 OCHA..~E "" NEW BAlANCE 02l221(l2 $2,588.08 295 Enter Amount Enclosed In Boxe~ Below MIN'MUMDUE $0000000 $51 .00 ~I>IeW Add/o.s: _ Please make check or I11OI'leY order pay.bID to: CHASE: GOLD MAS I E:f.!c..:ARO. my uedt 1'IIlInII. Aeau eMIl,"" "' tIwo Chas. Pa}llnllnt f'lgtetlor 1'IIn. I hi'" r~d and .UllCllrstana the uc:tlSltd otIec. ,~ 11111 eN1I. . . . 1s optlonalilld I may cane .. II 1It-e . v." telephono nunner <>nine, logO'> to _ .chase.<:OMIcards or prim "fin" 611099 ACCOUNTNUMBER: 5263271009281872 PAYMENT DUE DATE Ch""lI" you, IIOIIJess and 05/16/2012 - - - - - - -_ _ _ _ __ Telephone: .l.(_ - ' -_ _ _ _ _ _ _ _ __ I \¥lin( 1.0 he~ JlrDttd '"I :. '. D. B KARRON (D5EK£J 004808 SUITE 4N ~OO EAST ~~RD NEW YORK NY ,. II STREET P.O . 10016-9406 BOX 15836 WILMINGTON DE 111111111." lulllll .. III ... '11111. 11111 •• 111 •• ,1.. 1'111,1 19886-5836 ',11111.',,',11.1,,1,,11 11.',',111111,111111,1 •• 11 •• 11 •• 1., ." i '~ i 526327100~2a18720025aa08000051002 Ptga~ . dGlach at perforation and relum with yOur payment . , i . Chase Select Banking GlldMasterCanr~ 1-- ACCOUNT NV~aEA :' S2ga 2710 Q9281 $72 . ',t " STA:n;&aeNT CLOSING DATE 01129/02 TOTAL CREDIT UNE TofAL AVAlLA.ULECREDIT CASH ACCESS LINE $16,500 $.1 3,911 $16,600 ,. ! . DAYS IN B~UNG CYCLE r 29 .1 AVAIlABLE OASH $13,911 I r .... Here is y.ol,lf AccountSuinrnary: . TOTAL PreViouS' Balance (-) PaY\Tl6nts, Credits . (+) Purchases, Cll1>h, Debits (+) FINANCE CHARGES I(=) Now 8/i'anee Minimum Payment Due $134.62 1054,07 . $50tS!f '0.00 2588 .08 $51 .00 9£OITS CHARGES 500.00. 500.00 O~ 01105 ~m 01106 0005 m~ 01J08 '0 1108 01109 1)\11'0 01110 01/09 ~1D8 01110 01111 01112 . 1 ~ ~ 01i'06 J> ~ ~ ~108 2 .! ()\I'\Q 01110 01110 .. 54 . J17 Cl 111t 01'1 2 ()11\2 01112 0111.4 01114 ~send Paymentll!o: CI\8SC.Gold Mast~rC~r4; pp. , B()X 1583.6 KA-2902 , Wilmington DE 19~-O~6. KA-2902 KA-2902 ' . .P.age 1 of 2 \ Write yoUr aocountnumoor on your chaek 91' rrionoyord&r. Nev~ send cash . SeQ (~V9rSl! side for. o~erpay~nt .nstructions. Case: 11-1924 o Document: 95 Page: 190 KA-2903 05/16/2012 611099 295 CHASE Please enclose remit coupon from page 1 of your statement with your payment. I if- o l ., Ch~ Select BanJdng.~.d MastetCIlI'd@ CHASE ACCOUNT NUMBER: . 5263 2710 0923 f872 ! I Your cbarges and credits at a glance: ---------------------------------~------_r----~ DESCIWTIONOFTR~SACT1ONSCREDlTS CHARGES . 1--+--+----+------,---------:---..- .- -------.-.. -- '. .. '.. -' ..-.. -,----- .------+-'----t--~-'--.:.j JIN GO cw:iN(>NCW YORK ' NY 17.65 ' =~~':t~~~~p,: NY ~~:- KAWSlYANS NEW YORK N Y 2 t 1 5 . . ~. , W1.g1 .1 . 'GRlSTEPE'S99. ~1.• • •~ SN3NEWY . ,.w j .' L '" J " FOOD EIIoIPORIUM 1#167 S1$ NCW YORK CITY NY 8,21 I~E COMPT·R-REGISTRATI WASHINGTON ' OC 3OOj)() . 32'0'~ . .DUANE REAOElf197 NEWYORf:( NY .s." DUANE READE #11197 NEW YORK NY GRISTEDE'S gg SN3 New YORK NY _ '. T0la! of youferedlts,and charges 18;40 . 1054;01 . 3507.53 ENROLL IN CHASE PAYMENT PROTECTOR PLAN TO~Y. THE PlAN. Tl-\A.T HEI.~ PROTECT VOURcREbr(RATI~. - . NOTICE: CREDITS ON YOUR ACCOUNT (SUCH lIS ~FUNClS FORSTORE PURCHASE15} WIll,. NOT .BE APPUEQAS A PAYMENT . PlEASE . MAKE AT lEAST YOLJR REQUlREOMINlNU ... P.AYMENTTO AVOID LATE~EESAND OTHER CHARGES. . .' . '. Herc's how we determined your Finance Charge*: . . NOMIIW. P£RI=VAATt V 0.037670/. V 0 .04466% Purchases Cash IWEMGE PERIODIC I MIN. ~E CHARGE $0.00 $0.00 FINANCE $0.00 $0.00 ANNUAL ANNUAL PER*~W;AGE PERCENTAGE RATE TOTAl ~AftCE GE $0.00 $0.00 t315% J 0.00% 0.00% 16.300/. J * P1AaS9 S99 r9V!lfta siM tor bals.noe computation n19thrxl and othgr Important infomvllion . Q . QueM~ abou.ty~r '{lccOunt?GreditCard. losl or stolen? C411 Qhase Customer Service 24 hour~ a day, 7 days a week. toll·fre~. at 1·800-441»7681 or write PO Box 15919; Wilmington. DE 19850·5919. PataServlcio al Cliente en ;Espal\Ol: 1·800-545-0464. . . '. 1·- ~. to; Chase Gold ·MasterCard,. P;O. Sox 15836" Wilmington DE 1?8S6-SB36. KA-2903 KA-2903 Send Payments . KA-2903 ~age 2 of 2 Write your account number.on your check or money ordar. N~ver send -cash. See reverse sIde fO( other payment Instructions. Case: 11-1924 o I Document: 95 - '- - - ~--. Page: 191 05/16/2012 KA-2904 -- -- - - -. -. CHASE 611099 295 o~E~Qf:1QJ~g D ACCOUNT NUMBER: 5263 2710 0928 1872 PAYMENT DUE DATE NEW BALANCE 03125/02 $3,509.29 MINIMUM DUE un, Enclosad In Boxes Below $70.00 $ Ye,! I .... nt 10 he" prOlOc' rr1Y • ,edit . Protector Plan I h_ ,ead.M . ramg. "'.... er.rol_ in It.. Cha .. Po ts opfbnallnQ I ruy oHer. t undtn'and ~nro.'tem D. B KARRON SU IfE 4 N ~ao £AST WILMINGTON 111.111,1111 .. '.1 .. ' •• 11" .1,',',,',"11, ,II 11.,11, ,11 •• 111.11 Z.l ~.oz- 526327100~28187200350~2~000070003 11 PleaS<! delach al perforalion and re\um-w.'" your paymenL CHASE Ch:.s(' &'I('ct Bankin~ Gold Mast(,,·CIiI-d ·~ ' ACCOUNT NUUBIiR: 5263 27100928 1872 PAYMENT DUE DATE STATEMENT CLOSING DATE DAYS IN BILLING CYCLE 03/25/02 02128/02 30 TOTAL CREOIT LINE lOTAL AVAILABLE CREDIT CASH ACCESS LINE AVAILABLE CASH $16,600 $12,990 $16,600 NEW BALANCE ~ . _ ----'--$3=•.:::..:50::.:::9~.2:.::9_----l CHASE .:-, $12.990 -- FOR ULTIMAI!: REWARDS CUSTOUER SERVICE : CALL 1·8()()"243~533 ~-,.. .I \05EIDI P.O . 80X 15836 DE 19886-5836 10016-9406 1.IIIIIl.IIII.III1.II/Ii';.'.,."',,!!I.,,, 1111. II", ' •• ' •• 11.' o ~ $9lalu,e 002811 33RD STREET NEW YORK NY ~~t:ri~~lJsea ~~~f v" ~ !\l .>l.1;·: IOrAl POINT S AVAILAIlLF. FOR REDFMPTION POINT:> FXPIRWG ON fARNEDTHIS MONTH 1.732 62.647 7.749 UL liMA' I: )O(~WARDS POINTS ULIlIUH MIIUIU' 12131102 I Here is your Account Summary: I , TOT~l ZERO LIABILITY GUARANTEE WHEN SHOPPING ONLINE OR DOWN THE STREET. AS A VALUED CHASE $2588 .08 PrAViollS Balance ( - ) Payments, Credits (+) Purchases. Cash, Debits 900.00 1785.22 'J5.9'J (~) FINANCE CHARGES Ii:=l New Balance CARDMEMBER, YOU AREN'T LIABLE 350929 Minimum Payment Due FOR ANY UNAUTHORIZED PURCHASES. $70.00 Vour charges and c.-edits at a ~lance: ~ ~~~ U2106 02 /1 5 02121 01129 ()\129 01130 01128 021'2 1 i I"no 1266 CAll 01130 01/3\ 02iOl 02/0 1 01/3\ ~;oo3 0 2101 G1I'S 01101 ZFS2 02103 IlXO 0~103 J061 02103 IN1 1<.G ~~~. I gOKN A12 011:10 01130 SASR 01130 Ol\IS 01/)0 Y1EM olrJO 2F513 01128 0:?/03 07/03 t1 02106 Uti!: CoOKM 02115 01(30 01129 REF. NO. 02105 O?J(y') 02 /06 0':1/07 02109 02109 02109 02/ f(} h~SendPa ,j.')-"-)4 ~4tX om5 JOSS rom l814 02/05 711QE 02106 SMI-1G OWl TOIN UlT 02109 468)(, £Y.!IID RAVO 02/09 A632 CREDITS DESCRIPTlON OF TRANSACTIONS :,00.00 200.00 200.00 PAYMENT THANK YOU ATM PAVMeNT NY · TIIANK YOU AHA PAVMENT NY - 1 HANK YOU DUANE READ( #197 New YORK NY DUANE READE #197 NEW YORK NY DUANE READE 11107 NEW YORK NV SZL NEW YORK NY TODARO BROS SZL NEW YORI< NV TODARO BROS BENJAMIN REST AURANT AN NEW YORK NY MEE NOODlE SHOP A GRll NEW VORK NY TEMPORARY CREOIT REVER 'SAL: 30.85 · ~*\llIft~UI!"liliW.~- ' _ _fi\IIIllI. fj afWW.. I DUANE READE 11197 NEW YORK NY I""''''C," 0099'NC ".<ARCOS ~ GRISTEOE'S SN3 r-JEW YORK NY STARBUCKS 0831 32NOO48 NEW YORK NY FOOD EMPORIL.M #-767 S 1S NEW YORK ellv NV . UUANt KtADE': "'97 NEW YORK NY . . -. " ..'_ ='~" · l~-"'!Ji'iW~NV.. "...,'''''' ~ Sr'A BUCKS'oli:)1 j } - "; '8·".j'"~'" SAM'S NOODLE SHOP NEW VORK NV 0 \ JAI.IF RFAD( 11197 NEW YORK NY \"''' ~""o"C<,,, M".'~"~ ., NV "' RADER JOE'S #0Q005SM2 OCEANSIDE GRIST EOE'S 99 SN3 NEW YORK NY NECT AR REST AURAI'\T NEW YORK NV DUANE READE /1197 NEW VORK NY cp,<;r t; 06' <; QQ <;,\1.'\ NFWYClRK NY CHARGES e." t." ;0 , . •_ . ~. b..i.. 9.40 2d.47 I :1 S? 13. 12 17.64 8.70 _~ 54 .07 17.87 ~ . 200.00 16.43 \6.37 3988 n .72 ."." . '. 79:00 ~ .c . , ,,,,,,,,,~~!ilf.i, 4.t9 13A5 8.20 ".2. 64 .11 34 .69 2J .Ob 21 ." 86.20 . ---- _.......... menlslo: Chase Gold MasterCard, P .O . BoX 15836, Wilmington OE 1~86.5836. . Page 1 012 KA-2904 KA-2904 i Write yo~r 1\ccount number on yuur check or money order. Never KA-2904 send cash See revelse Side lor other payment Instructions. O:.!/ II U'...!I1,\ Case: 11-1924 Document: 95 05/16/2012 1000 SUITE 4N 300 EAST 33RD STREET NEW YORK NY 10016~9406 Chase Gold MasterCard ACCOUNT NUMBER: 526327100928 usn O CI-IASE PAYMENT DUE DATE 03/25/2002 $ 3,509.29 295 Facsimile Copy D. B KARRON NEW BALANCE 611099 MINIMUM DUE $70.00 NEW6ALANCE $ 3,509.29 PAYMENT DUE DATE 03/25/2002 Page: 192 KA-2905 ACCOUNT NUMBER: 5263 27 10 0928 1872 TOTAL CREDIT LINE TOTAL AVAILABLE CREDIT STATEMENT CLOSING DATE $16,500 $12,990 0212812002 Here IS your Account Summary: TOTAL Previous Balance (-) Payments, Credits (+) Purchases, Cash, Debits (+) FINANCE CHARGES (=) New Balance Minimum Payment Due $2,588.08 900.00 1,785.22 35.99 3,509.29 $70.00 Here are your Charges and Credits at a glance: TRAN. POST DATE DATE 01/29 01/30 OHZ9 OH30 01/30 01/30 01/28 01/30 01/30 01/30 REF. NO. SA12 SA6R QA1S Y7EM 2F5B 01/29 01/30 1Z66 01/28 01/29 01/31 02/01 02/01 02/03 02/03 02/03 01/30 01/30 01/31 02/01 02101 02/03 02103 02/03 QAL 1 JEDR N003 G1 FS ZFS2 1LXO J067 N1 KG 02/04 02/04 02/04 02/05 02/05 02/06 02/06 02/07 02/09 02/09 02104 02105 02105 02/06 02106 02107 02109 02/09 02/09 02109 02/10 02/11 02/12 02110 02111 02/12 DESCRIPTION OF TRANSACTIONS DUANE READE #197 NEW YORK NY DUANE READE #197 NEW YORK NY DUANE READE #197 NEW YORK NY TODARO BROS SZL NEW YORK NY TODARO BROS SZL NEW YORK NY CREDITS CHARGES 30.85 9.40 24.47 12.52 13.12 BENJAMIN REST AURANT AN NIiWYORK NY MEE NOODLE SHOP & GRIL NEWYORK NY VESPRO OVERLAND PARK KS TEMPORARY CREDIT REVER SAL DUANE READE #197 NEW YORK NY HARLICK & CO INC SAN CARLOS CA GRISTEDE'S 99 SN3 NEW YORK NY STARBUCKS 0831 32NDQ48 NEW YORK NY FOOD EMPORIUM #767 S1 S NEW YORK CITY NY F4LX DUANE READE #197 NEW YORI< NY 8G3Q NY SPORTS CLUB-FTC-C # TEL2123868598 NY JOS6 STARBUCKS 0831 32NDQ48 NEWYORK NY 7HQE SAM'S NOODLE SHOP NEW YORK NY SMHG DUANE READE #197 NEW YORK NY Z76E PAYMENT THANK YOU TOTN RITE AID STORE 4971 MANHATTAN NY LBT4 TRADER JOE'S #O0005SM2 OCEANSIDE NY SN3 NEW YORK NY 2ZTT GRISTEDE'S 99 NECTAR RESTAURANT NEWYORK NY 468X RAVQ DUANE READE #197 NEWYORK NY SN3 NEW YORK NY A532 GRISTEDE'S 99 Y9PM MARU MARU SUSHI NEW YORK NY 02/12 02/12 ZFRY HARLICK & CO INC SAN CARLOS CA 02/13 02/13 02/13 02113 02113 02113 RRFN LBZW M7E5 1-800-FLOWERS.COM,INC. 800-468-1141 NY WMATA CAT#926 WASHINGTON DC WMATA CAT#926 WASHINGTON DC KA-2905 KA-2905 17.64 8.70 109.90 54.07 17.87 200.00 16.43 16.37 39.88 17.72 79.00 4.49 13.45 8.20 500.00 6.24 64.11 34.69 23.05 21 .11 86.20 39.10 100.00 48.98 3.20 2.20 KA-2905 Page 1 of2 Case: 11-1924 Document: 95 Page: 193 KA-2906 02/14 02/14 02/14 02115 02114 02114 02114 02/15 NBR4 YJYX 06WP BXKS ON STAGE NEW YUKK NY DIAMOND'S HALLMARK SHO NEW YORK NY MEE NOODLE SHOP & GRIL NEW YORK NY FOOD EMPORIUM #767515 NEW YORK CITY NY GQKM ATM PAYMCNTNY-TIIANKYOU 05/16/2012 611099 295 01:1.96 4.04 11.40 22.16 02115 02115 02/17 02/17 02/19 02119 02120 02121 02121 02124 02117 31V7 02117 9BSN 02119 K409 02119 3FYB 02120 KDJD 02121 T48S 02121 GQKN 02124 NOF1 02124 OZl24 YPB8 MEE NOODLE SHOP & GRIL NEW YORK NY 17.50 02/24 02/25 02124 02125 ONEL VZJH TODARO BROS. NEW YORK NY TRADER JOE'S #OOOOOSM2 EMERYVILLE CA 18.24 43.52 200.00 DUANE READE #197 NEW YORK NY MEE NOODLE SHOP & GRIL NEW YORK NY DUANE READE #197 NEW YORK NY HAIR PRODUCT OUTLET NORTH HAVEN CT FOOD EMPORIUM #767 SlS NEW YORK CITY NY PATRICIA DALIA NEW YORK NY ATM PAYMENT NY - THANK YOU DUANE READE #197 NEW YORK NY 56.19 8.70 26.65 93.21 9.69 277.50 200.00 13.48 900.00 Total of your credits and charges 1,785.22 ENROLL IN CHASE PAYMENT PROTECTOR PLAN TODAY. THE PLAN THAT HELPS PROTECT YOUR CREDIT RATING. GOOD NEWS! ACCEPT OUR BALANCE TRANSFER OFFER AND YOU MAY BE ELIGIBLE TO REDUCE YOUR DAILY PERIODIC RATE AND YOUR NOMINAL APRTOO%. $1732.00 ULTIMATE REWARD POINTS. THIS MONTH YOU EARNED YOU CURRCNTLY IIAVC $62647.00 ULTIMATC RCWARD POINTG. FOR MORE INFORMATION CALL 1-800-243-6533. Here's bow we determIned your Fmance Cba_rge*: Days in Billing Cycle: 30 NOMINAl AVERAGE PERIODICIMIN. DAILY FINANCE BALANCE CHARGE Cash $0.00 $~O'OO 0.03767% $3184.92 Purchases 311.98 • Please see reverse side for balance computation method and other important information. DAILY PERIODIC RATE 0.04466% TOTAL FINANCE CHARGE $~O'OO 311.99 ANNUAL PERCENTAGE RATE 16.30% 13.75% ANNUAL PERCENTAGE RATE 0.00% 13.711% Questions about your account? Credit Card lost or stolen? Call Chase Customer service 24 hours a Day. 7 days a week, toll-free at 1-800-441- 7681 or write PO BOX 15919, WILMINGTON, DE 19850-5919. Para Servicio al Cliente en Espanol: KA-2906 KA-2906 1-800-545-0464 KA-2906 Page 2 of2 Case: 11-1924 ilill o .I. Document: 95 Page: 194 KA-2907 CHASE 04122102 ~ I NEW BALANCE 295 Enter Amounl Enclosed In BoICe&: Below MINIMUUOUE $2,128.42 $DDDDDDD $042.00 ~Addr..o; ...... \ogonlO -.-~ ..... r-., 611099 ACCOUNT NUMBER: 5263271009281872 PAYMENT DUE DATE ~= ....,......-- 05/16/2012 AMge maQ died! ,. monI'I ttl" Ind aroer pey.llle 10: CHASE GOlD MASTERCARO. fIIQocI. PIou. ewaI_ h ... a.s. ~ VIt' I _to . . ~ "" Prdtc\or fIlM . ..... ,nd - - . . . . ; . . -- - - -- - - - - T...,.....: .l..(_...L._ _ _ _ __ _ _ D. B KARRON SUITE 4N _ UIIIIInIMij tilt ItIdctld olllr. 11IIdInt1Nl1MI . . . . . . . . opIIcnI MId I NlY e-.I. lIlY UrN. _ ()()4.498 300 EAST 33RD STREET P . O. BOX HEW YORK NY WILMINGTON DE 10016 - 9406 1 583~ 19886-5836 ""I1I""""'~'~""Z:l~~ 1... 1111,"11'"11.11111"1.111.1 ••111.,,,11"111 ••• 1..1•• 11.1 52b3~1100~28187200212a~2000042005 PIeasa detach aJ !)erioralion lind refurn with your paymanl . o CHASE Chllse Select Blinking Gold Maste..Clnd® ACCOUNT NUMBER: 5263 2710 0928 1872 NEW BALANCE PA'lUENT ~ DAn; ISTAT£MtNTCLOSINGDAn; $2.128.42 04122/02 03128102 TOTAL CAEOIT LttE TOTAL AYAIlABLE CREDIT $16.600 $14371 CASH ACCESS UNE $16,600 CHA~E m FOR ULTIMATE REWAADS CUSTOMER SERVICE: CALL I DAYS IN BtWNG CYCU: 28 AYAIlABLE CASH $14,311 1.-oo-~ POINTS UPIRING ON EARNED THIS MONTH IOI AL POINTS AVAIlABlE FOR REDEMPTION 3,304 65,951 7,749 ULTIMATE Nl:WAf([)S POIN15 Ul".'J£ ftfw.ur 12131102 Here is your Account Summary: TOTAL (-) (+) (+) li=} Previous Balance Pavments, Credil$ Purc:has.s, Cash, Debits FINANCE CHARGES New Balance Minimum Payment Du .. $3509.29 4684.82 3303.95 0.00 2128.42 '''2.00 Your charges and credits at a glance: DESCRIPTION OF TRANSACTIONS CREDITS CH~S 3139.12 MUG 100.00 100.81 !iOO.oo y .197 NEW YORK CAFE ~DULGE NEW YORK ~ CRlSTEDeS 00 3fI.n ~ SN2 r.lF..\III YOAI( 9.90 .sv 21 .1. 9.84 33.51 9.01 GREEN 8EANS NEW YORK ~ GRISTEOE'S 1M21 SZl NEW YORK NY SN3 NEW YORI< ~ GRISTEDE'S 99 ~UO BEUO NEW YORK 22.85 ~ STARBUCI<S083132NOO48 NEW YORK ~ ;510:5 ell~ ;5110" New YOR.K NY NIKE ~ NEW YORK ~ HIKE ar.!S4 NEW YORK NY SN3 NEW YORK NV GRISTEOE'S l1li NEWVORK NY CRATE & . ~'!ij.R· 31lQ 13!U11 29.98 80.00 c..- ~ SQnd Payments 10: Chase Gord MasterCard, P.O. Box 15836, Wilmington DE 19886-5836. Write your aOCOUnl number on ~ur Ctleck or lTIOIl4Iy orcJ9r. Neller KA-2907 17.22 5O.1S ~ --- !!!!!!!!!!!! ~ --- ~ ~ d' Page 1 01 3 send cash . sell rllvllrse SkJe lor OVlllr paylTlllnt /nStruc1Ions. KA-2907 -- KA-2907 Case: 11-1924 H.,., .e Determine Document: 95 '·I".I~!i!!8'l=ce~Cbr&e!=-=,- Page: 195 05/16/2012 KA-2908 611099 295 __________ FiNna: (,.hllf5 011 \"OIIr Acrcow1t JIt ddmnined IIJ applyinll the awlic".dI1t I'IrIodic lWeI II tn ......... _",&oily M , - ..>II oddlns .nymlntmum rh..,....,.., ,...........""' .... !hal ~. Tbb ~t ha a -F1n~ O1arge- Ellon, For ndll)pe olll'l/l$ZllOl\ In !he -~OwtIe-iII!CIIon. weak:ula an aYellllltdallr baIant't Undudlnl cumnt t~) aM "IlPIr the Ptriodic Ra 5hoMr for lID balancz. Ikre is Itow .e determine ad! of )our .,·el'llRt! daily bab&nces: I. ""' ....dJ <lot In tIut hi~t.. ........ thor ds(. '-RInn'"" bol __ 1or B.I"""" TrarNts. Adr:ulOL5 and (an :11J1D1111\ lhalinl:ludes MXIIIftI and/or unpaid filWla 01uaes. f(115 and 0Ihtr dlalf5 from pII!rioUs bdllng C)des) for the Iype d :IVmjl! dally ~ WnI'*'*-II~ dther l'uldlaaII:a5h Adranca.1'IIor RI Cumnc f'IIftttLeIf.2llh ArInras,:rnd JIal.. a 1'nnoIm. 01 'IbIIIfemd 1IaI:IJICeI) :aM add 30,. 'leW ~ TranIfm. Alhanas.1'uIdIas or • d!bI51o the \lIIP1IlPri* balance. If ~'OUI' AIXIU1t has a daily prrtodic r.dt as 5/Ju!l.n on !his stIIfmI!RI.l/II!n we abo add 10 nell such baI~ ;rn amnunl rqualto Iht ~ da}'s mding balanoe d 1Ial:UlQ: 1'nnIfm. b!'1ht IIJIIIIabIr daily !'ftIodic R.aIt (01 If men Ihan one .'d1'3l1Q:\l, or I'urch_ mukipln I'dIe alUId III'PiY cIepencIiJIK on !he avelll&f 'dall!' baI:I/lQ: reachintl a~rtain 1m!. the 10WI5l ~1abIe nit', We thenlUblrxt """, the IIJIPRIPriaIe balance any papnmb or emlilS poMIlII~,..: 1'111$ JMS us the dallf 1IaIaI1CtS. l I't theft add !hi! :IDlUIIIS Ii a111he daily baI_1or the blUln. ~It (etdudinR days wblCh mel with a aaIIt balana:) and dl~idt !he sum by the number d da~ In Ih:Jt billing fa;llf IplIIIIn arClllfCllTl'llriclllm au)Oll' tmvI. plr.aeall h TIll), I~IZ;}. It,.. .... _,.. __ .... ~ )!!do DOC!a!!!pIac: -lIte-c:l1ed "f'UI' uwn n:EDIIh ~ wrlt lID du.: vi an, .....~ ~"to 'ICC WIbcll:' b .. chal'JC or m:IIl or p/IIIIt OIder)OO Ny " - O¥rrtookld, Ills. pi! IdI!2 to kI!ep)W1 tqI)' d all chaqps until tIure c:hIq!I appear on )Wr SlI_1. • ChlcllIO see If the amount and cbIe d thr ttwse JIt ramillar, MIl II )'QU do nul ...:GJIIIIU! thr plu Of the merthant nUIle. CompInll5 may bUi und!r I difJel'frtl n:llllf or frt.m I ........ I_kn If !'!III stili do not l!!C!!I!!ilr die Ir.nsactloo, _ rdrr 10 !ht BlDg Rip SUmrna/V. ~, Thh Ki'1S us the AI~ Daily Balancr. m. ...... 1lrlI1.,1ht PmodIc kall! on thb - 1 1 . this _ Ihat Iht ratt IDay nil! wnable ArK IS illt pnme , . publIShed In ,., 11<111._ jOInIl4I 00 lilt IasI bu:.in.s oI:t). d the alelldrll' lIIonlll pillS l'I\W :u diKIa!eII in ~'Our Canlme!nber If dim? •• J I~'. ,~mcnl If IhI' "Puld!:rro 1'l!riudlcl\lln FIXA.,\('.F. 1l1Allr.r.- on !his ~:tIf'"elll i.l SO~,t""" dlr mlnlmllm ~'nJIlQ' Ch:iIJIjP flM' Purthasos .,tie; 10 )'OUr .\caJUnl CIwtIe ma), be tmpaKd on r:x:h CUll AIIwrIc.f and IIaInle .\ lr:u\!illl:llul, 1ft tlruna fall., 11111111 the Imm or your aedlt obIlplions. P;lrrhrlws Grace Periutl 1'IIeR will nut be a flnana ~ on I'Un:Iwes If ~ rec:me pI~mrnI for \he )jew llalmce ..,. I!-M ~ t........ ll.... Mlt..~" Ill.. 0.... """"' on Ihlt 11._ V"" moy ~Md ~ t......., d""ll" .., I'uIdIZQ fur tbc lin! bnll"ll C)dc In whldl ule)' are prusI to )'OOr ,W'ilmlilf Ih:tl qu bept "idt a pmioul baI:IIlQ: lizrm Of the pmious b21lIlQ! is I'IlIIua:d 10 1I!IQ II!' mdilS or p:t)menlS WI: rec:rrift by l:!:ClO SiKrI' EIrsIem TIme 00 the \I rou dosr \'OUr Aa:DUnl wi!hln 30 days (1UIlI tbe dale !his ~t:JItII\l'nI was ntaile!\. '00 1ItII' ....... plI)'Ins .... annual ke billed on IbIs.........."L Y.... ""'1' do !his ~. ~ Ii. II< III d.. ~ t 1':1 I" akIII!5I or alllnius aldie ~ numbrr sIlOMI GIIlhl5 5I!IIfflImI:Rr "Q1lmtnn,'". \'ou mil! OOIIIlru IIslng)'OUr Attru/II during this 30 day period " to the date )1JU trill" 10 dnrw )'fIUr Atmunl. I" Cu" Of Errors Or QN"stlOtlS AbDUl Your 8111 11 rou think your hiD tI _ " or 1f)'OU need II\(ft informaan ..... a IraIwdiOR 011 ~"'If bill. wrllI! lIS 011 a~ 5III!fI1t the aldla51hcMn on 11m SIaImlmI neIl 10 "QuatIeas'" asllQl II IJOIIIbIt. \I't mUSl hafrom you rom than 6Oda\~.~!CIII)IltI!he fnl bill on &hich tIw MIl' Cltpmblsn ~ You CIl1 ""PDII' lIS.1u .nnl '" will )QJf rirJtts. In IOOr -IPW us Iht fdJon'l\ infOlllUbon: l. Your name and .Ia:ounl number. l, 11rt dollar IItlOUI11 d Iht SU5pIdaI error. nnt.....,.... 3 ~ Ill. tnot """ uplaln, if )1'" an, why !'A' ........ I....... ;'.n error. If)'fIU,~ _ int-n:alioft. .t.e.;a.. dw i,.." )lOU .... WV\I,. .t.o..t. You do not ha,., \0 pa), an,- amuuntln qIdtJP .... i\e,.~ :Ill: itl\~I\llUnJl. but ~IIU m >!iII ubliplrlll w pal thr pW d your bill th:4l1te no' in quetion. nile Vo\! imcti,*)'W1 qUllllun, WI cannot ""'" )'UtI as dellnquenl nr I2b any acIiDI. 10 c:ulloct !he amounl )'\Ill q.-.ion. 1f)U.I h.....utlwi,.,j 110'" I"'l' l""" bill ."tnm"i~'" fmm y"..r u.in\l< '" chedcillfl accouRI,,oo can stIlp \he payruMt on lIllY mrount )'OU lIIink is IlII001- To stop Uw: .....n,1'SId Jm.1Ilenl ~ must call us at the ~ numller shuwn on Ihi~ ~ aftrr ~.lionsr thlft bainess days bcfoR the auIIlmalic ~mml "lIdredut.d to DIXIlr. , III ~ $~a' ita:: R"II For CrYd/r CArd Purrhll.,,, Ifl1lU h~1't I pIdlItm willi !he quality d KDOds or 1fflIQ5 111:1\ ~ pun:twed,.iI/J acmlil ad. and )'OIl hIM \tied In &CJOd railh to umc:t tht pIOIrlem willi tht mrrdIml )'UtI ""'!' i II I~;'~, Callfomi. rnl4ienlll. As re<Jlill'd by 1:10/, )'OU 31\' hen!II!' nutiIl«I th:n • IlI!ftali .. Cltdlt rqu1 odIoainB "" )00< a.rdk record may be ...bmjnaloo a mdk rtponin, "II""'!' " !"" Trolll<Wr. Pa)nll'llll>\a" Dart "",,",lon)Wr pmious RlOIlIhly llllclnenl 1'I!11ICIl15 mUSl be in aa:nrdancr wllir fUpa)1IItII1 jll.'tnlCl~ 'I1Ie I'IuI:h:ws lid mind il nnllISI than 22 =1'1.. 'I1wn iI .... ...- ptrkMI for c.h Ad¥.-. T...,.,.n..! 11,.(_ (lor new ........ts (111)') and IIabrKr Tr.wfm (for exlstinK actoUnl5 onl),1 unless the Imm of thr 81lance Trartokrall'or!ol:lk there will hI''' &raa: rertntl. 1/ til .. is a I'n!m;", Adv:nallt AlxDunI. there is no PfXI! prrkJd In wlrldt 10 "P'd!' your IImDces Ilfore FInIncr CIwge 111111 be In..·h~n ChAtJlfl ~ ""..,d Tn \'our A"p""Rr Il:dly lIal"..u Pun:h...... c..h ........... onrI..t... oldKb o«...w '" the dally babnc:c IS al the Ir.llb:ldiOllIiale (in IIw '1nn. i>'41t- COIIlI1lI1 un )UUI' ~tef1lellt) ur dll! fil:il day d the billinK c,dt. ..iri:ltmr is I:rttt "IIUI ~l, "" Il~' wait until ~w plIIin« daIr (ill Iht -1'oIt 1bIe" arlwnn 01\ your StakmI!IJI) 10 add Iht Ir:WaClian to tht daily balanQ', Thf .-.'" d... is ~ dot.- ....c",.I~...-.. thr,rons:JCfion \0 your .\aounl .1 We furnish infonnalioo abuut )'0lIl' AaDunllO credit bureaus. You hal\! the rigl1ll0 dispute !he cuney oflht inhmation repoMdbywrillna to us:ll 1'0. Box 1'iII23. Vtbllqton.r»: '* ~ KA-2908 ha..., to pay !he mnaininl 311100nl cU on Iht pxk or semczs. You 112..., this JIIIlIeCIion 0Il1~ IIt1en die pun:trase prb ..-as mort than S~ and Iht pudlase W'.IS mad! in ,..... h..me ,1* or ..-lihln 100 mjlG d)'Wf mailinR add_ Clf,.., UlAn or •...,. the 11lI!IdI2I1~ or Ir II'!! mailed )'011 the :IdI'MisenIen1 lor the pIqlI!I'I)' Dr 1fl\'k'.r!S, all Pun:hzr.e .n: wom.J "'R"1IIl... uI "mOl/ill ur k:catkll1 0/ purth:l)t.) KA-2908 KA-2908 Case: 11-1924 J o Document: 95 Page: 196 05/16/2012 KA-2909 611099 295 CHASe i i. Please enclose remit coupon from page 1 of your statement with your payment. o CHASE Chll!le Select Blinking Gold MasterCard<1iJ ACCOUNT NUMBER: 5263 2110 0928 1872 Your charges and credits at a glance: DESCRIPTION OF TRANSACTIONS CREDITS CHARGES NY 2.. .ao TRACER JO£"$ 1IOOOOGSM2 OCEANSIDe NY DUANE READE 11197 NEW YORK NY HERTZ RENT......cAR NEW YORK N'f FOOD EWPORIUM 1fl67 S1S NEW YORK CITY US LA SEllA PIZZA Of N.Y. NEW YORK NY 25.31i1 79.17 a.1a 14.91 SI05 BII<E SHOP NEW YORK us MEE NOODlE SHOP & GRIL NIE.W VORl( NY TOIWlO BROS. S2L NEW YORK NY GRISTEDE'S III SN3 NEW YORI< NY DUANE READE.1S17 NEW YORK NY JOO.oo 18.116 9.37 26.58 26.44 10.48 T~ BROS . S2L NEW YORI( NY gpAS$ ..........w.QPAS$.OO.. ~25 WI\ HMUCK 8. co INC SAN CARLOS CA HARlJCI( 8. co INC SAN CARlOS CA ~_·t'=;I~;ffi*~~ 19.9i5 536.96 578.30 1QOJ)O CI1'VUS 35.81 10.14 30.06 DUANE READE 11197 NEW VORK NY GRISTEOFS 119 SN3 NEW YORK NY 2e.73 GRISTEDE'S 99 SN3 NEW YORK NY SlAA8UC1CS 0831 ~ NEW YORK NY 8.74 0lJAN£ READE.ISl7 NEW YORK NY gQ SN3 YORI< NY 11.60 11.54 .. olal or your ae<lts and cnarges IMPORTANT: PLEASE TEAMS. YOUR e~~ R£Af) GOLD CARO 3J03.111:i ENCLOSED INSERT FOR NEW ARBITRATION ACREEMENT AND OTHER CHANCES TO YOUR ACCOUNT OIOUV~ D~r.J~ I' IT~ YOU CAr.J U!;: ~ . VI~IT \AMJW .C ~ !;'CO UACARoa&;"&;"IT!;: TO aliT OIOTAJUl 0,.. YOUR VALUABLE BENEFITS . . Here's how we determined your Finance Charge·: IIOMtw. twLY rE PERIODIC flAT AVfRAGE OoUlY a.t.UIHCE PERIODIC , ..... FtNANCE CHARGE Purcha$&$ V 0.03767% SO.OO $0.00 C...,h vO.O.....u.G'JI. $0.00 10.00 TOTAl FINANCE CHARGE $0.00 ,o.00 '-"'UAL PERCeNTAGE RATE ANNUAL PERCENTAGE RATE 13.75"- 0.00% tll.3O')I. 0 .00·;' • Pleasa sae nlverse sldllllor balance CCIn1lUIatiOl'l molhod and other important Information. Q Questions abou1 your account? Credj( Card lost or sloIen? Cal Chase Customer Service 24 hours a at 1-800-441-7681 orwrile PO Box 15919, Wilmington, DE 19850·5919. day, 7 days a week. toif.free, Para Sorvicio al Clionte en EspalloI: 1 - 800-545-0464. -J 111 Chase Gold MasterCard, P.O. Box 15836. Wilmington DE 19886-5836. Pag. 2 of!3 Inr,Wll'1rnitr-"",!!'I-;O<J"'IIr,I"".ocou_.nt number on your check Of" m«\oy ordor. Nov......... nd ",,~h. Sa ......YO,.'.. cido for 0111 .... P"'Y""'nt Inctrue~"Send Payments 10: KA-2909 KA-2909 j ;~ i KA-2909 I ~I'!IILII I Case: 11-1924 ~.,.. ,: I:" Document: 95 05/16/2012 611099 295 '1'« Defem.!!! Yow f\tIanee.~ __ ._. ___ -:--:-:-_-:--,--_ Flnanct Clnrps on \wr Almu1 :1ft detlnnh1llll..,. appl~inllhe appIdlIe I'IsiodIc: lIales 10 ......._ ..... cl.ily ..................;na""l'n\llIlmunom..,... ..... ' .........iM ..... dial apply. ThiS SbIIIIImI ba> • -Fillaig c:IuIqar" 1IltIiun. Fllr ndt 1!'JIf vlll\II15ltllon In III! "F"mllllCt CharJIr" .cI1oII, .., caladale IIlI MfaJIII dail, ballIIICt (lnchdll, curftnl 1I'InSIctIcIns) :IIId iippIy lilt I'mIdic Raft lIDrn rat dial ball/ICI!. Heft Is II".. we tldermiae arll of lour lIl"enIII« daily NlIMC5.: I. For .....' <i"!' I" Iho bI~Ii"K "t..... "" tab III.. door" ....."Inl hal..... f",RalllnG MIl. lftnsffl5. Adr.Inces al'llKll:tie (m :JI11OU11I dlllinchm acXIued lIldIar u . t1n:lllQ! aily b~ being cakW;ad Ie." ti~1CI' 1'utd1M1.'Cah AlhlllQ5" Prtw:oJ CanIlI I'IndII.'IISI'Calh Ad\_ and BaIIncr T"'n. or 1nnJftmlllllabnlzs) and IIId any 111M IlaIanIz nm*Is. .\dQnca, I'uIdIIIIs IIf ada ~IS mlhe app1q1f121r babncz. lI)'IIUr ACIOOUIII Ius a dally peIIodic /ale as si-.oolhls 5la1emall1hdl1R Ilso add to nch 5UdI NIancir m 10 lilt pm10us day's cndq "alana: vi Balain ~oII1Ifm. MvaIIL'rS, 01' I'un:hatts muh~1cd by Ihe appIlcIhIe daily I'triIdc RaIl! lor If _ tIwI_ raIt aIIIId ...,.,. depmdina on Ihr ~.ty baIan::e mching I cenaJn 1MI.1he lowest .,1icIbft 1'lIIr), We IhaI sulMncl frnm Ihe apptaprilllC kIance lIlY ~"or aNlts pGIIeIIlhOli Gar, 11115 II\G USIIW IhII)' Dali11nQ5. l. ~ IhIn IIId Iht _lIS II all die dally ballIDS far .. llllIinll qdI (excluding da)1 ..... end with I crdt \IaI_J 111111I1Ide!he un by" aumllerat cIa)'S In !hal billin& cycle. This __ uslht "''11f9 Plily Balancr, If IhIft is 1I ''\- Ilt!XIIO thr PeriodIc RaIl! onlhil SIaIen1t!nI. dlls nlrlla IhaI dll: r.de IDl&\' \~: 11Ir v:mablf N'K Ii n pM1I! r.IIr ....1fhI!d In TIlt! IfIIII YIr«I}IIIImIl/ on lilt laSt businm day IIIhr '*ndu monlb plus !'OIJf ~n lIS dlKlaied in yaur C:riJlllllbtor CIr.., 1m :IIId txher dIarr5 from pIl'VIoIa btllhll qdes) for !he l)1II! vi II' Page: 197 KA-2910 amount." T~ De\ire tGrdle Oaf. For. . . . . . or*~:bd-;;;;~_caIIlhc1llD' 1.Q.446.1~ If,.. _ . . . . 0 1 1 , . " " " , dill IOU do IlOl ~ • R.~ "10 1'llU1 awn ...............1.. """" III IIIIJIIIIIIIar!.oI·........ _ II tho:", I> • Of IIWI flfphone 1IIIIIr)'IJU IIIIf III!"I!~, " Is a pd cJwws unullha!! c:hIIJI!S . .r on ,WI swenenL en.., kftpyourClOflYII2I1 -.,.tzr • (:heck to _If dIr III1IlUI1l ... dlll:1l1ht charJe lit f.unlliat MI'I 1f)'IJU do,.. die plu or dIr IIIftIIIIII _ . CaqIanie mllf bill t.nIerlil ~ name 01' rlQllJ a OClllr.. loIo.I&kin. 1f)U!! aIiIl do noIl!I!!!!uze Ihr 1rIIIDCIion. pm merllllhr Blllilli RiP SummarL Sew M It5idIIII$ may CIIftIaclIhll :ifW YaIt libIe 1IInkin& 11IpIItrnenI1I1"'Slfl.~ 10 ablaln I CllllJlllllliI'I! li5IIn& fI CNdil cui rats, lea and'p:r pcrioIk. A&ft!t.'menl If Ihr ..1'ItrdJa.1a ~in FlSA.,(1Z OWIGE" Q,lhb M:dmlrllt 1$ so. fa, Iha,1hc mlnimulII FInIIncr Chi"" far Putd1:N5 3J1PIies 10 JIIIII' Aa:DunI. ~,:uon tll1nZ UWJr /Ie IqIOIIII on tid! t;ash 1tIIVInce IIId llalanoe - mr _.1. PIII'da_ CNCI! hried 'I1Icte filII ,.. /Ie a IinllllClr ch~1)II: on I'lI.IdIa.e ir we 1lIZI'" pa)'1IICI1l ror Iht :\cw 1I;aI:II~ s... b",. limo .",the P..,nIl.'11llJue I""" shawn M Ihls You n..~ ••uiI a n...nu:dwJiFm I'I.IdIasfurdlr IIn1 blilln, qde In Y4dd11hey Ire poI1ld 10 !OUr AcaIunI if dill ClU bepn Mitt apIMu bal3lllll! (1_ or Ult pII!¥iouIlIIIancr is raIucId to _ by _IS or Jlll)ments ... receive by 12:00 I\oon 1'.II!ImI1ltlle on die J>-A!JIId IIur "!iI1OIIII un )QUI'pminU$ IIIQIIlhly 51:11fln!nl Pa,'I11fIItS mUllIlll ill lKalIdanrr with ClUI Jll!nlfllllnslnK1lons. 1l1I! Pu~ ~ jItfiud Is I10IIes !ban 32 ..... " . . it. ......... ,..w IwCoooh.w.-. TNIIIli:tftd Il00'- (.... _ _ only) and BaI_ Transfers (baislinc IIlIIIIIInIS only) unl!!:. !he ItIl1ll vllhr BaI_ T':II. alFer $tilt thm! "ill be a CllICr periaIL If this is a Pmnicr AthWllajle 1c:t'ounI. _ is no ruxr fll!litd in which kl ftIIIIy )11111 balana5 h!lfIIl' ~'"ar~ ~ wlllhto In.,.asI. 'Illen Ouups Aft A....ed to Your An!,. Dally IaJancl! PuRh..... CaIh~ a..d o4hetdcltib _ edcIcd II) Ihc d.iIy baI_ ... at the tl'illlSlCtiGltdale (in lite '''fran. ua" column on )'IIIII'lI*maIt) ar!he 6ntdayof Ihr hilli. qde. wItichcver Is INt AI OIIlop1ion. we rnn ..1Ii11lDli11he pIIIIinK _ (in Ihe "!'all Dille" coIlIDn on your SlalenIe1I) III add Iht ItBnsa:tion 10 !be cIaIl)' balana. Thf ....inl d:trr is ,)" WI' :ldll~ny pmt'I'M,be 1mIs.'lrt1m tII)'IIlt IocmtUlI by 11:00 !I l' il "II' Ir)ro elM! )ftIf AaJliIll Wilhin 311 (2)~ fmm ,be oIallthis SIll_II _ maiJed, )1111 mal ....111 pat1nslhe ..",uaI "" bllIooI Oft thIs ..._ \'011 mil)' cia by wrIt~ ... II> .. th< "'is lIddnsflfcdllng USalN ........ I.tmher :hcN.non Ibis II:IIeIneIII :•.'let "QDHlklnst-. \'ou m:l\' CllllllnUf using JCIIIr Aa:DunI dutlng mls 30 cIa,.)1ffInd up tn Ihr dalt )'OIl !ell U!I kI ckR )1JIII' AaoUIII. ~~~----------I. elise Of E,.,.o,s Or flIlestlm,s ..boIIl Ynu,. Bill If)OO !hinlc I'llii' bill Is Ilmnlt-« if)'llll need /IIOII! infonnllooll aInIIllrWadian on)Wl' baL I\'II~ us on a . . . . . 1II1hr addleII sIrown on thi\ .....leI1lll:lll11 "Qua~r ZI!I.""'1IUIIIihIe. '1:nlllil_fmm_nol*"lImbOus • • ~w.. hlinl.nt 011 which dJel!llllror pdIItm:tqlf:lll!d.' Yol CII1 . . . . 1Il.·huI dninglll "ill MI P _ fClUr rlAJHs. In ~~r Ienet II~ U!l1ht IoIIo.iRR illlonnalinn: I. Your name and At.auII nun*r. 1. The dollar :amounl of Ihf upecleil fI'IIlt l Prstrihr lilt frmt ... wl npl:lin. ir ~'Oll Cln. ~. )"l1I1 hrl.... Ibm is "" mID' If )'1111 ""'" molt' u.r...mOlion, dootribt tIw i..... ,.... ... _ ..... otiIoul y.... wnol h.,~ 10 PI!" :III, _nl in 1jUClli0ll while ...'" m-iplin-. bur. )W are $Iil1 abHpIId III pay !he pIIIt\ II ~ IliIiNI :ft IlOl in quetim. Vlhilr..., m-r;p\e )'llU1 qllalion... cat1IQ RpGIt!Oll II delinquI:nI 01' 0II1J K1lon 10 OJIIatI Ihr _ , fOIl q.-on. '* If )"'1 ...... :AIIhnriMl." k'I ~ ""or nodil ron! hill .1I1MI.liI"lIIl! fnvn ,.... "'...... '" cWIntllCaUll. )'011 CIIl slOp !be~I on 311)" IIlIOIIIII you lIIink is 1VIOfIK- 1b 51Dp the pa)11lelll. you must call LIS al Ihr Ie nWllber 5hown enlhis 5laII!1IIeIlt after "QuenIOllJ'· !hll!: business ~ IIcfotf Ihr lII.COmaIIc paymenl is Kheduled 10 na:ur. SPldIll Rill. "or Cr4NIII C"~,.d Parcba.". If)'O\l 11M"!! II PIIlbIem ..1111 IIIe II'" fIf !l'I\"1oI51h1l )'IIU fIIIIthad wilh a Cfttill canI. and yau ha\V Iried In fIDGd r:dlb 10 CGmICl the pldlllI1I ..idl !he lNI'CbanL )W rna~' II1II 11»1: IAI PI! the n:malnill& - . o t Ikte on Ihr tm1s or smia5. hi hiM !his pIOIeCIion <III~'whrn Ihr puldwr ptia: .."lIS _ ..., SSO and lIlt purdlw _ midi: in )"UI 1.."utlle ..I' within 100 a( !'lIl1rrn:oilinK :dJmo;. (If "" ....11 III' !he I1IeIthIIII. or if "". mailed ~'OU !he ahenlSl!lftl.'lll far dIr ptqJrItr or !l!n;ca, all Purdt~ _II\' mi_ :ft CO\-emlI!~ of KA-2910 KA-2910 ,"'"'* anlDUlll III' IOCWon of pultllase.) KA-2910 Case: 11-1924 Document: 95 Page: 198 KA-2911 05/16/2012 611099 295 OC....ASE When the economic news is bad ••. It can get worse for you and your family. '"The lIfIer8ge length oIlimtl a ptK$OII is unemp/Dyed IJefore lanlli", tIIe;r next job Is between B _nil IJ months.The U.S. Department o. Labor Report CHASE .PAYMENT PROTECTOR Protect your credit rating against invuluntary unempluyment, hospitalization, disability or unpaid leave of absence. o CHASE Chase Payment Protector helps you protect your finances SUSPEND YOUR CHASE CREDIT CARD PAYMENT The optional Chase Payment Protector Plan WOftcs when you, an Authorized User on yow Account or a Higher Wage Earner in yow household, cannot 'bur payments may be deferred lor up to 24 monthS: and your credit rating will be pmtecIad in case of: • Irwoluntaty unempkJVment I Ve.,1 wsnt 10 protect my credIt rstlng. -+ • Add your signature as shown in the example below PAoueT YOUA CREDIT RATING During difficult times, your Chase Credit CaRt payments will be suspended and credit bureaus will not reca/ve any negati\ole repot1s regarding your Ac:c:ount. 'The cost 1$ only 6~ per $100 of your monthly statement balance. and will be corwenientIy billed to your Chase Qadi, card. When you do not have a balance, there is no charge. 3D-DAY MONEY·BACK GUARANTEE After you enroll, you will receive an Amendment to Here's how to enroll: • Find the signature line in the upper right comer 01 your billing statement • Hospitalization or disability • Unpaid leave ot absence • Death (ot Authorized User or Higher Wage Earner) PAY NO INTEREST OR LATE FEES You are eligible for benefits after 30 days of enrollment. Wilen you activate your benefits. no finance charges or fees will be billed to your Account. While your paymenta are suspended, you may noI use your Chase Credit Card. I This lIaluable plan Is NOT autDmatic. ACCOUNT NUUBER:tZU 5678l1Ot2 MS6 _.--- --.--- Et.- AtI.n Enc*aIood 11\ e- ..... $ DDD[l][!] .@]~ _._ .... ... ... ................................ ...... ... .. _ ... e... ........................... ..... • 1'1 Cardmember Agreement with complete detailS about the Plan. If you are not completely satisfied, you w~1 have 30 days to cancel and receive a fuD refund of any Ptan fees paid. Of tDJlSe. you mll)' cancel at a~ time. FOR MORE INFORMATION call 1-877·752·8572. weekdays 8am to 10pm, Saturday 10am to 5pm, ET. Protect YOUr IIDDd credit rat/nil with Chase Paym,nt PmttJt:tDT-the sure wat ", get thrtJugh uncertain times. ·Pfllase nott: Ih/Jt IIt1re are Impattant eIg/biIiIy teQUlretrvnrs you must mHl and adusions fIIat ate not covered undef /lie PIIIn. 1/ you are ~. retit8d or MJrIr pIIIt-tin». )GIl may ~ ". eligible /bf ltotIpItJtMZatlon. tlJsab/IIIJI and dea'" benefit... PWau rtNlew "", Amendment Ie) Clildmember AgrHtrWflI CIIfIfUily. Thi$ producI " not tfIqIJIted to obtain Cf8djf and your dfIcitIion wINIthM Ie) putr:hase thItJ product is not a /at:trw in ChaNlr cnJdiIlJIII"fMIl. 51m7U32 I»-EKU KA-2911 Page30f 3 KA-2911 KA-2911 II • l 1:36 PM .D B 06/08/08 Accrual Basis Type Case: 11-1924 DEFENDANT'S EXHIBIT KA-2912 Num MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK Page: 199 KA-2912 05/16/2012 611099 10/011 As of Decem ber 31, 2003 Class Memo Na... MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC MC Me MC MC MC MC MC MC MC MC MC BIKE SHOP CASH ADVANCE CLOTHING DONATION GROCERIES OUTDOOR SPORTS HOUSEHOLD PERSONAL DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK CLOTHING GROC HOUSEHOLD PERSONAL QUESTION DBK DBK DBK DBK DBK CLOTHING GROCERIES HOUSEHOLD PERSONAL QUESTION CLOTHING GROCERIES HOUSEHOLD PERSONAL PERSONAL PERSONAL DBK CLEANERS OS ADVOCATE FIN CHG PERSONAL GROC FOOD EMPORIUM GROC GRISTEDE'S GROC TODARO DBK F SMITH CULLIGAN 01/31/03 02/28/03 DBK CLEANERS FIN CHG PERSONAL GROC ACME PRINCETON GROC FOOD EMPORIUM GROC GRISTEDE'S GROC TODARO'S DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK KA-2912 295 MfJ.I)~ f.u CASI ITIES Transactions by Account 7!-2..~-:l:- Date 2900 . Payable to DBK 2914· MC 5263-2710-0928-1872 Transfer 10/30/2001 11/22/2001 Transfer 12/31/2001 Transfer 12/31/2001 General Journal 12/31/2001 General Journal 12/31/2001 General Journal 12/31/2001 General Journal 12/31/2001 General Journal 12131/2001 General Journal 12/31/2001 General Journal 12131/2001 General Journal Transfer 1/29/2002 2/28/2002 Transfer 3/28/2002 Transfer 4/26/2002 Transfer 5/29/2002 Transfer 5/31/2002 General Journal 5/31/2002 General Journal 5/31/2002 General Journal 5/31/2002 General Journal 5/31/2002 General Journal Transfer 6/28/2002 7/30/2002 Transfer 8/29/2002 Transfer 8/31/2002 General Journal 8/31/2002 General Journal 8/31/2002 General Journal 8/31/2002 General Journal General Journal 8/31/2002 9/30/2002 Transfer 10/29/2002 Transfer 11/29/2002 Transfer Transfer 12/30/2002 12/31/2002 General Journal 12/31/2002 General Journal 12/31/2002 General Journal 12/31/2002 General Journal 12/31/2002 General Journal 12/31/2002 General Journal 1/29/2003 General Journal 1/29/2003 General Journal 1/29/2003 General Journal 1/29/2003 General Journal 1/29/2003 General Journal 1/29/2003 General Journal 1/29/2003 General Journal 1/31/2003 Transfer 2/28/2003 Transfer 2128/2003 General Journal 2/28/2003 General Journal 2/28/2003 General Journal 2/28/2003 General Journal 2/28/2003 General Journal 2/28/2003 General Journal Document: 95 Clr Split 1080 · Masterc... 1080 · Masterc... 1080· Masterc... 6013 · Gas 6013· Gas 6013 Gas 6013· Gas 6013 · Gas 6013 · Gas 6013· Gas 6013 · Gas 1080· Masterc... 1080· Masterc .. 1080· Masterc... 1080 · Masterc... 1080· Masterc... 6011 · Auto Re... 6011 · Auto Re... 6011 · Auto Re .. 6011 · Auto Re... 6011 · Auto Re.. 1080· Masterc... 1080 . Masterc... 1080 . Masterc... 6019· Books 6019· Books 6019· Books 6019· Books 6019· Books 1080 . Masterc... 1080 . Masterc .. 1080 . Masterc... 1080 . Masterc... 6019· Books 6019· Books 6019· Books 6019 . Books 6019· Books 6019· Books 6019· Books 6019· Books 6019· Books 6019· Books 6019· Books 6019· Books 6019· Books 1080 . Masterc... 1080 . Masterc... 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office OJ Debit -- »:' Ip)~) /0.3 Credit Balance 7,56666 1,975.41 3,222.62 37.86 2,00000 217.05 12.00 1,034.49 13.89 516.03 1,751.00 3,507.53 1,785.22 3,303.95 3,962.10 1,311.07 614.52 1,899.09 658.08 2,895.52 54.19 5,231.64 3,722.58 6,669.95 361.85 1,024.90 374.91 2,873.33 30.00 5,70208 3,857.79 1,197.80 1,379.09 301.84 1,707.83 410.92 4,762.51 1,239.32 15479 12.00 44.00 23.09 15.38 66.19 79.95 5,304.25 7,404.04 3,305.96 12.00 66.56 19.73 145.62 54.11 20.09 KA-2912 5,207.01 5,207.01 12,773.67 14,749.08 17,971.70 17,933.84 15,933.84 15,716.79 15,704.79 14,670.30 14,656.41 14,140.38 12,389.38 15,896.91 17,682.13 20,986.08 24,948.18 26,259.25 25,644.73 23,745.64 23,087.56 20,192.04 20,137.85 25,369.49 29,092.07 35,762.02 35,400.17 34,375.27 34,000.36 31,127.03 31,097.03 36,799.11 40,656.90 41,854.70 43,233.79 42,931.95 41,224.12 40,813.20 36,050.69 34,811.37 34,656.58 34,644.58 34,600.58 34,577.49 34,562.11 34,495.92 34,415.97 29,111.72 36,515.76 39,821.72 39,809.72 39,743.16 39,723.43 39,577.81 39,523.70 39,503.61 Page 1 Case: 11-1924 ~l 1:36 PM Document: 95 Page: 200 ~ITIES KA-2913 05/16/2012 611099 , 295 CASI Transactions by Account 06/08/08 As of December 31, 2003 Accrual Basis Type General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Co' Date 2/28/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 3/31/2003 4/29/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 4/30/2003 5/29/2003 5/30/2003 5/30/2003 5/30/2003 5/30/2003 5/30/2003 5/30/2003 5/30/2003 5/30/2003 5/30/2003 5/30/2003 6/28/2003 6/30/2003 6/30/2003 6/30/2003 6/30/2003 6/30/2003 6/30/2003 6/30/2003 6/30/2003 7/29/2003 7/30/2003 7/30/2003 7/30/2003 7/30/2003 7/30/2003 7/30/2003 7/30/2003 7/30/2003 7/30/2003 7/30/2003 Num MC DBK MC DBK MC DBK MCDBK MCDBK MCDBK MC DBK MC DBK MC DBK MC DBK MCDBK MCDBK MC DBK MC DBK MC DBK MC OBK MC DBK MC DBK MC DBK MC DBK MCDBK MCDBK MCDBK MC DBK MCDBK MC DBK MCDBK MCDBK MCDBK MC DBK MC DBK MC DBK MCDBK MCDBK MCDBK MC DBK MC DBK MCDBK MC DBK MCDBK MC DBK MC OBK MC DBK MC DBK MC DBK MC DBK MCDBK MC DBK MCDBK MC DBK MCDBK Na... Memo Class MC GROC WALDBAUM'S MC 03/31/03 MC DBK CLOTHES ACCESS PLACE MC DBL MARTY'S SHOES MC FIN CHG PERSONAL MC GROC FOOD EMPORIUM MC GROC GREEN BEANS MC GROC GRISTEOE'S MC GROC SHOP RITE MC GROC TODARO'S MC DBK HILTON PHILA MC DBK SID'S BIKE SHOP MC 04/29/03 MC DBK HARRY'S AUTO MC DBK CLEANERS MC FIN CHG PERSONAL MC GROC FOOD EMPORIUM MC GROC GRISTEOE'S MC GROC SHOP RITE MC GROC TODARO'S MC GROC WILD EDIBLES MC DBK SID'S BIKE SHOP MC DBK HAIR DESIGN MC DBK WINDSOR WINE SHOP MCCM MC OS/29/03 MC CLOTHES MC CLOTHES K MART MC GROC ASSOC MC GROC FOOD EMPORIUM MC GROC GRISTEDE'S MC GROC SHOP RITE MC GROC STEW LEONARD'S MC GROC WALDBAUM'S MC DBK FOLICA MC HAIR PRODUCTS MC 6/28/03 MC DBK CLEANERS MC CLOTHES CENTURY 21 MC GROC FOOD EMPORIUM MC GROC GRISTEDE'S MC GROC PATHMARK MC GROC TODARO MC DBK GENDERPAC PAC MC DBK Y AND N ENTERPRISES MC 07/29/03 MC OBK CLOTHES ANN TAYLOR MC GROCA& P MC GROC FOOD EMPORIUM MC GROC GRISTEDE'S MC GROC KALUSTYANS MC GROC NORTHVILLE MKT MC GROC SHOP RITE MC GROC STEW LEONARD'S MC GROC STOP AND SHOP MC GROC WALOBAUM'S DBK DBK DBK DBK OBK OBK OBK DBK DBK DBK DBK DBK DBK DBK DBK OBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK OBK DBK OBK DBK DBK DBK DBK DBK DBK DBK Clr Split 6130· Office 1080 . Masterc... 6130· Office 6130· Office 6130· Office 6130· Office 6130 . Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 1080 . Masterc... -SPLlT2914· MC 526 ... 2914 . MC 526 ... 2914· MC 526... 2914 . MC 526... 2914· MC 526... 2914· MC 526... 2914· MC 526... 2914· MC 526... 2914· MC 526... 2914 . MC 526... 2914· MC 526... 1080 . Masterc... 6019· Books 6019· Books 6019· Books 6019· Books 6019 . Books 6019· Books 6019· Books 6019· Books 6019· Books 6019· Books 1080 . Masterc... 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 1080 . Masterc... 6130· Office 6130 . Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office Credit Debit Balance 68.16 4,350.88 18.52 61.65 9.80 121.07 10.04 89.42 99.03 51.48 425.29 372.25 1,772.66 161.18 113.50 18.29 47.09 142.60 71.68 20.28 8.61 81.19 15.00 44.34 3.57 1,674.47 17.00 370.91 27.00 25.15 184.03 37.71 179.61 26.64 99.95 45.07 1,159.23 89.75 235.55 40.95 102.46 50.13 13.33 100.00 24.00 1,373.79 27.15 40.13 10.99 28.68 16.76 15.85 73.89 92.14 80.40 28.22 39,435.45 43,786.33 43,767.81 43,706.16 43,696.36 43,575.29 43,565.25 43,475.83 43,376.80 43,325.32 42,900.03 42,527.78 44,300.44 44,139.26 44,025.76 44,007.47 43,960.38 43,817.78 43,746.10 43,725.82 43,717.21 43,636.02 43,621.02 43,576.68 43,573.11 45,247.58 45.230.58 44,859.67 44,832.67 44,807.52 44,623.49 44,585.78 44,406.17 44,379.53 44,279.58 44,234.51 45,393.74 45,303.99 45,068.44 45,027.49 44,925.03 44,874.90 44,861.57 44,761.57 44,737.57 46,111.36 46,084.21 46,044.08 46,033.09 46,004.41 45,987.65 45,971.80 45,897.91 45,805.77 45,725.37 45,697.15 Page 2 KA-2913 KA-2913 KA-2913 Case: 11-1924 1 1:36 PM Document: 95 611099 295 As of December 31, 2003 Accrual Basis General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal General Journal General Journal Transfer General Journal General Journal General Journal General Journal General Journal General Journal 05/16/2012 Transactions by Account 06/08/08 Type Page: 201 ~ITIES KA-2914 CASI Date 7/30/2003 7/30/2003 8/28/2003 8/30/2003 8/30/2003 8/30/2003 8/30/2003 8/30/2003 8/30/2003 8/30/2003 8/30/2003 8/30/2003 8/30/2003 9/29/2003 9/30/2003 9/30/2003 9/30/2003 9/30/2003 9/30/2003 9/30/2003 9/30/2003 9/30/2003 9/30/2003 10/29/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 10/30/2003 11/28/2003 11/30/2003 11/30/2003 11/30/2003 11/30/2003 11/30/2003 11/30/2003 11/30/2003 11/30/2003 12130/2003 12130/2003 12/30/2003 12/30/2003 12/30/2003 12/30/2003 12/30/2003 Num MC OBK MC OBK MC OBK MCOBK MC OBK MC DBK MC DBK MCDBK MC DBK MC DBK MC DBK MCDBK MCDBK MC DBK MCDBK MC DBK MC DBK MC DBK MCDBK MCDBK MCDBK MCDBK MC DBK MC DBK MC DBK MC DBK MC DBK MC DBK MC DBK MC DBK MCDBK MCDBK MC DBK MC DBK MC DBK MC DBK MCDBK MC DBK MCDBK MC DBK MC DBK MC DBK MC DBK MCDBK MC DBK MC DBK MC DBK MCDBK MC DBK MC DBK MC DBK Na... Memo Class MC OBK MUSEUM NATL HISTORY MC OBK M2M MART MC 08/29/03 MC CLEANERS MC FIN CHG PERSONAL MC GROC ASSOCIATED MC GROC FOOD EMPORIUM MC GROC GRISTEDE'S MC GROC TODARO'S MC MEDICAL MEALS MONTREAL MC DBKAVEDA MC DBk STEWARTS BALLSTON SPA MC DBK LOWE'S MC 09/29/03 MC GROC BANK ST NATUR MC GROC BIG Y FOOD MC GROC GRISTEDE'S MC GROC STEW LEONARD'S MC GROC STOP AND SHOP MC DBK STEWARTS BALLSTON SPA MC DBK WALMART MC DBK HOME DEPOT MC FIN CHG PERSONAL MC 10/29/03 MC DBK AUTO PARTS MC CLOTHES CAPE TIP SPORTSWEAR MC GROC BIG Y FOOD MC GROC FOOD EMPORIUM MC GROC GRISTEDE'S MC GROC KALUSTYANS MC GROC STOP AND SGOP MC GROC TODARO MC DBK PTOWN BIKES MC DBK ROOMERS MC OBK TIFFANY NAILS MC DBK HOME DEPOT MC CM TO MC DBK LIT L1AB MC FIN CHG PERSONAL mc question MC DBK CLEANERS MC 11/28/03 MC GROC FOOD EMPORIUM MC GROC GRISTEDE'S MC GROC PENNINGTON MARKET MC GROC STOP AND SHOP MC GROC TODARO MC OBK STEWARTS BALLSTON SPA MC DBK WALMART MC DBK OLD COUNTRY MC 12/30/03 MC DBK ADVANCE AUTO PARTS MC DBK HARRY'S AUTO MC DBK CLEANERS MC GROC FOOD EMPORIUM MC GROC GRISTEDE'S MC GROC PATHMARK OBK OBK OBK OBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK LLC DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK DBK Clr Split 6130· Office 6130· Office 1080 . Masterc... 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 1080 . Masterc... 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130 . Office 6130· Office 1080 . Masterc... -SPLlT2914· MC 526... 2914 . MC 526... 2914· MC 526... 2914· MC 526 ... 2914· MC 526 ... 2914· MC 526... 2914 . MC 526... 2914· MC 526... 2914· MC 526... 2914 . MC 526... 2914 . MC 526... 2914· MC 526... 2914· MC 526... 2914· MC 526... 2914· MC 526... 1080 . Masterc... 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 6130· Office 1080 . Masterc... -SPLlT2914· MC 526... 2914· MC 526... 2914 . MC 526... 2914 . MC 526... 2914· MC 526... Debit Credit Balance 44.00 12.74 6,763.55 23.00 16.00 38.75 10.17 99.13 19.62 129.55 79.89 11.99 233.35 1,568.38 31.29 54.95 67.09 44.88 289.99 14.99 97.62 251.23 16.94 2,456.81 5.82 58.42 80.87 74.69 60.95 35.78 77.81 23.74 61.80 770.00 15.00 249.20 8.99 5.64 109.10 41.50 1,536.98 31.24 98.86 21.93 42.53 44.74 14.84 109.70 9.55 2,352.25 65.76 478.96 52.25 158.61 140.37 81.29 45,653.15 45,640.41 52,403.96 52,380.96 52,364.96 52,326.21 52,316.04 52,216.91 52,197.29 52,067.74 51,987.85 51,975.86 51,742.51 53,310.89 53,279.60 53,224.65 53,157.56 53,112.68 52,822.69 52,807.70 52,710.08 52,458.85 52,441.91 54,898.72 54,892.90 54,834.48 54,753.61 54,678.92 54,617.97 54,582.19 54,504.38 54,480.64 54,418.84 53,648.84 53,633.84 53,384.64 53,375.65 53,370.01 53,260.91 53,219.41 54,756.39 54,725.15 54,626.29 54,604.36 54,561.83 54,517.09 54,502.25 54,392.55 54,383.00 56,735.25 56,669.49 56,190.53 56,138.28 55,979.67 55,839.30 55,758.01 Page 3 KA-2914 KA-2914 KA-2914 Case: 11-1924 1 1:36 PM Document: 95 05/16/2012 611099 295 Transactions by Account 06/08/08 As of December 31,2003 Accrual Basis Type General General General General General General Page: 202 CASI ,"ITIES KA-2915 Journal Journal Journal Journal Journal Journal Date 12130/2003 12130/2003 12/30/2003 12130/2003 12/30/2003 12/30/2003 Num MCDBK MC DBK MC DBK MC DBK MC DBK MC DBK Na... Memo Class NY GROC TODARO MC DBK TIM LIFE INSUR MC DBK EMPIRE MOUNTAIN SPORTS MC DBK HOME DEPOT MC FIN CHG PERSONAL MC CM 2003 DBK DBK DBK DBK DBK DBK Total 2914 . Me 5263-2710-0928-1872 Total 2900 . Payable to DBK TOTAL Clr Split 2914 . MC 2914· MC 2914· MC 2914 . MC 2914· MC 2914· MC Debit 526 526 526 526 526 526 . . . . . . Credit Balance 59.61 149.01 287.21 61.24 6.77 54.07 55,698.40 55,549.39 55,262.18 55,200.94 55,194.17 55,140.10 40,181.40 90,114.49 55,140.10 40,181.40 90,114.49 55,140.10 40,181.40 90,114.49 55,140.10 Page 4 KA-2915 KA-2915 KA-2915 Case: 11-1924 Document: 95 Page: 203 KA-2916 05/16/2012 611099 295 P a g e - 24 - of 2 1 7 THE CASI NIST ATP PROJECT DOCUMENTS Exhibit Group 1 KA-2916 KA-2916 KARRON AWARD MEMO TO CASI STAFF KA-2916 4 Case: 11-1924 Document: 95 Page: 204 KA-2917 05/16/2012 611099 295 P a g e - 26 - of 2 1 7 THE CASI NIST ATP PROJECT DOCUMENTS Exhibit Group 1 KA-2917 KA-2917 KA-2917 ORTHWEIN KICKOFF MEETING AGENDA MEMO 5 Case: 11-1924 Document: 95 Page: 205 05/16/2012 611099 295 KA-2918 Karron Declaration and Exhibits Part 1 P a g e - 27 - of 2 1 7 THE CASI NIST ATP PROJECT DOCUMENTS Exhibit Group 1 KA-2918 KA-2918 KA-2918 ORTHWEIN KICKOFF MEETING AGENDA MEMO 5 Case: 11-1924 Document: 95 Page: 206 KA-2919 05/16/2012 611099 295 P a g e - 30 - of 2 1 7 THE CASI NIST ATP PROJECT DOCUMENTS Exhibit Group 1 KA-2919 KA-2919 Accounting Certification from Feldman KA-2919 6 Case: 11-1924 Document: 95 Page: 207 KA-2920 05/16/2012 611099 295 Financial Audits, Reports and Letters KA-2920 KA-2920 NIST ATP BROWNING BALANCE LETTER P a g e - 96 - of 2 1 7 Exhibit Group 5 KA-2920 35 Case: 11-1924 Document: 95 Page: 208 KA-2921 05/16/2012 611099 295 $50,000.00 Rent $‐ $ Payroll Loan IIn $(50,00 00.00) Loan O Out $(100,00 00.00) Fringee grand total $(150,00 00.00) $(200,00 00.00) Financcial Aud dits, Reports and d Letters KA-2921 GX1144 Detailss and Graphs G KA-2921 P a g e - 98 - of 2 1 7 Exhibbit Grouup 5 KA-2921 36 Case: 11-1924 Document: 95 Page: 209 05/16/2012 611099 KA-2922 Karron Deeclaration 295 annd Exhibits P Part 1 Net Lo oans Ren nt non p payroll frringe total payro oll gross less frringes $(12,345.01) $(35,293.58) $(92,850.00) Net Loans Rent non payroll $(60,000.00 0) fringe total Financcial Aud dits, Reports and d Letters KA-2922 GX1144 Detailss and Graphs G KA-2922 P a g e - 99 - of 2 1 7 Exhibbit Grouup 5 KA-2922 36 NOTIC Case: 11-1924 Document: 95 Page: 210 KA-2923 05/16/2012 611099 295 Case: 11-1924 Document: 95 Page: 211 KA-2924 05/16/2012 611099 295 UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK --------------------------------------------------------------UNITED STATES OF AMERICA, Plaintiff, 08 Civ. 10223 (NRB) (DFE) - v. – DECLARATION OF D. B. KARRON IN OPPOSITION OF PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT DANIEL B. KARRON, Defendant. --------------------------------------------------------------BACKGROUND I, D. B. KARRON, pursuant to 28 U.S.C. § 1746, declare under the penalty of perjury as follows: 1. I am the Defendant in the above named case. 2. I am currently without legal counsel and defending myself Pro Se 3. I am the founder and senior managing partner of what is left of CASI LLC and/or Computer Aided Surgery, Inc. 4. I am the co-inventor with Jim Cox of Digital Morse Theory. 5. I have been publishing papers on Digital Morse Theory with James Cox since 1991. 6. I have published at least 8 papers on the topic that I can easily recall. 7. The CASI office was (formerly) on 33rd Street between First and Second Avenue. KA-2924 KA-2924 KA-2924 Case: 11-1924 Document: 95 Page: 212 KA-2925 05/16/2012 611099 295 8. This office was inside of my apartment since I purchased the apartment in 1997. 9. In collaboration with Jim Cox we wrote demonstrations of our algorithms with PhD student Nazma Ferdous. 10. In collaboration with Prof Cox we wrote demonstrations of our algorithms with another PhD Student, Praveen R. Thiagarajan 11. We succeeded in doing multi-level segmentation of the liver and skeleton elements. 12. Mr. Thiagrajian went on to obtain professional employment at Dow Chemical Research and Development in Delaware. 13. I was Dr. Ferdous secondary PhD Adviser on her PhD Dissertation on Topological Zone Organization. 14. Dr. Ferdous went on to gainful professional employment in Baltimore at the NASA Space Telescope Program 15. We published a paper together, “Topological Zone Organization of Scalar Volume Data” published in the Journal of Mathematical Imaging and Vision archive Volume 18 , Issue 2 (March 2003) Pages: 95 - 117 The Publisher was Kluwer Academic Publishers Norwell, MA, USA. The authors were: a. Jim Cox Brooklyn College, The City University of New York Graduate Center and Computer Aided Surgery Inc.
[email protected], b. D. B. Karron Computer Aided Surgery, Inc. and City College of the City University of New York.
[email protected], c. Nazma Ferdous The Space Telescope Science Institute.
[email protected]. 16. This paper has been subsequently cited 6 times in the scientific literature tracked by the Association of Computing Machinery (ACM). A list of those citations follows: KA-2925 P a g e - 2 - of 2 3 6 BACKGROUND 0 KA-2925 KA-2925 0 Case: 11-1924 Document: 95 Page: 213 05/16/2012 611099 295 KA-2926 Karron Declaration and Exhibits Part 1 a. Yi-Jen Chiang , Tobias Lenz , Xiang Lu , Günter Rote, Simple and optimal output-sensitive construction of contour trees using monotone paths, Computational Geometry: Theory and Applications, v.30 n.2, p.165-195, February 2005 b. S. Biasotti , D. Giorgi , M. Spagnuolo , B. Falcidieno, Reeb graphs for shape analysis and applications, Theoretical Computer Science, v.392 n.13, p.5-22, February, 2008 c. Gunther H. Weber , Scott E. Dillard , Hamish Carr , Valerio Pascucci , Bernd Hamann, Topology-Controlled Volume Rendering, IEEE Transactions on Visualization and Computer Graphics, v.13 n.2, p.330341, March 2007 d. S. Biasotti , L. De Floriani , B. Falcidieno , P. Frosini , D. Giorgi , C. Landi , L. Papaleo , M. Spagnuolo, Describing shapes by geometricaltopological properties of real functions, ACM Computing Surveys (CSUR), v.40 n.4, p.1-87, October 2008 e. Enric Meinhardt , Ernesto Zacur , Alejandro F. Frangi , Vicent Caselles, 3D Edge Detection by Selection of Level Surface Patches, Journal of Mathematical Imaging and Vision, v.34 n.1, p.1-16, May 2009 f. Yi-Jen Chiang , Tobias Lenz , Xiang Lu , Günter Rote, Simple and optimal output-sensitive construction of contour trees using monotone paths, Computational Geometry: Theory and Applications, v.30 n.2, p.165-195, February 2005 17. I believe that was we were attempting to do was scientifically sound. 18. I lost all of the research programming on the SGI computer hardware seized by the OIG. 19. These programs will only run on the SGI IRIX operating system. 20. I programmed exclusively on these machines EXHIBITS FROM CRIMINAL TRIAL 21. A true and complete copy of the exhibits detailed below were admitted into evidence June 2008 criminal trial in United States v. Karron, No. 07-CR-541 (RPP), is attached hereto under section headings bearing the respective exhibit number in the form “GX __NNN” TRANSCRIPTS KA-2926 P a g e - 3 - of 2 3 6 BACKGROUND 0 KA-2926 KA-2926 0 Case: 11-1924 Document: 95 Page: 214 KA-2927 05/16/2012 611099 295 22. A true and complete copy of trial excerpts referenced in the Defendant’s opposing documents is attached hereto under the appropriately named section headings. 23. A true and complete copy of sentencing transcript excerpts referenced in the Defendant’s opposing documents under the appropriately named section headings APPEAL DOCUMENTS 24. A true and complete copy of the appeals documents excerpts referenced in the Defendant’s opposing documents is attached hereto under the appropriately named section headings. TAX RETURNS 25. A true and complete copy of the defendant’s personal tax returns is appended under the appropriately named section headings. TECHNICAL AND BUSINESS REPORT KA-2927 P a g e - 4 - of 2 3 6 BACKGROUND 0 KA-2927 KA-2927 0 Case: 11-1924 Document: 95 Page: 215 05/16/2012 611099 KA-2928 Karron Deeclaration 295 annd Exhibits P Part 1 o perjury that t the forregoing is ttrue and coorrect. I declare under thee penalty of Signed this 23th day d of Aug gust 2010, in i Long Beeach, New w York. By: ____ __________________________ D B Karron 48 East Fullton Streett 34 Lo ong Beachh, NY 115661 KA-2928 P a g e - 5 - of 2 3 6 BACK KGROU UND 0 KA-2928 KA-2928 0 Case: 11-1924 Document: 95 Page: 216 KA-2929 05/16/2012 611099 295 Exhibit Group 1. Contents BACKGROUND ................................................................................................................................................... 1 I, D. B. KARRON, PURSUANT TO 28 U.S.C. § 1746, DECLARE UNDER THE PENALTY OF PERJURY AS FOLLOWS: ............................... 1 EXHIBITS ............................................................................................................................................................ 9 EXHIBIT GROUP 1. 1. 2. 3. 4. 5. 6. 7. 8. 9. GX 10 PROPOSAL COVER SHEET ...................................................................................................................... 13 WOLBERG 2000 CD 346 .................................................................................................................................. 19 GATE III DISASTROUS MEMO TO CURRENTS .......................................................................................................... 21 KARRON AWARD MEMO TO CASI STAFF ......................................................................................................... 23 ORTHWEIN KICKOFF MEETING AGENDA MEMO ............................................................................................. 25 ACCOUNTING CERTIFICATION FROM FELDMAN .......................................................................................................... 29 ACCOUNTING CERTIFICATION HAD TO BE SENT TWICE .................................................................................................. 31 AMENDMENT #4 ASAP.................................................................................................................................... 33 KARRON WAS CUNY FACULTY ............................................................................................................................... 35 EXHIBIT GROUP 2. 10. 11. 12. 13. 14. SCIENTIFIC AND TECHNICAL PUBLICATION ........................................................................ 47 NIST ATP CASI TECHNICAL REPORT 1 ............................................................................................................... 49 NIST ATP CASI TECHNICAL REPORT 2 ............................................................................................................... 51 NIST ATP CASI TECHNICAL REPORT 3 ............................................................................................................... 53 NIST ATP CASI TECHNICAL REPORT 4 ............................................................................................................... 57 NIST ATP CASI TECHNICAL REPORT 5 ............................................................................................................... 59 NIST ATP CASI TECHNICAL REPORT 6 ............................................................................................................... 61 EXHIBIT GROUP 4. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. YEAR 1 QUARTERLY SPENDING SUMMARY ....................................................................... 37 YEAR 1 QUARTERLY SPENDING AND SF269A REVIEW ............................................................................................ 37 2001 Q1 SPENDING SUMMARY SF269A...................................................................................................... 39 2002 Q2 SPENDING SUMMARY SF269A...................................................................................................... 41 2002 Q3 SPENDING SUMMARY SF269A...................................................................................................... 43 2002 Q4 SPENDING SUMMARY SF269A...................................................................................................... 45 EXHIBIT GROUP 3. 15. 16. 17. 18. 19. 20. THE CASI NIST ATP PROJECT DOCUMENTS ........................................................................ 11 CUNY AND PERSONNEL DOCUMENATS ............................................................................. 63 GX 10 PAGE 4 PROPOSAL COVER PAGE SUBCONTRACTORS .................................................................................... 65 PAGE 3 PROPOSAL COVER SHEET SHOWING NO CISDD .......................................................................................... 67 ABOUT CUNY CISDD ..................................................................................................................................... 69 KARRON’S BIOMEDICAL INFORMATICS CLASS AT CCNY CUNY ................................................................................ 71 COX CONSULTING PERMISSION .................................................................................................................. 73 COX MULTIPLE POSITION REPORTING FORM ....................................................................................................... 75 COX CONSULTING SUPPORT CONTRACT .................................................................................................... 77 COX CONSULTING SUPPORT FACULTY CONTRACT ..................................................................................... 79 COX CHECK SCUEDULE ................................................................................................................................ 81 WOLBERG PERMISSION TO CONSULT ......................................................................................................... 83 P a g e - 6 - of 2 1 7 BACKGROUND 0 KA-2929 KA-2929 GX 10 PROPOSAL COVER SHEET KA-2929 1 Case: 11-1924 Document: 95 Page: 217 05/16/2012 611099 295 KA-2930 Karron Declaration and Exhibits Part 1 31. 32. WOLBERG CONSULATING PERMISSION MILLER LETTER ............................................................................. 85 WOLBERG CONSULTING SUPPORT CONTRACT .......................................................................................... 87 EXHIBIT GROUP 5. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. DBK INVOICES TO CASI‐ATP ........................................................................................................................ 91 DBK INVOICES TO CASI ANALYSIS ............................................................................................................... 93 NIST ATP BROWNING BALANCE LETTER ..................................................................................................... 95 GX114 DETAILS AND GRAPHS ........................................................................................................................... 97 RILEY GX 3502‐J .......................................................................................................................................... 101 GX110 ....................................................................................................................................................... 103 RILEY WORK PAPERS .................................................................................................................................... 105 NOTICE OF FEDERAL TAX LIEN 1 ................................................................................................................ 107 IRS PAYROLL TAX LIEN............................................................................................................................... 109 HAYES RESUME ......................................................................................................................................... 113 GAS AMENDMENT NO. 3 INDEPENDENCE JAN 2002 ........................................................................................... 115 GAS ANSWERS TO INDEPENDENCE STANDARDS .................................................................................................. 117 RILEY RESUME .......................................................................................................................................... 119 DOC HONORS AND AWARDS 2005 ............................................................................................................. 121 DOC HONORS AND AWARDS 2006 ........................................................................................................... 123 EXHIBIT GROUP 6. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. FINANCIAL AUDITS, REPORTS AND LETTERS ...................................................................... 89 CRIMINAL TRIAL ............................................................................................................. 125 CRIMINAL INDICTMENT, JUNE 13, 2007 ........................................................................................................... 127 SUPERSEDING CRIMINAL INDICTMENT, MAY 21, 2008 ....................................................................................... 129 SEIZURE INVENTORY ...................................................................................................................................... 133 STIPULATION ON BANK EVIDENCE 1 ......................................................................................................... 135 STIPULATION ON BANK EVIDENCE 2 ......................................................................................................... 137 TRIAL TRANSCRIPT .................................................................................................................................... 139 TRIAL TRANSCRIPT PAGE 729 LINES 4‐6 ............................................................................................................ 141 TRIAL TRANSCRIPT PAGE 379 FF LINE 25 ET SEQ. ................................................................................................ 142 TRIAL TRANSCRIPT PAGE 814 LINE 9-11 .................................................................................................. 143 TRIAL TRANSCRIPT PAGE 824 FF LINE 14 ET SEQ. ................................................................................................ 145 TRIAL TRANSCRIPT PAGE 1066 LINE 19 ET SEQ.: ................................................................................................. 146 SENTENCING TRANSCRIPT ........................................................................................................................ 153 SENTENCING TRANSCRIPT PAGE 16 LINE 14‐15 .................................................................................................. 155 SENTENCING TRANSCRIPT PAGE 18, LINES 12‐20 ............................................................................................... 156 SENTENCING TRANSCRIPT PAGE 19, LINES 15‐21 ............................................................................................... 157 SENTENCING TRANSCRIPT PAGE 22 LINES17‐23 ................................................................................................. 158 SENTENCING TRANSCRIPT PAGE 23, LINE 8 ........................................................................................................ 159 JUDGEMENT IN A CRIMINAL CASE ..................................................................................................................... 161 AMENDED JUDGMENT IN CRIMINAL CASE .......................................................................................................... 163 APPEAL DEFENDANT ................................................................................................................................. 165 APPEAL GOVERNMENT ............................................................................................................................. 167 APPEAL SECOND CIRCUIT JUDGMENT .............................................................................................................. 173 EXHIBIT GROUP 7. CIVIL ACTION DOCUMENTS ............................................................................................. 175 P a g e - 7 - of 2 1 7 BACKGROUND 0 KA-2930 KA-2930 GX 10 PROPOSAL COVER SHEET KA-2930 1 Case: 11-1924 70. 71. 72. 73. Document: 95 Page: 218 KA-2931 05/16/2012 611099 295 CIVIL COMPLAINT ..................................................................................................................................... 177 MOTION FOR SJ MEMORANDUM OF LAW .......................................................................................................... 188 PLAINTIFF 56.1 STATEMENT ............................................................................................................................ 208 DECLARATION OF MELINDA CHUKRAN ............................................................................................................... 213 EXHIBIT GROUP 8. CONTINUED IN PART 2, EXHIBITS 100 TO END, EXHIBIT GROUP 21 EXHIBITS 100‐216 ...... 217 P a g e - 8 - of 2 1 7 BACKGROUND 0 KA-2931 KA-2931 GX 10 PROPOSAL COVER SHEET KA-2931 1 Case: 11-1924 Document: 95 Page: 219 05/16/2012 611099 295 KA-2932 Karron Declaration Exhibits VOLUME TWO DECLARATION OF KARRON EXHIBITS BINDER VOLUME TWO Contents EXHIBIT GROUP 21THROUGH END Exhibits 100-216 P a g e - 1 - of 3 2 8 Scientific Merit post project Exhibit Group 21 KA-2932 DBK CV KA-2932 KA-2932 Exhibit 100 Case: 11-1924 Document: 95 Page: 220 05/16/2012 611099 295 KA-2933 Karron Declaration Exhibits VOLUME TWO P a g e - 2 - of 3 2 8 Scientific Merit post project Exhibit Group 21 KA-2933 DBK CV KA-2933 KA-2933 Exhibit 100 Case: 11-1924 Document: 95 Page: 221 05/16/2012 611099 295 KA-2934 Karron Declaration Exhibits VOLUME TWO NOTE TO READER These Exhibits attachments to the Karron Declaration are designed to be completely self-contained. All references in the pleadings and statements point to legal authorities and evidence admissible for trial. All of that source material is embedded in this word .DOCX file or directories below. This is a Word 2010 file with each exhibit actually embedded into the page opposite the Exhibit/Section Heading. Each exhibit is a PDF file, except for a single video file in Volume 1. If you are reading this in printed form, You will only see the one page of an exhibit, generally the first page. Excerpted out of the .PDF file, which can range from a single page to thousands and thousands of pages, is the text that is being introduced into evidence. It may be highlight and re type set for clarity to 12-point Times New Roman font. If you are reading this file on a word 2010 compatible computer, you can click on the embedded object and it will generally open the program you have on your computer to read the object. If you have problems reading this, please contact the defendant,
[email protected], who can arrange for technical support. P a g e - 3 - of 3 2 8 Scientific Merit post project Exhibit Group 21 KA-2934 DBK CV KA-2934 KA-2934 Exhibit 100 Case: 11-1924 Document: 95 Page: 222 05/16/2012 611099 295 KA-2935 Karron Declaration Exhibits VOLUME TWO P a g e - 4 - of 3 2 8 Scientific Merit post project Exhibit Group 21 KA-2935 DBK CV KA-2935 KA-2935 Exhibit 100 Case: 11-1924 Exhibit Grou up 20. Document: 95 Page: 223 05/16/2012 611099 295 KA-2936 Karroon Declaratiion Exhibits VOLUME T TWO Contents EXHIBIT GR ROUP 21. SC CIENTIFIC MER RIT POST PROJEECT ................ ........................................................................ 8 100. 101. 102. 103. 104. 105. 106. 107. DBK CV ............................................................................... ............................................................................ 10 CONFERENCE PRESENTATION 1 MMVR 200 02 NEWPORT B BEACH .................................................................. 12 CONFERENCE PRESENTATION 1 SIAM BOSTTON ................ ............................................................................ 14 CHINESE DIGITALL MORSE THEORYY AND ITS APPLICAATION BY QIU .... ............................................................................ 16 GABOR HERMAN SUPPORT SCIENTIFIC S SUP PPORT EMAIL . ............................................................................ 18 NAZMA FERDOUSE PHD DEFENSEE ............................................. ............................................................................ 20 DIMACS 2003 ..................................................................... ............................................................................ 22 NEBME NJIT 2003 .............................................................. ............................................................................ 24 EXHIBIT GR ROUP 22. DB BK PERSONAL TAXES 2000‐2002 ............... ....................................................................... 26 108. 109. 110. DBK 2000 TAX XES ................................................................ ............................................................................ 28 DBK 2001 TAX XES ................................................................ ............................................................................ 34 DBK 2002 TAX XES ................................................................ ............................................................................ 40 EXHIBIT GR ROUP 23. PR ROJECT MANA AGER GURFEIN,, ROSS AND BEENEDICT .......................................................... 52 111. 112. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. HAYES DBK PERRSONAL ENGAGEM MENT CONTRACT 1 .................... 1 ............................................................................ 54 HAYES CASI EN NGAGEMENT 2 ...................... 2 ....................... ............................................................................ 56 HAYES CASI AU UDIT ENGAGEM MENT 2 .................................. ............................................................................ 58 GX 3506‐A BEN NEDICT AFIDAV VIT 1 TO OIG GX 3506 ‐A ....... ............................................................................ 60 ............................................................................ 66 GX 3506‐B BEN NEDICT AFFIDA AVIT 2 TO OIG ........................ . BENEDICT TELLLS KARRON HA AYES CANNOT BE B AUDITOR ... ............................................................................ 70 KARRON TELLSS BENEDICT HA AYES IS AUDITO OR ................... ............................................................................ 72 BENEDICT QUESTIONS BELIN NDA AUDIT ............................. ............................................................................ 74 CASI BUSINESSS PROCESS SLID DES ........................................ ............................................................................ 76 DXZ 00 CASI BENEFITS PLAN .................................................. ............................................................................ 78 HAYES UPBRA ADES DBK ON CA ASI PAYROLL JU ULY 2003 ........ ............................................................................ 80 ............................................................................ 84 HAYES ON CASSI PAYCHECK AUGUST A 2003 ........................ . HAYES ON CASSI PAYROLL IN SEPTEMBER S 20 003 .................. ............................................................................ 86 HAYES E‐MAILL TRAFFIC WITH H PROPAY .............................. ............................................................................ 88 HANDS OFF HA AYES UNTIL AU UDIT REPORT , 13 1 AUG 2003 ... ............................................................................ 90 SCHWARTZ HA AYES PAYROLL .............................................. ............................................................................ 94 HAYES TO SCHW WARTZ MARCH 03 2004 ..................................... ............................................................................ 96 SCHWARTZ CA ALLS HAYES KO OOK ......................................... ............................................................................ 98 IRS WITHOLDING TAX LIEN FROM ATP PROJECT ............... .......................................................................... 100 BENEDICT AND D HAYES MEMO O TO SNOWDEN N .................... .......................................................................... 102 BENEDICT MEMO ON SNOW WDEN ...................................... .......................................................................... 106 FELDMAN ON HAYES A COMPLETES TAXES ..................................... .......................................................................... 108 DBK TO HAYESS RE FERRAND .............................................. .......................................................................... 110 BELINDA ALLO OWS POWER SC CHEDULE ............................... .......................................................................... 112 ROUP 24. LA AW, RULES, STA ATUTES, REPO ORTS .............. ..................................................................... 114 EXHIBIT GR 133. 31 USCS § 372 29 AS AMENDED 1986 ...................................... .......................................................................... 116 P a g e - 5 - of 3 2 8 Sciientific Merit M post projecct Exhibit Groupp 21 KA-2936 DBK K CV KA-2936 KA-2936 E Exhibit 100 Case: 11-1924 134. 135. 136. 137. 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148. 149. 150. 151. 152. 153. 154. 155. 156. 157. 158. 159. 160. 161. 162. 163. 164. 165. 166. 167. Document: 95 Page: 224 05/16/2012 611099 295 KA-2937 Karroon Declaratiion Exhibits VOLUME T TWO 31 USCS § 372 29 AS AMENDED 2009 2 [POST FER RA] .................. .......................................................................... 120 § 3731. FALS SE CLAIMS PROCEDURE AS AMENDED 2009 9 [POST FERA A] ................................................ 124 FERA FRAUD ENFORCEMENT AND N D RECOVERY ACT OF 2009 ......... .......................................................................... 126 FERA LEGISLATIVVE INTENT LEHAYY REPORT .................................. .......................................................................... 128 COMPARISON BEETWEEN PRE AND POST FERA FCA A 3729 TEXT ..... .......................................................................... 134 TITLE 18 § 666 6. THEFT OR BRIBEERY CONCERNING PROGRAMS RECEEIVING FEDERAL F UNDS .......................................... 138 TITLE 15 § 278N. ADVANCED TECCHNOLOGY PROG GRAM ............... .......................................................................... 140 HOW ATP WORRKS (STANLEY, 2005) ........................................ .......................................................................... 142 SBIR INSIDER NEWSLETTER ON E 20 007 ATP FUNDIN NG APRIL 13 ..... .......................................................................... 146 2007 ATP PROG GRAM SOLICITATION VIDEO EXCER RPT TRANSCRIPT . .......................................................................... 148 1:54:00 INTROD DUCTION Q AND A : STANLEY .............................. .......................................................................... 148 2:02:45: COST SHARING UNIDEN NTIFIED QUESTIONER 1 .............. .......................................................................... 149 2:37:33: SUBCO ONTRACTOR OVER RHEAD ALLOWED: UNIDENTIFIED Q UESTIONER 2 ...................................................... 150 2:42:26 :GANTTT AND BUDGET UNCERTANTY: UNIIDENTIFIED QUESTTIONER 3 ............................................................. 151 2:45:35 WE TRRY NOT TO BE TOO O BUREAUCRATIC A AND VERY SUPPORRTIVE : STANLEY .................................................... 152 21:51:30:RISK ELEMENTS INCLUDE BUSINESS RISKKS: UNIDENTIFIED QUESTIONER 4 .................................................... 153 2:58:30: FRING GES ARE DIRECT IN N ATP: UNIDENTIFIED QUESTIONERR 5...................................................................... 154 2:59:30 PAST PERFORMANCE NO O BAR: UNIDENTIFIED QUESTIONERR 6 ..................................................................... 155 3:03:15:EMPLO OYMENT OF UNIVERSITY FACULTY: UNIDENTIFIED Q UESTIONER 7 ....................................................... 156 2:28:27 TOO M MUCH SUBCONTRA ACTING: UNIDENTTIFIED QUESTIONEER 8 .................................................................... 157 2:31:14 IDENTIFYING CO‐FUNDIN NG SOURCES NOTT REQUIRED EXCEPPT FOR STATE: UN NIDENTIFIED QUESSTIONER 9 ............ 158 FRCP RULE 56. SUMMARY JUDGMENT ...................................... .......................................................................... 160 FRPC 56.1 SDN NY LOCAL RULES (B) ......................................... .......................................................................... 162 OMB FAR SUBPPART 31.2—CON NTRACTS WITH COMMERCIAL O ORGAANIZATIONS .......................................................... 164 OMB CIRCULA AR NO. A‐122 ................................................ .......................................................................... 168 OMB CIRCULA AR NO. A‐110 REVISED 11/19/9 93 AS FURTHER A MENDED 9/30/999 ............................................... 170 15 CFR § 14.25 5 REVISION OF BU UDGET AND PROGRAM PLANS. ...... .......................................................................... 172 AUDIT REPORTS AARE MISSING FRO OM NIST ATP GRANT R RECIPIENTS .......................................................................... 176 DAO 213‐5 AU UDIT RESOLUTION AND FOLLO OW‐UP ........... .......................................................................... 178 UB‐92 MEDICARE CLAIM FORM ............................................... .......................................................................... 180 UB‐04 MEDICARE CLAIM FORM ............................................... .......................................................................... 182 SF‐270 REQUEEST FOR REIMB BURSEMENT OR R CASH ADVAN NCE .................................................................... 184 SF 269 LONG FORM O .............................................................. .......................................................................... 186 SF 269A SHORTT FORM ........................................................... .......................................................................... 188 EXHIBIT GR ROUP 26. CA ASES ........................................................ ..................................................................... 190 168. 169. 170. 171. 172. 173. 174. 175. 176. ANZA V IDEALL STEEL ......................................................... .......................................................................... 192 US EX REL ALLISSON ENGINE SUPREME U COURT O OF THE UNITED STTATES ................................................................... 194 US EX REL ALLISSON ENGINE ON N REMAND TO TTHE 6TH CIRCUIT .......................................................................... 196 US EX REL TOTTEEN ................................................................. .......................................................................... 214 US V URLACHEER .................................................................. .......................................................................... 216 CELOTEX CORP V CATRETT ................................................. .......................................................................... 218 US V SZILVAGYYL 389 F. SUPP. 2D 842 ................................... .......................................................................... 220 US V ST LUKES SUZBACUTE HOSPITAL H ................................ .......................................................................... 232 US V SAZAMA ..................................................................... .......................................................................... 234 P a g e - 6 - of 3 2 8 Sciientific Merit M post projecct Exhibit Groupp 21 KA-2937 DBK K CV KA-2937 KA-2937 E Exhibit 100 Case: 11-1924 177. 178. 179. 180. 181. 182. 183. 184. 185. 186. 187. 188. 189. 190. 191. 192. 193. 194. 195. 196. 197. 198. 199. Document: 95 Page: 225 05/16/2012 611099 295 KA-2938 Karroon Declaratiion Exhibits VOLUME T TWO US V KANELOSS .................................................................... .......................................................................... 238 US EX REL ANTIDISCRIMINATION CENTER V WESTCHESTER W R COUNTY ........................................................... 240 US EX REL RESN NICK V WEILL MEDICAL M COLLEGE .................. .......................................................................... 242 US V CONVALEESCENT TRANSPORTS ................................... .......................................................................... 244 US EX REL MILLER V HARBERT INTERNATIONAL .................. .......................................................................... 246 US EX REL FELDMAN V VAN GO ORP ........................................ .......................................................................... 248 US V GROSSMA AN ................................................................ .......................................................................... 250 US V PIMENTEEL .................................................................. .......................................................................... 252 US EX REL LONG GHI V LITHIUM MSJ SDTX .............................. .......................................................................... 254 US EX REL LONG GHI V LITHIUM DOJ OPPOSING WRIT CERT ........ .......................................................................... 258 US EX REL KIRK VV SCHINDLER, 2010 .......................................... .......................................................................... 260 SONY V TENNEENBAUM 2010 .............................................. .......................................................................... 262 US V HALPER ...................................................................... .......................................................................... 266 US V KRIZEK .......................................................................... .......................................................................... 270 STATE FARM VV CAMPBELL .................................................. .......................................................................... 272 BMW V GORE E ................................................................... .......................................................................... 276 SIMON V SAN PAOLO ............................................................ .......................................................................... 278 US V BAJAKAJIAN ............................................................... .......................................................................... 280 TROP V DULLES .................................................................. .......................................................................... 282 US V SHELBOU URNE ............................................................. .......................................................................... 284 US EX REL WESTTRICK V SECON ND CHANCE BODY ARMOR .... .......................................................................... 286 US EX REL JOHNSSON V UNIV OF ROCHESTER MED ........................ .......................................................................... 288 JONES V THOM MAS .............................................................. .......................................................................... 292 ROUP 27. LEEGAL ARTICLESS NOT CASES ....................... ..................................................................... 294 EXHIBIT GR 200. 201. 202. 203. 204. 205. 206. 207. 208. 209. 210. 211. 212. BRIAN WALSH (2 2010) WITHOUTT INTENT THE HERRITAGE FOUNDATIION ..................................................................... 296 US EX REL TYSON N V AMERIGROUP P AMICI CURIA AE THE CHAM BER OF COMM MERCE OF THE U USA .................... 298 FRAUD ENFORCEEMENT AND RECO OVERY ACT (“FERA”), COOKS AND D PERLA ................................................................ 300 FEATURE COMM MENT: WHEN ‘MOLEHILLS O ‘BECOME ‘MOUNTAINS’ . .......................................................................... 306 THE OVERCRIM MINALIZATION N PHENOMENO ON ................... .......................................................................... 310 “BECAUSEOF””:FCA DAMAGEES AND PENALTTIES ................ .......................................................................... 312 PROCURING AUD DIT SERVICES IN GOVERNMENT ............................ .......................................................................... 314 US EX REL MILLEER V BILL HARBERRT D.C.CIRCUIT JOINS O THE RETROAACTIVITY DEBATEOVER FERA .................................. 316 THE FALSE CLAIM MS ACT AMENDM MENTS: THE CURIO OUS CONUNDRUM M OF RETROACTIV VITY ............................................. 318 THE NEWLY‐AMENDED FALSE CLAAIMS ACT IS BEGINNING TO STIR T ROUBLE IN COURTTS ............................................... 320 COMMON LAW CLAIMS AS ADJUN NCTS TO A FALSE CLAIMS ACTION .......................................................................... 322 FALSE CLAIMS ACT: WAVE OF THEE FUTURE ................................. .......................................................................... 324 UNLIKELY SOURCCE MAY BE RAISIN NG SUMMARY JUDGMENT BAR .... .......................................................................... 326 ROUP 28. REEFERENCES WITHOUT ARTICLES................ ..................................................................... 328 EXHIBIT GR 213. 214. 215. 216. BEATSON, J.; (19 991) THE USE AN ND ABUSE OF UNJU UST ENRICHMENTT: ESSAYS ON THE LAW OF RESTITUTTION ..................... 328 NEYERS, JASON W. W MCINNES, M., PITEL, STEPHEN N G. A.; (2004) UNDERSTANDING G UNJUST ENRICHM MENT. .................. 328 SMITH, LIONEL D.; D (1997)THE LAAW OF TRACING ......................... .......................................................................... 328 OLIVER WENDELLL HOLMES (1920 0) ROCK ISLAND VV US ................ .......................................................................... 328 P a g e - 7 - of 3 2 8 Sciientific Merit M post projecct Exhibit Groupp 21 KA-2938 DBK K CV KA-2938 KA-2938 E Exhibit 100 Case: 11-1924 Exhibit Grou up 20. Document: 95 Page: 226 KA-2939 05/16/2012 611099 295 LA AW, RULES, STATUTE ES, REPORT TS EX XHIBIIT GR GROU UP 220 LAW W, W ST TA AT TU UT TES S, RU R LE ES S, REP R PO OR RT TS ON LAW W KA-2939 KA-2939 KA-2939 Case: 11-1924 Exhibit Grou up 21. Document: 95 Page: 227 KA-2940 05/16/2012 611099 295 Contents EXHIBIT GR ROUP 20. LA AW, RULES, STA ATUTES, REPO ORTS .............. ........................................................................ 1 300. ATP AND CFR 15 1 §278N ....................................................... .............................................................................. 4 301. HOW ATP WORRKS (STANLEY, 2005) ........................................ .............................................................................. 6 302. SBIR INSIDER NEWSLETTER ON E 20 007 ATP FUNDIN NG APRIL 13 ..... ............................................................................ 10 303. TITLE 15 § 278N. ADVANCED TECCHNOLOGY PROG GRAM ............... ............................................................................ 14 305. THE ATP PROGRRAM SHOULD BE ABOLISHED ................................ ............................................................................ 24 306. CONGRESS SHOU ULD FOLLOW THE PRESIDENT AND ELIMINATE THE A DVANCED TECHN NOLOGY PROGRAM M .......................... 26 307. AUDIT REPORTS AARE MISSING FROM NIST ATP GRANT RECIPIENTS ............................................................................ 28 308. HR 1868 GORD DON REPORT: TEECHNOLOGY IN NNOVATION AN ND MANUFACTTURING STIMU ULATION ACT O OF 2007 32 309. 15 CFR § 14.25 5 REVISION OF BU UDGET AND PROGRAM PLANS. ...... ............................................................................ 36 310. DEPARTMENT OFF COMMERCE ................................................... ............................................................................ 40 311. DAO 213‐5 AU UDIT RESOLUTION AND FOLLO OW‐UP ........... ............................................................................ 40 312. DOC OIG ............................................................................. ............................................................................ 42 313. DOC SAR ............................................................................. ............................................................................ 44 314. 2003‐09 ................................................................................................. .................................................... 46 315. 2004‐09 ................................................................................................. .................................................... 50 316. 2005‐03 ................................................................................................. .................................................... 54 317. 2005‐09 ................................................................................................. .................................................... 58 318. 2006‐03 ................................................................................................. .................................................... 62 319. 2006‐09 ................................................................................................. .................................................... 66 320. 2007‐03 ................................................................................................. .................................................... 70 321. 2007‐09 ................................................................................................. .................................................... 74 322. 2008‐03 ................................................................................................. .................................................... 78 323. 2008‐09 ................................................................................................. .................................................... 82 324. 2009‐03 ................................................................................................. .................................................... 88 325. 2009‐09 ................................................................................................. .................................................... 92 326. 2010‐03 ................................................................................................. .................................................... 96 327. OFFICE OF MANAAGEMENT AND BUDGET ..................................... .......................................................................... 106 328. OMB FAR SUBPPART 31.2—CON NTRACTS WITH COMMERCIAL O ORGAANIZATIONS .......................................................... 108 329. OMB CIRCULA AR NO. A‐122 ................................................ .......................................................................... 112 330. OMB CIRCULA AR NO. A‐110 REVISED 11/19/9 93 AS FURTHER A MENDED 9/30/999 ............................................... 114 331. FRCP RULE 56. SUMMARY JUDGMENT ...................................... .......................................................................... 116 332. FRPC RULE 9(B). ) FRAUD ......................................................... .......................................................................... 118 333. FRPC 56.1 SDN NY LOCAL RULES (B) ......................................... .......................................................................... 120 334. TITLE 18 § 666 6. THEFT OR BRIBEERY CONCERNING PROGRAMS RECEEIVING FEDERAL F UNDS .......................................... 122 335. 31 USCS § 372 29 AS AMENDED 1986 ...................................... .......................................................................... 124 336. 31 USCS § 372 29 AS AMENDED 2009 2 [POST FER RA] .................. .......................................................................... 128 337. § 3731. FALS SE CLAIMS PROCEDURE AS AMENDED 2009 9 [POST FERA A] ................................................ 132 338. FERA FRAUD ENFORCEMENT AND N D RECOVERY ACT OF 2009 ......... .......................................................................... 134 339. FERA LEGISLATIVVE INTENT LEHAYY REPORT .................................. .......................................................................... 136 340. UB‐92 MEDICARE CLAIM FORM ............................................... .......................................................................... 146 341. UB‐04 MEDICARE CLAIM FORM ............................................... .......................................................................... 148 KA-2940 KA-2940 KA-2940 Case: 11-1924 342. 343. 344. Document: 95 Page: 228 KA-2941 05/16/2012 611099 295 SF‐270 REQUEEST FOR REIMB BURSEMENT OR R CASH ADVAN NCE .................................................................... 150 SF 269 LONG FORM O .............................................................. .......................................................................... 152 SF 269A SHORTT FORM ........................................................... .......................................................................... 154 KA-2941 KA-2941 KA-2941 Case: 11-1924 Document: 95 Page: 229 KA-2942 05/16/2012 611099 295 It’s The Law Office of the Assistant General Counsel for Finance and Litigation Federal Assistance Law Division Vol 6 November 3, 1995 Say What You Mean by Joseph Levine “Say what you mean and mean what you say.” A simple prescription for clarity and understanding, but, as we shall see, often very difficult in application. On September 13, 1995, the Fifth Circuit Court of Appeals, in a two to one decision, reversed a District Court’s decision granting summary judgment for the government in the case of Institute for Technology Development v. Brown. Although the unique factual circumstances involved should minimize the precedential impact of this decision, it does raise some important issues we need to consider in crafting award language which deviates from the “norms” set forth in applicable OMB Circulars. This article is intended to acquaint you with substance of the Fifth Circuit decision and raise some issues we need to consider regarding the wording of Department of Commerce special award conditions. BACKGROUND: Between 1985 and 1988, in response to language in its Appropriations Acts, EDA awarded a series of five grants to the Mississippi Institute for Technology Development (“ITD”). The grants, made under EDA’s demonstration KA-2942 project authority (42 U.S.C. § 3151(f)), were to “perform initial Institute staffing, planning and implementation”. Each award incorporated relevant OMB Circulars, including A-122. Each award also included a clause providing that the award “can be used only for the research project approved by the Economic Development Administration (EDA) and in conformity with the approved research budget”, and, consistent with Congressional intent that the funds be used only to pay for the “start up costs” of ITD, included a clause prohibiting the use of Federal funds “to pay for capital assets or other items not treated as expenses under accepted accounting principles”. In response to an OIG audit, EDA disallowed over one million dollars in costs claimed by ITD. In its appeal, ITD requested that it be allowed to substitute unclaimed depreciation for much of the disallowed costs (a recipient may substitute other allowable costs for costs which have been disallowed, subject to any applicable cost ceiling. 2 United States General Accounting Office Principles of Federal Appropriations Law 10-75 (2d ed. 1992)). In her final audit appeal determination, the Assistant KA-2942 KA-2942 Case: 11-1924 Document: 95 Page: 230 KA-2943 Secretary for Economic Development denied this request, concluding that the above quoted award clauses supported the conclusion that depreciation was not intended to be an allowable cost under the awards. ITD filed suit, in U.S. District Court for the Southern District of Mississippi, seeking review of this conclusion under the Administrative Procedure Act. Applying the “arbitrary or capricious” standard set forth in 5 U.S.C. § 706(2)(A), and giving deference to the agency’s decision, the District Court granted summary judgment for the government. On appeal, in a two to one decision, the Fifth Circuit reversed. The majority decision in the Fifth Circuit concluded that the issue was a question of law (interpreting the terms of the agreement and OMB Circular A-122, which the Court erroneously described as a regulation of a different agency). Consequently, the majority concluded that it owed no deference to the agency’s determination and it reviewed the matter de novo. The majority then decided that since the award was silent on the question of depreciation (apparently concluding that the special award conditions quoted above had no bearing on the issue), A-122 was specifically incorporated into the award, and A-122 recognized depreciation as an allowable cost, the District Court decision was incorrect and the case was remanded to that court where ITD will seek to prove its claims for depreciation. ISSUES: It is important to note that the sole issue in this case was the question of whether ITD was entitled to claim depreciation as a substitute cost. Not other issues KA-2943 05/16/2012 611099 295 concerning the audit or disallowed costs were before the Court, nor did the court decide the merits of ITD’s claims for depreciation. It also must be stressed that, although the Assistant Secretary determined that depreciation was not intended to be an allowable cost under these awards and cited the above quoted clauses as support for this determination, depreciation was not specifically mentioned anywhere in the award documents other than the above noted reference in A-122. With these points in mind the question is “What should the Department have done to prevail in this case?” With the benefit of “20-20 hindsight” it is easy to conclude that the Department should have specifically prohibited depreciation as an allowable cost under these awards and specifically noted an exception from the depreciation provisions of paragraph 9 of Attachment B of A-122. Unfortunately, few possess the prescience needed to specifically address such unanticipated issues in award conditions. However, since this decision clearly indicates that courts are willing to substitute their judgment for that of the program officials in the interpretation of award language, it is important that our awards, particularly where we wish to impose terms that differ from the general principles contained in the OMB Circulars, use clear language that is unlikely to be misinterpreted by subsequent tribunals. Obviously, if program legislation so requires, awards may deviate from the cost principles established in OMB Circulars. The question as to what extent agencies may deviate from the cost principles in other cases, is less clear. The various circulars establishing KA-2943 KA-2943 Case: 11-1924 Document: 95 Page: 231 KA-2944 cost principles state that they are intended to promote uniformity among agencies and excerptions are discouraged (see e.g., the preamble to A122, 45 Feg. Reg. 66022 (1980), and paragraphs 1, 3 and 8 of that Circular). On the other hand, paragraph 2.b. of Attachment A speaks of “limitations and exclusions” in the award, and the Uniform Administrative Requirements, 15 CFR § 24.6 (c) and paragraph __.4 of A-110, both allow agencies to make case-by-case exceptions. The best interpretation of these provisions is that while an agency may not create general exceptions to the cost principles without OMB approval, it may limit the amounts of particular costs it will pay under awards (e.g. indirect costs may not exceed 100% of direct), and, in individual awards, create exceptions for sound programmatic reasons. This conclusion is also supported by paragraph 5. Policy of new Circular A-87 (60 Fed. Reg. 26489 (1995)) which states: “This Circular establishes principles and standards to provide a uniform approach for determining costs and promote effective program delivery, efficiency, and better relationships between governmental units and the Federal Government. The principles are for KA-2944 05/16/2012 611099 295 determining allowable costs only. They are not intended to identify the circumstances or to dictate the extent of Federal and governmental unit participation in the financing of a particular Federal award.” (Emphasis supplied) Thus, when we are faced with situations where we want to deviate from the basic cost principles, it is imperative that we carefully examine the language of proposed special award conditions to ensure that they are clear, justified and accomplish the desired objective. In situations such as that faced by EDA in the award to ITD, where we wish to exclude a certain category of cost, armed with the knowledge that substitute costs may raise unanticipated issues (now we know what we meant to say), one possible solution might be to draft a special award condition specifically addressing deviations from the applicable Circular treatment of a specific cost item and/or limiting substitute costs only to budget categories contained in the approved budget submitted by the applicant. . KA-2944 KA-2944 Case: 11-1924 Document: 95 Page: 232 KA-2945 05/16/2012 611099 295 It’s The Law Office of the Assistant General Counsel for Finance and Litigation Federal Assistance Law Division Vol 16 May 19, 2004 Financial Assistance And The Bona Fide Need Rule: Severability No Longer An Issue By Michelle McClelland In a decision that could have significant impact on grants administration, the General Accounting Office (GAO) was presented with the issue of whether the Department of Education could use appropriations available for only one fiscal year to fully fund grant awards of multiple years in the case of two Education programs. See U.S. Department of Education's Use of Fiscal Year Appropriations to Award Multiple Year Grants (B-289801, December 30, 2002). The GAO held that Education could fully fund such grant awards, relieving agencies funding grants with annual appropriations or other time-limited funds from going through an often convoluted bona fide need analysis to determine whether the activities under a grant are severable or nonseverable. (Note: The bona fide need rule does not apply to no-year funds. 43 Comp. Gen. 657 (1964).) This relief is provided regardless of whether the grant at issue is to be a multi-year award or multiple year award. Unlike multiple year awards, which are fully funded for a period of more that one year, multi-year awards, by KA-2945 definition, are financial assistance awards for a period of more that one year, which are partially funded when the award is made, and then are subsequently funded in increments. See Department of Commerce Grants and Cooperative Agreements Interim Manual, Chapter 3, A.29. Thus, while the distinction between a multiple year award and a multi-year award may remain for grants administration and definitional purposes, there is no difference between the two types of awards based on the fiscal law principles of the bona fide need rule and severability. Under either, a severability determination is now irrelevant to a bona fide need analysis. Bona Fide Need Rule The bona fide need rule establishes that an appropriation is available for obligation only to fulfill a genuine or bona fide need of the period of availability for which it was made. The GAO held that the rule applies to all federal government activities carried out with appropriated funds, including KA-2945 KA-2945 Case: 11-1924 Document: 95 Page: 233 KA-2946 contract, grant, and cooperative agreement transactions. An agency's compliance with the bona fide need rule is measured at the time the agency incurs an obligation. In the grant context, the obligation occurs at the time of award. Bona Fide Need Rule and the Principle of Severability In its discussion in the case, the GAO stated that, in a number of contexts, most notably government contracts for services, it had addressed whether the bona fide need rule is violated when an agency uses current fiscal year funds to pay for contractual services rendered subsequent to the end of that fiscal year. When services are severable, the bona fide need rule serves to limit the amount of a service contract charged to an available fiscal year appropriation. In 64 Comp. Gen. 359 (1985), relying on case law applying the bona fide need rule in the context of service contracts, the GAO held that NIH research project grants could not be funded for three fiscal years with fiscal year 1985 appropriations because the bona fide need rule would be violated. Since it could not be said that there was a need for an end product in any particular year or that the grants envisioned an end product, the GAO concluded that the bona fide need rule was violated when funds were obligated for more that one year for the grants, i.e., the grants were for severable services. Three years later, however, in B-229873, November 29, 1988, the GAO noted that it significantly undercut the analysis used in the NIH decision. In this later decision, the GAO held that the SBA did not violate the bona fide need rule when it used its fiscal year appropriation on KA-2946 05/16/2012 611099 295 September 30, the last day of the fiscal year, to award cooperative agreements to operate Small Business Development Centers even though the Centers would use the money in the next fiscal year. In essence, the GAO had concluded that the concept of severability was not relevant to the cooperative agreements at issue. In other words, the award constitutes the obligation, and upon award, the agency's need--to financially assist the awardee-is complete. In this latest Education case, the GAO reiterated that the application of the bona fide need rule found in the SBA case is the correct approach. It expressly recognized the fundamental difference between a contract and a grant or cooperative agreement and the significance this difference has on a bona fide need analysis. Contracts and grants are transactions that fulfill significantly different needs of an agency, the former to acquire goods and services and the latter to provide financial assistance. Conclusion of Education Case Thus, the GAO concluded: 1) for grants, the principle of severability is irrelevant to a bona fide need determination, and 2) a bona fide need analysis in the grant context focuses on whether the grants are made during the period of availability of the appropriation charged and further the authorized purposes of program legislation. Consequently, the duration of the grant award itself is irrelevant to a bona fide need determination. In other words, whether the activities under a grant are characterized as severable or nonseverable no longer legally mandate that an award be funded for only one year or funded in its entirety. KA-2946 KA-2946 Case: 11-1924 Document: 95 Page: 234 KA-2947 With regard to the specific two Education programs at issue, program authorizations for the GEAR UP Program and the Early Childhood Educator Program for FY 2001 did not provide explicit authority to award multiple year grants. In fact, prior to FY 2001, Education had funded the GEAR UP awards one year at a time. Nevertheless, the GAO found that Education’s award of 5-year, fully funded grants for the GEAR UP Program and 2-year, fully funded grants for the Early Childhood Educator Program was in accordance with the program legislation and fulfilled a bona fide need of the period for which the funds used were available. Absent from GAO’s opinion was any analysis of the severability of the activities to be carried out under the awards. Caveat 05/16/2012 611099 295 Gen. 77 (1994), in which this case was described as follows: "bona fide need determination in the context of a cooperative agreement properly required assessing severability of research activities where agreement under which research was conducted more closely resembled a contract than a grant of financial assistance." In this 1994 case, the GAO held that the Fish and Wildlife Service could not incrementally fund "research work orders" of multiple year duration that were nonseverable. The Fish and Wildlife Service issued research work orders that were projectspecific extensions of unit cooperative agreements. Thus, according to the GAO, the underlying character of the transaction must still be analyzed to determine whether it is in the nature of an acquisition of goods or services, or the provision of financial assistance. If it is the former, then an assessment of severability may still be required. The Education case contains a cautionary "but see" cite to 73 Comp. KA-2947 KA-2947 KA-2947 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 235 44 Filed 05/16/2012 05/05/11 Page 611099 1 of 4 295 KA-2948 USDC SDNY I DOCUMENT EL ECTRONICALLY FILED --x DOC #:---=~-+--r-DATE FILED: I{ I UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK UNITED STATES OF AMERICA, , , Plaintiff, , ORDER - against 08 CV 10223 (NRB) DANIEL B. KARRON, Defendant. --- ------ ------x NAOMI REICE BUCHWALD UNITED STATES DISTRICT JUDGE WHEREAS on November 24, ("Government" ) 2008, commenced the United States of America above-captioned action against Daniel B. Karron ("Dr. Karron"); and WHEREAS on June 18, 2010, the Government filed a motion for summary judgment as to the False Claims Act causes of on in the complaint; and on WHEREAS August 23, 2010, Dr. Karron submitted opposition to the Government's motion, which consisted of, alia, a memorandum of law, pursuant to Local Civil her inter a counterstatement of material Rule 56.1, various affidavits, and exhibits thereto; and WHEREAS on September reply memorandum of judgment, which was law 17, in timely 2010, support the of filed Government its motion llowing a fil for its summary court-ordered extension; and KA-2948 KA-2948 KA-2948 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 236 44 Filed 05/16/2012 05/05/11 Page 611099 2 of 4 295 KA-2949 on March 23, WHEREAS granted in part 2011, Government's motion for summary judgment on its False C Act claims; and wi thdrawn Court Government WHEREAS its request for civil addi ti elected not to pursue the remai that it had penalties on state law causes of in its complaint; and on WHEREAS April 13, 2011, 19, 2011, Court entered a judgment against Dr. Karron; and on April WHEREAS record in anti correct the Clerk Karron led a ion of a forthcoming this Court WHEREAS direc Dr. motion ali and Dr. Karron's mot of Court to to and has following docket material: i. The Declaration of Eric A. Plaintiff's Motion for Eisen Summary in Opposition to Judgment, dated August 30, 2010; ii. Pages CAC-332 to CAC-359 of the the Declarat of Deborah Ann Dun to Motion Plain ff's for its attached to in Opposition Summa Judgment, dated August 23, 2010; iii. Pages HABAC-565 to HABAC-593 attached to the Declaration of of the exhibits rah Ann Dunlevy 2 KA-2949 KA-2949 KA-2949 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 237 44 Filed 05/16/2012 05/05/11 Page 611099 3 of 4 295 KA-2950 in Opposition to Plaintiff's Motion for Summary Judgment, dated August 23, 2010; iv. HABAC-600 Pages HABAC-636 to exhibits the of attached to the Declaration of Deborah Ann Dunlevy in Oppos ion to Plaintiff's Motion for Summary Judgment, dated August 23, 2010; v. The NIST ATP Proposers Conference 2007 video file; and the WHEREAS Clerk of as docket mentioned material the Court entries has docketed 41, 32-19, the 32-20, above 32-21, and 43, respectively; and WHEREAS cover letters traditionally are not docketed; and WHEREAS cases, Karron's oppos Court, mate and statutes, and secondary sources cited in Dr. ion traditionally are not docketed because this the Second Circuit, can independently access that ali and WHEREAS the other documents referenced by Dr. Karron in her motion to correct the record are prope through the Case y docketed and available Management/Electronic Case Filing system and/or through the court's hard copy file, Declaration of D.E. Karron, dated August 23, ("ECF" ) including the 2010, and the exhibits thereto; and 3 KA-2950 KA-2950 KA-2950 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 238 44 Filed 05/16/2012 05/05/11 Page 611099 4 of 4 295 KA-2951 WHEREAS 2010, was the Government's ly t (docket no. and is othe any that 39) and there is no dated September 17, colorable basis for record; it is hereby striking it from ORDERED filed reply brief, Dr. Karron's motion to correct the record is granted only to the extent described herein se denied and the Clerk of the Court need not take rther action to supplement the record. Dated: New York, New York May 5, 2011 NAOMI REICE BUCHWALD UNITED STATES DISTRICT JUDGE Copies of the foregoing Order have been mailed on this date to the following: Attorneys for Plaintiff Michael J. Byars United States Attorney's Office Southern District of New York 86 Chambers Street New York, NY 10007 Defendant D.B. Karron 348 E. Fulton St. Long Beach, New York 11561 4 KA-2951 KA-2951 KA-2951 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 239 38 Filed 05/16/2012 04/21/11 Page 611099 1 of 4 295 KA-2952 KA-2952 KA-2952 KA-2952 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 240 38 Filed 05/16/2012 04/21/11 Page 611099 2 of 4 295 KA-2953 KA-2953 KA-2953 KA-2953 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 241 38 Filed 05/16/2012 04/21/11 Page 611099 3 of 4 295 KA-2954 KA-2954 KA-2954 KA-2954 Case: Case 11-1924 1:08-cv-10223-NRB Document: 95Document Page: 242 38 Filed 05/16/2012 04/21/11 Page 611099 4 of 4 295 KA-2955 KA-2955 KA-2955 KA-2955 Case: 11-1924 Document: 95 Page: 243 KA-2956 05/16/2012 611099 295 DEFENDANT'S EXHIBIT — 10192 COMPUTER AIDED SURGERY, INC. JPWORGAN CHASE BANK NIST APT DMT PROGRAM NEW YORK. NEW YORK 1-Z-21D 300 EAST 33R0 STREET. SUITE 4N NEW YORK MY 10016 5/1 i/2002 111213 686-874B EIN # 13-388-9180 DUNS 94-285-4266 PAY TO THE ORDER OF i,.B K Five Thousand Ninc n i iinil ^DOLLARS n. 3IJII E 33rd SI Api -IN Nou York,NY lOOIfi MEMO - CWOQQ002 Pay Period ii'O io m e«" KA-2956 <:o a idooo KA-2956 KA-2956 Case: 11-1924 Document: 95 COMPUTER AIDED SURGERY, INC. Page: 244 05/16/2012 KA-2957 611099 295 JPMORGAN CHASE BANK NEW YORK, NEW YORK MIST APT DMT PROGRAM 300 EAST 33FD STREET, SUITE 4N NEW YORK. NV 10016 10212 6/3/2002 1-2-210 g + 1(212) 686-9748 EIN# 13-3BB-91B0 D-U-N-S 94-285-1266 - "5,002.25 Kivc Thousand Two and 25/1 ()()♦♦♦♦*♦•••*•••*•»**♦**♦♦*♦♦♦♦♦♦**•••*••♦* nni iark D. B. Kanon 300 E 33rd St Apl4N New York, NY 10016 MEMO 3 1 Q3/rj i WQ2 .05/31/2OO2 pay pcriod - ii'O ID 2 L 2"1 i:D 2 IDDOD 2 I'l i 3 It j 1 n r n r _j u *i r 1 j rr —i Li r ni 3 ii COMPUTER AIDED SURGERY, INC. DiMI0MIPROGRAM 6/3/2002 300 E 33rd Si Apl4N New York. NY 10016 05<J-42-S4fi6 Salaiy(16B:0Ohis) 8,333.33 16,666.66 Federal Withholding 941 lax 1.909.00 -3.8I8.OU Social Security Employee -516.66 -1,033.33 Medicare Employee -120.8-1 -241.67 NY-Withholding -493.56 -987.12 NY- Disability Employee Used / Available New York City Resident -2.60 -5.20 -28H.42 -559.25 .Sick 0:00 / 240:00 Vac 0:00/80:00 r DEFENDANT'S Computer Aided Surgery Incorporated 300 E 33rd St. Suite 4N Ml New York, NY EXHIBIT 10016 03/01/2002 - 05/3 1/2002 Pay Period 5.002.25 COMPUTER AIDED SURGERY, INC. '..fi/3/2002 300 E 33rd Si \ SJ33-33 Sabry(168:00hr5) ApHN Federal Withholding 941 tiv New York. NY 10016 Social Security Employee (354^2-5466 NY-Withholding Medicare Emploj'ec ■-1,909.00 S"\ \ \ v ' -516.66 -120.84 -5.20 New York CityReiidctii ,^_ f Sick 11:00 / 240:00 \ \\' \ "v" Vac O;00/K0:00 Cuinpulcr Aided Surgery Incorporated 300 E 33rd St. -241.67 -987.12 NY - Disability Employee"' \ Used/Available -3.SIK.00 -1.033.33 -559.25 o - K Suite 4N New York. NY 11)016 \ \ 03/01/2002 -<)5/31/200'2 Pay Heriod KA-2957 KA-2957 5.002.25 KA-2957 Case: 11-1924 Document: 95 Page: 245 KA-2958 COMPUTER AIDED SURGERY, INC. 05/16/2012 611099 10292 NIST APT DMT PROGRAM JPMORGAN CHASE BANK 300 EAST 33RD STREET. SUITE IN NEW YORK, NY 10016 -i(212) 6B6-874B EIN H 13-368-9180 D-U-N-S 94^85-4266 1-2-210 PAY TO THE NEW YORK. NEW YORK 7/5/2002 D. B. Kaffon ORDER OF— 295 ■9.288.01 a Nine Thousand Two Hundred Eighty-Eight and 07/100****' .DOLLARS D. B. Kurron 300 i; 33rd Si Apl4N - MEMO New York. NY 10016 |2>O!/2O01 - 12/31/2001 Pay Period 0 IR 3B1 COMPUTER AIDED SURGERY, INC. 7/3/2002 300 i;. 33rd Si Api 4N New York. NY lOOIfi special dbk salary I4.5S3.J3 ■13,749,99 federal Withholding 941 in\ -3.555.00 -14.4K3.00 Medicare Employee -211.46 -1,641,28 NY - Withholding -937.7K -3.950,^6 NY - Disability ttnployeu 054-42-5466 ■2.60 -13.00 -538.42 -2.174.5! Salarj 0.00 69.441.&6 Social Sccariiy Employee 0.00 -5.263,80 New York City Resident Used i Available Sick 0:01) / 2<H):UU Vac 0:00/80:00 Computer Aided Surgery Incorporated 301} L 33rct Si DEFENDANT'S Suiie 4N EXHIBIT Ne\\ York. NY 10016 12/01/2001 - 12.31/2001 PavPcritxl 9.288.07 COMPUTER AIDED SURGERY, INC. 7/5/2002 JU0E33rt)St Api 4N Ncu York. KV 10016 sfcctBl dbk salar; 14.583.33 43.749.9? 1'ctlcra] Withholtfing 941 lax -3.555.00 ■14.4X3.00 Medicare Employee -21 1 46 -1.641.28 NY - Withholding -987.78 -3.950.46 NY - Disability Emploj'ec l)54-42-546d New Ynrk { iiy Rcsidenl Msed Available Siuk 0:00/240:00 Social Security Employee -2.60 -13.00 -53S.42 -2.174.51 0.00 69.441.66 0,00 -5.263.80 Vac 0:00/80 00 Compuler Aidu'd HurgCA Incorporated 300 r. 33rd Si. Suite 4N NL-« York. NY I HO I 6 12/01/2111)1 ■ 12/31/2001 I'a\ Period CGS F0PM5 9.288.07 i ■ P100-3?Sfl3DJ KA-2958 KA-2958 KA-2958 Case: 11-1924 Document: 95 COMPUTER AIDED SURGERY, INC. Page: 246 KA-2959 05/16/2012 10291 I) 7/3/2002 1-2-210 NEWYORK. NY IO016 •1(212) 686-8748 EIN # 13-389-9180 O-U-N-S 94 285-4266 ORDER OF_ 295 JPMORGAN CHASE BANK NEW YOHK, NEW YORK MIST APT DMT PROGRAM 300 EAST 33RD STREET. SUITE 4N PAY TO THE 611099 "4.756 3R II Knnun s Pour Thousand Seven Hundred Filly-Six und 3H/I00* .DOLLARS I). B. Knrniii 300 i: 33rd Si Apt IN New York. NY 1111)16 MEMO 11/01/2001 - 11/30/2001 Pay Period ■■010 21 in- i:0 E 10000 EH: 13 10 7 5B7: COMPUTER AIDED SURGERY. INC. D ff'RWrfiS DM 7/3/2002 special dbk sal an 100 E 33rd St 14.583 33 Federal Withholding 941 ta\ Apl-IN New York. NY KHilfi Soirinl Security Ritiploycc 05+42-5466 -4.531 69 -?.263.80 Medicare employe -211 46 -1,429.82 NY - Wilhholdmg -9H7 7fi -2.962.68 NY - Disability l.mplo>ec Used / Available 6(1 -10,40 -53S 42 ■ 1.636.09 (1 (HI 69.441 Sf> _2 New York Cil\ Resident Siuk 0:00 J 240.00 29.166.66 -10.928.00 N.I I II ■ Vac 0-00 I HO -no Cnmpuicr Aided Surgerj1 InBOiporaicd 30(lli 33rd Si Filed Soilc 4N DEFENDANT'S EXHIBIT New York. KY 10016 I 1/01/2001 - I I.3O-2001 Pa> Period 4.756 IK COMPUTER AIDED SURGERY, INC. itsaooi 3(10 t! 33rd Si Apl -IN lax New York. NY ionic Sucin] Scciirirj Medicare I'mployce NY - WitWioWiiig U34-42-S466 NY ■ Ombilit) Kmploycc Usi-'d / Availnblc Now Yurk Cilj Rcsideiii Stdi 0:00 / 240:00 Salary I4.SR3.33 29.166.66 -3.555.00 -I0.928.CKI -4.51169 -5.263.80 -211.46 -1.-129.S2 -•M7 7B -2.962.68 -2.60 -10.40 -53K.42 -1.M6.W 0 00 69.441.66 Vac 0 (It) I 81) 00 Compuier Aidrd Surptr- IncorpofauaJ 3O0E31rd Si Suilc IN Ne« York. NY lOIUCi I I/(H.'2(101 - I I.'30.2001 Pay Period '.QEUJIE BUHSCSSri)»HS 4.7S6.3K l- KA-2959 KA-2959 KA-2959 Case: 11-1924 Document: 95 COMPUTER AIDED SURGERY, INC. Page: 247 KA-2960 611099 7/512002 1). 13. Knrron 5,552.01 ORDER OF_ Five 295 10290 JPMORGAN CHASE BANK NEW YORK, NEW YORK 1-2-210 NIST APT DMT PROGRAM 300 EAST 33RD STREET. SUITE 4N NEW YORK. NY 10016 +1t212) 686-8748 EN k 13-388-9180 0-U-N-S 94-285-4266 PAY TO THE 05/16/2012 r.' Thousand Five Ilundrrd Fii'ty . woand till10Q••••*'••••••••••a••••••••r.ssssssssas.. ► ..ss..s..•..«....srss.sss.••s:. DOLLARS D. B. Karrun 300E33rdSt Apt •1N Nc« York, NY 10016 MEMO 10/01/2001 - 10/31/2001 Pay Period I,1 01 D29011' r:02100002 0 : 1 310?587356511' COMPUTER AIDED SURGERY, INC. 1). L 1f OMT PROGRAM -.i©2 9 0 7.5(2002 300 E 33rd St Apt 4N Nc%v York. NY 10016 special dbk saiarn Federal Withholding 941 tax Social Sectirit-, Iimplopee Medicare Einplo'cc NY - withholding NY - I)isahilil; Linployce New York Cit y Resident 054-42-5466 used I Available Sick 0:00 ! 24 11:00 vac I1:00180.00 I4,583.33 -3.555.00 -2-970.83 -976.69 -987.78 -2.60 -538.42 0.00 Salar' Computer Aided SurecrvIncorporated 14,583.33 -7.373.00 - 732.11 -1.218.36 -1 974.90 -7.80 -1,097-67 69,441.66 Filed 3011 F 33rd StSuite 4N Ne York, NY DEFENDANT'S EXHIBIT 10016 n 10/01 . 2001 - 10.31 2001 Pa\ Period .552.01 COMPUTER AIDED SURGERY, INC. DMT PROGRAM 1) 7%512002 special dbk salan ederal Withholding 9 44 I tax Social Securit'. Employee 19edicarc h:mploycc NY - 11' ilhh ( lding NY - I)itahilitv Emplo y ee 300 F 33rd St A1i1 -IN New York, NY 10016 1154-42-5.166 Used I A%ailablc Sick 0:110. 240:110 Vac 11:1111 811:00 New York Cit y Resident Salary U 2 9 0 14.583.33 -3. 55 5 00 - 1 970.83 1.1,583.33 -7.373.00 - 97669 - 98778 -1.218.36 - I974.90 -7.80 -2.60 - 732.11 -538.42 - I.097.67 0.00 69.441.66 ( - nmputer Aided Surcer Incorporated 300 I: 33rd Si. Suite 4N Neu York. NY 1 0016 10/0 1 ; 200I - 10/31 2001 Pa y Period 5.552.01 R DELUXE 91f51NESS FORMS 1 - W-32$ . 03W +w n.Jc;^uefnmy com KA-2960 KA-2960 KA-2960 II Case: 11-1924 Document: 95 COMPUTER AIDED SURGERY, INC. Page: 248 KA-2961 05/16/2012 611099 295 10401 JPMOflGAN CHASE BANK N1ST APT DMTT PROGRAM NEW YOfW. NEW YORK 300 EAST 33RD STREET, SUITE *H 8/2/2002 1-2-210 NEWYORK, NY 10016 f 1(212) 686-87*8 EIN * 13-388-9160 D-U-N-S 94-2B5-IZ68 PAY TO THE •5,675.03 ORDER OF a l;ivc Thousand Six Hundred Seventy-Five nnd 03/100*' D. Q DOLLARS Karon 300 L 33rd Si Apl4N New York. NY 10016 MEMO 07/01/2002 - 07/31/2002 Pay Period "•0 10 UO I* ":o b ioaoos u: ia io?5fl?as&sn" COMPUTER AIDED SURGERY, INC. D. iWtV-ftf DMT PROGRAM 300 B 33 rd Si Anl4N New York, NY 10016 N/2/20D2 SOB Salary (40 0(1 hrs) 61,918.07 113,082.00 owners swtal 30,000.00 -30,027.39 Federal Withholding 94! lax 17,10-1.00 -29.752.62 Social Security Employee -2,091.63 •5,236.80 -462.81 -1.204.29 -4.351.0O -7.568.78 Medicare Lmployce (154-42-5466 NY-Withholding NY - Disability Employee Used/ Avuilabk New York City Resident Sick 0;001240:00 -2.60 -15.60 -2.231.00 -3,982.94 Vac 0:00/80:00 Cmuputn Aided Surgery Incorporated DEFENDANT'S 300 B 33rd SI. EXHIBIT Suilc 4N New York, NY 10016 07/01/2002 - 07/31/2002 Pay Period 5.675.03 COMPUTER AIDED SURGERY, INC. DMT PROGRAM \6'lv9l8.07 113.082.00 owners sweat -JO.O00.00 -30,027.39 l-'cdcral Withholding 'J41 lax -17.104.00 -29,752.62 -2,091.63 -5,236.80 Salary (40:00 to) 300 B 33rd Si Apt-IN New York, NY 10016 Social Security Employee ' -1,204.29 Mcdicnrc Employee 054-42-5466 NY-Withholding . NY - Wilhhnlding ..-'\ \\v\\r> V\ .^.. ■7,568.78 -15.60 NY - Disabiliiy- eirtploj;ee New YortCify York CiK1 Resident Used/ Available Sick 0:00/240:00 Vac 0:00/80:00 -3,982.94 \ Computer Aided Surgery Incorporated 300 K 33rd St. Suits 4N New York. NY i no 16 07/01 /2002 i()7^ 1 /3O02 Pay Period V1 .- 5.675.03 riii.'tr i KA-2961 KA-2961 KA-2961 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 unknown Document: 95 Page: 249 KA-2962 Seq: 1 15-FEB-10 05/16/2012 10:27 611099 295 NOTES THE USE OF SENTENCING FINDINGS AS A COLLATERAL ESTOPPEL WEAPON IN SUBSEQUENT CIVIL LITIGATION Jonathan Scott Baker* INTRODUCTION Should plaintiffs or defendants be permitted to use judicial findings made in the limited setting of a federal criminal sentencing hearing as a weapon in subsequent civil litigation? In the contemporary U.S. justice system, a majority of prosecutions do not actually proceed to trial, but are resolved by a guilty plea.1 There are numerous reasons that criminal prosecutions result in guilty pleas rather than a trial.2 The rarity of criminal trials often leaves sentencing as the most important stage of the criminal process.3 In the federal system, before pronouncing the sentence a judge must make factual findings. These findings may relate to uncharged conduct that could later become the * Candidate for Juris Doctor, Notre Dame Law School, 2010; B.A., Philosophy and Political Science, Pepperdine University, 2005. Special thanks to my parents, Richard Baker and Mary Baker for their love and constant guidance; to my siblings, Mara, Noah, Hannah, Libby, and Sarah for their love and support; to Jaime Padgett for her encouragement throughout my law school career; and to the members of the Notre Dame Law Review for their helpful comments and careful editing. 1 See Stephanos Bibas, Judicial Fact-Finding and Sentence Enhancements in a World of Guilty Pleas, 110 YALE L.J. 1097, 1150 (2001). 2 Some of the incentives that a defendant might have to plead guilty include a defendant’s willingness to plead guilty to a lesser crime than that originally charged, or a defendant’s hope to receive a more lenient sentence than he would receive if he contested the charge. See, e.g., United States v. Montes, 976 F.2d 235, 241 (5th Cir. 1992) (demonstrating the incentives a defendant has to plead guilty when two accomplices to the same crime received different sentences based on whether the accomplice pled guilty). A prosecutor may be motivated to offer a guilty plea by the prospect of eliminating the risk of a not guilty verdict, and the possibility of increasing the total number of cases that can be prosecuted. 3 See Bibas, supra note 1, at 1150–52. 713 KA-2962 KA-2962 KA-2962 R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 714 unknown Page: 250 KA-2963 Seq: 2 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 source of civil litigation. In many cases, because of the lack of a trial, most of the underlying facts surrounding the criminal offense are not fleshed out until the sentencing process. But in the limited context of a sentencing hearing many procedural rules that constrain litigants in civil or criminal trials are unavailable. The federal system has a general policy favoring preclusion of issues that have been decided in previous litigation. It is well established that a criminal conviction by a jury verdict or a guilty plea has preclusive effect in subsequent civil litigation as to the issues which are identical to the matters necessarily decided by the judgment in the criminal case.4 On the other hand, whether a federal judge’s criminal sentencing findings also have preclusive effect is not a settled issue. Some federal courts in civil suits have used the doctrine of collateral estoppel to prevent the relitigation of factual issues that were previously decided in the limited context of a sentencing hearing where the civil suit was based on the same set of underlying facts as the earlier criminal prosecution.5 This usually occurs when there is a civil suit for damages based on the same underlying set of facts as a previous criminal conviction. The most common scenario is when a civil suit is brought by a government agency based on the same underlying transaction as a previous criminal conviction. The SEC has argued that collateral estoppel should presumptively apply to sentencing findings on the same basis as it does in other contexts.6 One commentator has even claimed that there is no reason to treat sentencing findings differently than any other type of judgments. He argues that “[i]f a defendant can be sent to prison . . . on the basis of a sentencing finding, that finding should, as a general rule, also have preclusive effect in a civil suit.”7 This commentator claims that “[i]f sentencing findings are an adequate basis for keeping people in prison, surely they must be an adequate basis for taking away people’s money.”8 Part I of this Note examines the current federal sentencing process. Part II explains the current state of the law regarding the preclu4 See, e.g., United States v. Podell, 572 F.2d 31, 35 (2d Cir. 1978). 5 See Allen v. Los Angeles, 92 F.3d 842 (9th Cir. 1996), overruled on other grounds sub nom., Acri v. Varian Assoc., 114 F.3d 999 (9th Cir. 1997) (en banc); United States v. U.S. Currency in the Amount of $119,984.00, 129 F. Supp. 2d 476, 478 (E.D.N.Y. 2001), vacated, 304 F.3d 165 (2d Cir. 2002); SEC v. Monarch Funding Corp., 983 F. Supp. 442, 444 (S.D.N.Y. 1997), rev’d, 192 F.3d 295 (2d Cir. 1999); M. Prusman, Ltd. v. Ariel Maritime Group, Inc., 781 F. Supp. 248, 250 (S.D.N.Y. 1991); Wilcoxson v. United States, No. 97-14519, 2002 WL 127047, at *3 (Bankr. S.D. Ala. Jan. 2, 2002). 6 See Monarch Funding, 192 F.3d at 306. 7 Wystan M. Ackerman, Note, Precluding Defendants from Relitigating Sentencing Findings in Subsequent Civil Suits, 101 COLUM. L. REV. 128, 154 (2001). 8 Id. KA-2963 KA-2963 KA-2963 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 251 KA-2964 Seq: 3 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 715 sive effect given to a judge’s sentencing findings. Part III advocates that federal courts adopt a bright line rule that bars per se criminal sentencing findings from having preclusive effect in subsequent civil litigation. This argument is based on the Sixth9 and Seventh Amendments,10 as well as the problems of procedural and substantive fairness presented by this practice. I. THE FEDERAL SENTENCING PROCESS In 1984, Congress adopted the Sentencing Reform Act,11 which established the Sentencing Commission and authorized the creation of the Federal Sentencing Guidelines.12 The purpose of this legislation was to reduce judicial discretion in fixing criminal sentences and to increase uniformity across the federal system.13 At the time the Guidelines were adopted there was a widespread belief among policymakers that significant disparities existed among sentences for the same underlying acts both between different judges and between different regions, and that the enactment of a guidelines system was the best way to increase uniformity.14 The Sentencing Act created the United States Sentencing Commission (the “Commission”) and instructed the Commission to develop sentencing guidelines which would allow for sentences to be fair, uniform and certain across the country. Congress hoped that this would eliminate any large disparities in sentence length among defendants who had similar previous criminal histories and had committed similar offenses.15 The Commission created a sentencing table to calculate the recommended sentencing range based on the defendant’s conduct and the defendant’s criminal history.16 Under the Guidelines, the crime for which the defendant was convicted sets the “base” offense level.17 9 The Sixth Amendment states, “In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury of the State and district wherein the crime shall have been committed . . . .” U.S. CONST. amend. VI. 10 The Seventh Amendment states, “In Suits at common law, where the value in controversy shall exceed twenty dollars, the right of trial by jury shall be preserved, and no fact tried by a jury, shall be otherwise re-examined in any Court of the United States, than according to the rules of the common law.” Id. amend. VII. 11 Pub. L. No. 98-473, tit. II, ch. 2, 98 Stat. 1987 (codified as amended in scattered sections of 18 and 28 U.S.C.). 12 Max M. Schanzenbach & Emerson H. Tiller, Reviewing the Sentencing Guidelines: Judicial Politics, Empirical Evidence and Reform, 75 U. CHI L. REV. 715, 715 (2008). 13 Id. 14 Id. 15 Id. at 718. 16 Id. at 718–19. 17 Id. KA-2964 KA-2964 KA-2964 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 716 unknown Page: 252 KA-2965 Seq: 4 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 295 [vol. 85:2 Other factual circumstances surrounding the crime, such as whether the defendant violated securities laws while committing the offenses,18 whether the defendant had a leadership role,19 the amount of the loss,20 or whether the defendant accepted responsibility for the crime,21 add or subtract levels to the offense.22 The defendant’s criminal offense history is calculated based on the prior offenses committed by the offender, with greater weight given to more serious offenses and patterns of criminal behavior.23 The offense level and the defendant’s criminal history are then combined to create a sentencing range of a certain number of months.24 With the help of a probation officer who prepares a presentence report, the district court makes factual findings that determine the offense level.25 The district court judge has full discretion in determining how to accumulate and use evidence in making these factual findings.26 Under the Guidelines prior to the decision in United States v. Booker,27 a sentencing judge’s adjustment to the base offense level based on the judge’s factual findings could only be reversed if the findings were “clearly erroneous.”28 This left little to appeal, because under the pre-Booker Guidelines, if the defendant’s offense level and criminal history were properly calculated, the sentence pronounced by the district court could not be reversed on appeal.29 One exception under the Guidelines as originally enacted allowed sentencing judges to deviate from the Guidelines if they identified “an aggravating or mitigating circumstance of a kind, or to a degree, not adequately taken into consideration by the Sentencing Commission in formulating the guidelines that should result in a sentence different from that described [by the Guidelines].”30 In order to justify a departure, the sentencing judge was required either to make a statement in open court or to write an opinion.31 Appellate 18 19 20 21 22 basis 23 24 25 26 27 28 29 30 31 U.S. SENTENCING GUIDELINES MANUAL § 2B1.1(b)(5)(A) (2008). Id. § 3B1.1(a). Id. § 2B3.1(b)(7). Id. § 3E1.1(a). Id. §§ 1B1.1(b)–(c) (instructing courts to set the “level” of the offense on the of factors in the guidelines). See id. §§ 4A1–B1. See id. § 5A. See Schanzenbach & Tiller, supra note 12, at 719–20. See infra text accompanying notes 180–83. 543 U.S. 220 (2005). 18 U.S.C. § 3742(e) (2006). See id. § 3742(a)–(b). Id. § 3553(b)(1) (2006). Id. § 3553(c). KA-2965 KA-2965 KA-2965 R R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Seq: 5 Page: 253 KA-2966 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 295 717 courts were permitted de novo review of a district court’s departure from the Guidelines.32 Despite the fact that the Guidelines are no longer mandatory because of the Supreme Court’s decision in Booker,33 the sentencing process still works in largely the same manner. The probation officer compiles a presentence report, the judge makes factual findings (often based in large part on the presentencing report), and the judge then determines the sentencing range based on those findings and finally pronounces a sentence.34 II. CURRENT STATE OF THE LAW After the adoption of the Sentencing Guidelines in 1984, federal courts were presented with opportunities to apply collateral estoppel to a judge’s sentencing findings. Most of the early federal courts did not find application of collateral estoppel to sentencing findings to be problematic from either a prudential or constitutional perspective. The first federal appellate court to actually undertake an in-depth treatment of this issue was the Second Circuit in 1999 in SEC v. Monarch Funding Corp.35 The Monarch Funding court reversed a district court decision granting summary judgment based on the preclusive effect of earlier sentencing findings. But instead of adopting a per se ban that would prevent sentencing findings from ever having preclusive effect, the Monarch Funding court left the door open for sentencing findings to have preclusive effect under some circumstances. Other courts in multiple circuits have subsequently adopted the rule of Monarch Funding. A. Early Cases Before the SEC v. Monarch Funding decision in 1999, several courts discussed the use of sentencing findings to preclude issues in subsequent litigation. Although the holdings of these cases did not hinge on whether or not sentencing findings would be given preclusive effect, several of these courts implied that they did not find the preclusive use of sentencing findings to be problematic. The most notable early case discussing preclusion based on sentencing findings 32 Id. § 3742(e). 33 See infra text accompanying notes 121–28. 34 See infra text accompanying notes 123–28. Since the Booker decision, sentencing judges have generally imposed sentences within the Guideline range. Deborah Young, The Freedom to Sentence: District Courts After Booker, 37 MCGEORGE L. REV. 649, 685–86 (2006). 35 192 F.3d 295 (2d Cir. 1999). KA-2966 KA-2966 KA-2966 R R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 718 unknown Page: 254 KA-2967 Seq: 6 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 was Allen v. Los Angeles.36 In this case, Los Angeles claimed that pursuant to state law it did not have to pay for the defense of officers in a civil action because the officers had acted with “actual malice” towards a victim during a beating incident.37 Los Angeles claimed, and the district court agreed, that the jury verdict precluded the officers from arguing that they had acted without “actual malice” as defined by California law.38 On appeal, the Ninth Circuit affirmed the district court’s judgment holding that “both the criminal verdict and the sentencing opinion are a basis for collateral estoppel on the issue of whether [the officers] acted with ‘actual malice’ under the [California] statute.”39 Although the Allen court did not use sentencing findings as the sole basis for preclusion,40 it did not find the preclusive use of sentencing findings to be problematic as either a prudential or constitutional matter. Instead the court implied that it might have used the sentencing findings as an independent basis for collateral estoppel.41 Other courts have dealt with the preclusive effect of sentencing findings in contexts different from that of a plaintiff or defendant seeking to use the findings in subsequent civil litigation. The Seventh Circuit in Levesque v. Brennan42 noted in dicta that where a sentencing judge “clearly” made “factual findings to resolve” disputed facts, a collateral estoppel argument based on those findings would “have merit” in subsequent litigation before the Parole Commission.43 Also, a fed36 Allen v. Los Angeles, 92 F.3d 842 (9th Cir. 1996), overruled on other grounds sub nom. Acri v. Varian Assoc., 114 F.3d 999 (9th Cir. 1997) (en banc). The underlying event of Allen was the controversial Rodney King beating by Los Angeles police officers. Id. at 845. The officers were individually convicted of “intentional use of unreasonable force by one making an arrest under color of law” and “depriving King of the Constitutional right to be kept free from harm while in official custody,” in violation of federal law. Id. After the conviction of the officers, King filed a § 1983 civil suit against the police officers. Id. 37 Id. 38 Id. The court determined that in order to satisfy the standard for “actual malice” under California Government Code section 996.4, the government only needed to prove the officers acted with “deliberate wrongful intent.” Id. at 848 (quoting A. VAN ALSTYNE, CALIFORNIA GOVERNMENT TORT LIABILITY app. 781 (1980)). 39 Id. at 850 (quoting CAL. GOV’T CODE § 996.4 (West 1995)). 40 See id. (“In this instance, the district court’s sentencing opinion adds additional support to the criminal jury findings.”). 41 See id. But see Maciel v. Comm’r, 489 F.3d 1018, 1025–26 (9th Cir. 2007) (asserting that the court in Allen merely offered the sentencing findings as added support for the judgment based on the criminal conviction). 42 864 F.2d 515 (7th Cir. 1988). 43 Id. at 518 (holding that where a sentencing judge had not made explicit factual findings, the Parole Commission was not required to follow the sentencing judge’s computation of victim loss). KA-2967 KA-2967 KA-2967 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 255 KA-2968 Seq: 7 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 719 eral district court in West Virginia held that a defendant could use a judge’s sentencing findings in order to dismiss a later indictment based on an issue arising in the earlier sentencing hearing.44 On a similar issue, a district court in Virginia held that a finding by a judge that is necessary to a refusal to make an upward departure at a sentencing hearing has a preclusive effect on a later indictment based on the same set of facts.45 The first time a district court within the Second Circuit precluded reconsideration of an issue in civil litigation based on previous judicial sentencing findings in a published case46 was in M. Prusman, Ltd. v. Ariel Maritime Group, Inc.47 Forgoing extensive analysis, the Prusman court held that a sentencing court’s determination after a guilty plea that the defendants “controlled” a corporation had a collateral estoppel effect in a subsequent civil suit.48 Specifically, the Prusman court held that sentencing findings satisfied all the requirements for collateral estoppel: (1) final judgment, (2) identity of parties, (3) identity of issues that were necessarily decided in the prior proceeding, and (4) a “full and fair opportunity to litigate the pertinent issues.”49 B. SEC v. Monarch Funding As mentioned previously, the court that most thoroughly analyzed the issue of the preclusive effect of sentencing findings in subsequent civil litigation was the Second Circuit in SEC v. Monarch Funding Corp. The SEC initially filed suit in the Southern District of New York in 1985 alleging that Richard O. Bertoli, an employee of the securities 44 United States v. Plaster, 16 F. Supp. 2d 667, 671–72 (W.D. Va. 1998) (holding that where a sentencing judge accepted the defendant’s version of a transaction, the defendant could not be later prosecuted for false swearing based on the testimony that had been previously accepted by sentencing judge). 45 United States v. Biheiri, 341 F. Supp. 2d 593, 604 (E.D. Va. 2004) (holding that because judge’s factual finding was “necessary and material” to the rejection of the government’s request for an upward departure, a subsequent indictment containing allegations contrary to that previous factual finding must be dismissed). 46 Brief of Amici Curiae New York Counsel of Defense Lawyers et al. at 8, SEC v. Monarch Funding Corp., 192 F.3d 295 (2d. Cir. 1999) (No. 98-6120), 1998 WL 34093874 [hereinafter Defense Lawyers Brief]. 47 781 F. Supp. 250 (S.D.N.Y. 1991). 48 Id. at 252. In Prusman, the criminal defendant, Merritt, had pled guilty to conspiracy to commit fraud involving submission of false bills of lading. Id. at 250. The sentencing judge found that Merritt had control of the corporation through which the false bills of lading had been submitted. Id. 49 Id. at 252 (“[The sentencing judge’s] finding that the Merritts controlled Broadview for their own unlawful purposes binds Merritt here under the Gelb test.” (citing Gelb v. Royal Globe Ins. Co., 798 F.2d 38, 44 (2d Cir. 1986))). KA-2968 KA-2968 KA-2968 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 720 unknown Page: 256 KA-2969 Seq: 8 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 brokerage firm Monarch Funding, in connection with the issuance of two securities had violated numerous provisions of federal securities laws.50 The SEC sought a permanent injunction and disgorgement of the defendant’s ill-gotten gains as relief.51 The civil case was suspended pending the outcome of a related federal criminal matter being prosecuted in the District of New Jersey.52 The indictment of the criminal case charged Bertoli with two racketeering counts under RICO, and several obstruction of justice counts.53 This activity was the same underlying conduct as in the SEC civil suit.54 Following a threemonth trial, Bertoli was convicted of one count of obstruction of justice and one count of conspiracy to obstruct justice.55 On the other hand, Bertoli was acquitted of the RICO charges, which included as predicate acts the securities violations alleged by the SEC in the civil suit.56 In pronouncing Bertoli’s sentence for obstruction of justice, the district court judge found that Bertoli had committed the securities fraud alleged by the indictment, even though the jury had acquitted him of this offense.57 After the conclusion of the criminal action, the SEC moved for summary judgment in the civil suit on the grounds that the sentencing findings in the criminal action precluded Bertoli from disputing liability for securities violations.58 50 SEC v. Monarch Funding Corp., 983 F. Supp. 442, 444 (S.D.N.Y. 1997), rev’d, 192 F.3d 295 (2d Cir. 1999). Specifically, the SEC accused Bertoli of orchestrating artificial increases in the prices of several stocks by publishing misleadingly favorable research reports of the stocks at a profit while leaving other investors to take losses. Monarch Funding, 192 F.3d at 299–300. In other words, Bertoli was operating a classic “pump-and-dump” scheme. 51 Monarch Funding, 192 F.3d at 298. The SEC alleged violations of section 10(b) of the Securities Act of 1934, Rule 10b-5, and sections 5(a), 5(c), and 17(a) of the Securities Act of 1933. Id. 52 Id. at 299. 53 Id. 54 Id. 55 Id. 56 Id. 57 See United States v. Bertoli, 854 F. Supp. 975, 1128–30 (D.N.J. 1994). The specific Guideline applicable to obstruction of justice, Section 2X3.1, applied in Bertoli’s case by the sentencing judge at Bertoli’s initial sentencing provided that the offense level was to be calculated on the basis for the criminal conduct underlying the investigation obstructed by the defendant. See id. at 1144–46 (citing U.S. SENTENCING GUIDELINES MANUAL § 2X3.1 (1993)). In Bertoli’s resentencing, the sentencing judge explicitly adopted the factual findings made in the previous sentencing opinion and made further findings specifically applicable to the Guideline applied in the resentencing. United States v. Bertoli, (D.N.J. Mar. 22, 1995). 58 Monarch Funding, 192 F.3d at 303. KA-2969 KA-2969 KA-2969 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 257 KA-2970 Seq: 9 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 721 The district court agreed with the SEC and granted summary judgment on liability against Bertoli for the § 10(b), Rule 10b-5 and § 17(a) securities violations in the civil case.59 In its opinion, the district court acknowledged the problems fraught in giving sentencing findings preclusive effect,60 but nonetheless held that each of the four requirements of collateral estoppel were met by the New Jersey district court’s sentencing findings.61 Most importantly, the district court held that despite the absence of particular procedural devices in a sentencing hearing that are available in a civil trial, Bertoli had been given a “full and fair” opportunity to litigate the relevant facts during the sentencing phase of the trial because the sentencing judge had allowed Bertoli to call witnesses and dispute both the presentence report and the final Guidelines calculation.62 The district court also found that there was an identity of issues,63 that the issues were “actually litigated and decided” in the sentencing proceeding,64 and that the sentencing judge’s findings of fact were “necessary to the imposition” of the sentence.65 The Second Circuit in Monarch Funding reversed the district court and declined to apply collateral estoppel to the sentencing findings made in Bertoli’s criminal case. The Monarch Funding court began its analysis of the collateral estoppel issue with an extensive discussion of the competing policy goals of fairness, efficiency, and uniformity, all of which the doctrine of collateral estoppel promotes.66 The Monarch Funding court construed the four traditional prerequisites of collateral 59 Monarch Funding, 983 F. Supp. at 458–59. 60 The district court indicated that the application of collateral estoppel to sentencing findings could be problematic because of the limited “procedural protections” available in a sentencing hearing as compared to a “plenary civil action.” Id. at 447. Despite these misgivings, the district court concluded that the lack of certain procedural protections in a sentencing hearing was not fatal to such an attempt at preclusion if the court undertook a “searching examination” of the sentencing proceedings“ and determined that the defendant had a ”full and fair opportunity to litigate the relevant issues.“ Id. at 448. 61 Id. at 458. 62 Id. at 449–50. During the two-year period between Bertoli’s conviction and his ultimate sentencing, the parties made multiple submissions contesting various sentencing issues and participated in at least two hearings. Id. 63 Id. at 453 & n.15. 64 Id. at 449. 65 Id. at 450–57. The district court in great detail explained how under the Guidelines the sentencing judge could not have imposed the final sentence imposed on Bertoli without making the disputed factual findings. Id. 66 SEC v. Monarch Funding Corp., 192 F.3d 295, 303–05 (2d Cir. 1999). Encompassed within the goal of “efficiency” is judicial economy, avoidance of repetitive litigation, and ensuring an end to a dispute. Id. at 303. For an extensive discussion of KA-2970 KA-2970 KA-2970 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 722 unknown Page: 258 KA-2971 Seq: 10 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 estoppel67 as a means of “strik[ing] an appropriate balance between [these] competing concerns” and sought to strike the same balance on the issue of the preclusive effect of sentencing findings.68 The two fairness concerns identified by the court in the use of sentencing findings to preclude subsequent litigation were: (1) the existence of procedural devices in the civil action that are unavailable to litigants in a sentencing proceeding;69 and (2) the fact that a party may not have an incentive to litigate a factual issue as fiercely in the context of a sentencing hearing as in a plenary civil trial.70 Regarding efficiency, the court then found that any efficiency benefits were limited because giving sentencing findings preclusive effect could complicate the sentencing process71 and would not necessarily make the civil action simpler because of the close judicial scrutiny of sentencing findings required in the civil action.72 After weighing the competing policy concerns the court rejected a per se ban and instead adopted a presumption against the applicathese policy concerns, see Parklane Hosiery Co. v. Shore, 439 U.S. 322, 326–31 (1979). 67 The requirements for issue preclusion or collateral estoppel in the federal system are: (1) the issues in both proceedings must be identical; (2) the issue in the prior proceeding must have been actually litigated and actually decided; (3) there must have been a full and fair opportunity for litigation in the prior proceeding; and (4) the issue previously litigated must have been necessary to support a valid and final judgment on the merits. See Anderson v. Genuine Parts Co., 128 F.3d 1267, 1273 (8th Cir. 1997); Aircraft Braking Sys. Corp. v. Local 856, UAW, 97 F.3d 155, 161 (6th Cir. 1996); Monarch Life Ins. Co. v. Ropes & Gray, 65 F.3d 973, 978 (1st Cir. 1995); Gjellum v. City of Birmingham, 829 F.2d 1056, 1059 n.4 (11th Cir. 1987); Gelb v. Royal Globe Ins. Co., 798 F.2d 38, 44 (2d Cir. 1986); Garza v. Henderson, 779 F.2d 390, 393 (7th Cir. 1985); Bulloch v. Pearson, 768 F.2d 1191, 1192 (10th Cir. 1985); White v. World Fin. of Meridian, Inc., 653 F.2d 147, 151–52 (5th Cir. 1981); 18 CHARLES ALAN WRIGHT ET AL., FEDERAL PRACTICE AND PROCEDURE § 4416, at 390–93 (2d ed. 2002). 68 Monarch Funding, 192 F.3d at 304. 69 The court specifically focused on the lack of opportunities for a criminal defendant to take discovery, the absence of a right for a criminal defendant to present witnesses or receive a “full-blown evidentiary hearing,” and the fact that evidence barred by the Federal Rules of Evidence can be considered by a sentencing judge. Id. at 305–06. 70 A criminal defendant may (and often does) choose not to dispute a factual issue based on hope of a downward departure or other recommendation by the prosecutor. Id. at 305. 71 The court suggested that allowing sentencing findings to have a preclusive effect in subsequent civil litigation could lead the parties at sentencing to heavily litigate matters which although only “tangential[ly]” related to the criminal proceeding would have great importance if given preclusive effect in subsequent civil litigation. Id. 72 Id. at 306. KA-2971 KA-2971 KA-2971 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 259 KA-2972 Seq: 11 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 723 tion of collateral estoppel to sentencing findings. Although the court found arguments for a per se ban on the use of sentencing findings to be “attractive,” the court ultimately rejected these arguments.73 To reach this conclusion, the court leaned heavily on the Supreme Court’s decision in Parklane Hosiery Co. v. Shore.74 The Monarch Funding court reasoned that because the Supreme Court had considered these same concerns of fairness and efficiency in Parklane and had rejected a per se ban on nonparty offensive collateral estoppel in favor of a flexible rule, presuming that district courts would fairly apply offensive collateral estoppel, a similar policy should be adopted concerning the preclusive effect of criminal sentencing findings.75 But, unlike Parklane’s treatment of offensive collateral estoppel as an ordinary preclusion issue with no special presumptions,76 the Monarch Funding court stated that because of the special concerns involved, a presumption against extending collateral estoppel to sentencing findings was appropriate. Based on this reasoning, this court held that collateral estoppel should only be extended where the proponent could prove that it would be “clearly fair and efficient to do so.”77 Applying this analytical framework to the Bertoli sentencing findings, the court held that the SEC had failed to show that preclusion was fair, and that the record demonstrated that application of collateral estoppel in this case was not efficient.78 The court purported to apply a heightened standard because of the nature of the sentencing proceedings, but ultimately conducted a standard preclusion analysis using the four requirements of collateral estoppel.79 Using the standard preclusion analysis the court determined that the sentencing judge’s factual findings were not actually necessary to the final sentence pronounced.80 As an alternative ground for the judgment, the court also held that efficiency concerns were not implicated to a sufficient degree to justify the application of estoppel to the issue of the defendant’s liability for securities violations.81 73 Id. at 305. 74 439 U.S. 322 (1979) (holding that despite possible fairness concerns, offensive use of collateral estoppel by a nonparty in the previous litigation was permitted in some circumstances). 75 Monarch Funding, 192 F.3d at 306. 76 Parklane Hosiery, 439 U.S. at 331. 77 Monarch Funding, 192 F.3d at 306. 78 Id. at 306–07. 79 Id. at 307–08. 80 Id. at 306–07. 81 Id. at 309–10. KA-2972 KA-2972 KA-2972 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 724 unknown Page: 260 KA-2973 Seq: 12 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 295 [vol. 85:2 Although the Monarch Funding court’s analysis prevented application of collateral estoppel to sentencing findings in the Bertoli civil case, and suggested that it would not be appropriate in most cases, this opinion has several important flaws. First, the opinion claimed that its analytical framework treats sentencing findings differently than other potential bases for preclusion. However, the court’s actual analysis of Bertoli’s case treated sentencing findings as essentially a standard preclusion issue, subject to the same considerations.82 This provided district courts with little guidance as to how sentencing findings should be treated differently from other judgments.83 This deficiency was revealed in later cases where courts and litigants were unclear how to apply the presumption articulated in Monarch Funding.84 Second, the Monarch Funding opinion completely failed to consider how the unique nature of sentencing findings, as compared to other contexts where a judge makes factual findings, could implicate the Seventh Amendment right to a jury trial in later cases.85 C. Monarch Funding’s Progeny in the Second Circuit The majority of district court cases following the Monarch Funding analysis have declined to give sentencing findings preclusive effect. However, the scant reasoning of the courts in the cases where they declined to preclude based on sentencing findings, as well as the fact that some district court judges actually have given preclusive effect to sentencing proceedings, illustrates that there are problems with the Monarch Funding approach. In United States v. Lamanna,86 one of the first post-Monarch cases where a court considered the issue, the Western District of New York declined to apply collateral estoppel to federal sentencing findings. But the court indicated that it would have been willing to do so if 82 See id. 83 See infra Part II.C. for instances where district courts struggled with application of the Monarch Funding analysis. 84 See, e.g., SEC v. Zafar, No. 06-CV-1578, 2009 WL 129492, at *5–6 (E.D.N.Y. Jan. 20, 2009) (claiming that the litigant seeking to ascribe preclusive effect needed to make an affirmative demonstration of why it was clearly efficient to do so in that case); see also United States v. U.S. Currency in the Amount of $119,984.00, 129 F. Supp. 2d 471 (E.D.N.Y. 2001), rev’d, 304 F.3d 165, 174 (2d Cir. 2002) (failing to properly apply the Monarch Funding analytical framework). 85 Monarch Funding, 192 F.3d at 304 (citing Parklane Hosiery Co. v. Shore, 439 U.S. 332, 336 (1979)). It is well established that the Seventh Amendment does not apply to cases that would have been tried in equity at the time of the Amendment’s ratification. See infra notes 151–53 and accompanying text. 86 114 F. Supp. 2d 193 (W.D.N.Y. 2000). KA-2973 KA-2973 KA-2973 R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 261 KA-2974 Seq: 13 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 725 presented with a slightly different set of facts.87 This court applied the Monarch Funding standard and, without extensive explanation, determined that application of collateral estoppel was not appropriate because of the particular facts of the case.88 Implicit in this decision was that if the statutory framework had been slightly different,89 or if the government had presented different proof,90 collateral estoppel would have been appropriate. Lamana illustrates the important point that the Monarch Funding approach will not prevent sentencing findings from having collateral effect in all cases. Had the statutory scheme been slightly different, or if the sentencing findings had been precisely on point, the court may have found it appropriate to apply collateral estoppel to prevent a defendant from disputing facts which he never admitted in a guilty plea and which no jury ever determined. The result of another case, the forfeiture proceeding of United States v. U.S. Currency in the Amount of $119,984.00,91 gave further indication that the Monarch Funding analysis may be difficult for district courts to apply. In this case, applying Monarch Funding’s analytical framework, the district court held that the sentencing judge’s factual finding that the defendant had acquired the funds legally precluded the government from arguing otherwise in the civil trial.92 The 87 Id. at 197. In Lamanna, the defendant had previously pled guilty to a singlecount felony information of making a false statement in order to obtain federal employee compensation in violation of 28 U.S.C. § 1920 based on a false statement he made on a single form (the “June 1996 form”). Id. at 194. The sentencing judge in the criminal action determined the total amount of loss to the government to be $404,073 and ordered the defendant to pay restitution in the amount of $119,432.54 based on fifteen monthly disability checks cashed by the defendant in the fifteen months prior to submitting the false statement. Id. In the subsequent civil action, the federal government sought to recover civil damages and penalties pursuant to the False Claims Act, 31 U.S.C. § 3730. The government argued that collateral estoppel prevented the defendant from denying liability for the submission of the June 1996 form (the facts underlying the guilty plea), as well as for cashing the 15 disability checks (the facts underlying the sentence of restitution). Lamanna, 114 F. Supp. 2d at 197. 88 Lamanna, 114 F. Supp. 2d at 197. 89 See id. (indicating that if the burden of proof for the False Claims Act had been met by the sentencing findings then it would have been appropriate to apply collateral estoppel). 90 See id. (explaining that the government had not provided sufficient information to apply collateral estoppel). 91 129 F. Supp. 2d 471 (E.D.N.Y. 2001), rev’d, 304 F.3d 165 (2d Cir. 2002). 92 Amount of $119,984.00, 129 F. Supp. 2d at 476–78. The court found that the requirements for collateral estoppel were met and that it was “clearly fair and efficient” because the government had waited until two years after the sentencing proceeding to pursue the forfeiture action. Id. at 478. KA-2974 KA-2974 KA-2974 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 726 unknown Page: 262 KA-2975 Seq: 14 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 judge then granted summary judgment to the defendant on this basis.93 Like Monarch Funding, the Second Circuit reversed this decision. The court held that the government did not have a “full and fair opportunity to litigate” the disputed issue, and also stated that the necessary threshold showing of efficiency had not been made.94 Although the court did not indicate that the analysis in this case differed from Monarch Funding’s analysis, the factors that this court relied on in determining that estoppel was inappropriate in this particular case are factors that exist in all scenarios involving sentencing hearings and subsequent civil litigation. Although the case was not decided on efficiency grounds,95 in terms of the efficiency prong of the Monarch Funding analysis, the court found that that application of collateral estoppel would have borne minimal efficiency gains in this case because the government surely would have litigated the issue more fiercely if it had “anticipated the application of collateral estoppel based upon sentencing findings.”96 This rationale is somewhat peculiar in that this type of speculation could be made in every case.97 Similarly, regarding fairness, the court relied on the existence of a number of procedural mechanisms that were different in the criminal proceeding than in the civil litigation, mechanisms that are unavailable in any sentencing hearing.98 Unlike Monarch Funding, the court in Amount of $119,984.00 made a strong demonstration on grounds particular to sentencing proceedings why application of collateral estoppel was not appropriate in that case. However, these were facts that are common to any sentencing hearing. As a result, the court did not adopt a per se ban, but instead decided the case on grounds that exist universally. The court gave little guidance as to how a district court would be able to 93 Id. at 481. 94 United States v. U.S. Currency in the Amount of $119,984.00, 304 F.3d 165, 173–79 (2d Cir. 2002). 95 Id. at 174 (“Nevertheless, the prospect of even a minor efficiency benefit from the application of estoppel in this case makes it difficult for us to conclude definitively that ‘the doctrine will not promote efficiency’ in the forfeiture proceedings, and therefore we will not ‘deny preclusion for that reason alone.’” (quoting SEC v. Monarch Funding Corp., 192 F.3d 295, 310 (2d Cir. 1999))). 96 Amount of $119,984.00, 304 F.3d at 174. 97 This is especially true considering that the judge in this case actually broached the issue of collateral estoppel in the sentencing hearing itself. Id. at 169–70 (quoting the sentencing hearing transcript). 98 Id. at 176–77 (holding that the government lacked a full and fair opportunity to litigate because they lacked “procedural mechanisms” available in a civil trial, such as the ability to compel the testimony of the defendant). KA-2975 KA-2975 KA-2975 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 263 KA-2976 Seq: 15 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 295 727 distinguish between cases where preclusion on the basis of sentencing findings would be appropriate and when it would not be appropriate. In another interesting twist, one district court prior to the Monarch Funding decision initially granted summary judgment apparently on the grounds of collateral estoppel related to sentencing findings.99 But, after the Monarch Funding opinion, the district court reconsidered the issue and determined that it had not granted summary judgment on collateral estoppel grounds, but rather because of all of the evidence in front of the court, including the facts found in the defendant’s sentencing in the criminal case.100 Another district court required the party seeking to apply collateral estoppel to make an affirmative demonstration that in addition to being fair, the application of collateral estoppel would “foster judicial economy.”101 In light of the type of speculation engaged in by the court in Amount of $119,984.00,102 it is difficult to imagine how a litigant could ever make such a showing.103 The cases following Monarch Funding demonstrate that in the Second Circuit, it is unlikely, but not impossible, that a litigant will be able to use sentencing findings to preclude relitigation of an issue decided at sentencing. However, the particular contexts under which allowing sentencing findings to have preclusive effect would be appropriate, or even some of the factors that would be important in determining that the preclusive use of sentencing findings was appropriate, are unknown. D. Post–Monarch Funding Cases in Other Circuits Three other circuits have essentially adopted the same rule as Monarch Funding: sentencing findings are presumed improper for collateral estoppel purposes, but their use is not per se banned. In addition, district courts in other circuits have also applied the same framework. In a tax case, the Ninth Circuit held that the Commissioner of Internal Revenue could relitigate the amount of tax owed by 99 United States v. Letscher, 83 F. Supp. 2d 367, 372–74 (S.D.N.Y. 1999). 100 Id. at 382–83. 101 SEC v. Zafar, No. 06-CV-1578, 2009 WL 129492, at *6 (E.D.N.Y. Jan. 20, 2009). 102 See supra notes 94–97 and accompanying text. 103 Although the Zafar court seems to impose a nearly impossible standard to overcome, based on U.S. Currency in the Amount of $119,984.00, it should be noted that the SEC in the Zafar case utterly failed to meet the burden of demonstrating efficiency as it did not acknowledge the difference in treatment between sentencing findings and a guilty plea or jury verdict. See Memorandum of Law in Support of Plaintiff’s Motion for Partial Summary Judgment Against Defendant Faisal Zafar at 9–11, SEC v. Zafar, No. 06-CV-1578 (E.D.N.Y. Jan. 20, 2009), 2008 WL 5362336. KA-2976 KA-2976 KA-2976 R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 728 unknown Page: 264 KA-2977 Seq: 16 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 the defendant despite a judge’s sentencing findings on the issue in a previous criminal action.104 In this case, the court adopted the same position as the Second Circuit concerning a per se ban, noting in dicta that if “fairness and efficiency considerations support preclusion” then “sentencing finding[s] may be entitled to collateral estoppel effect in subsequent civil litigation.”105 In a similar tax case, Kosinski v. Commissioner,106 the Sixth Circuit did not ascribe preclusive effect to a sentencing court’s findings of fact.107 After outlining in great detail the problems in that case, many of which are common in all cases presenting this issue, the court indicated that it doubted that a determination reached in a criminal-sentencing proceeding “could ever satisfy” the requirements of issue preclusion.108 Although the Kosinski court explicitly did not decide the question of whether ascribing preclusive effect to collateral estoppel was per se banned, this is the strongest statement yet made by any court that has considered the issue. District courts in Illinois and Kansas have also declined to give sentencing findings preclusive effect, citing the reasoning of the Second Circuit in earlier cases.109 In the lone divergent case, a bankruptcy court110 held that collateral estoppel applied to sentencing findings and barred relitigation of issues decided adversely to a debtor in a previous criminal trial.111 104 Maciel v. Comm’r, 489 F.3d 1018, 1023–26 (9th Cir. 2006) (finding that the procedural differences between civil litigation and the sentencing hearings as well as the lack of incentive by the government made preclusion inappropriate in the case). 105 Id. at 1025. 106 541 F.3d 671 (6th Cir. 2008). 107 Id. at 679. 108 Id. 109 United States v. Real Property Located at 7401-03 S. Racine Avenue, No. 04 CV 5885, 2009 WL 806120, at *2–3 (N.D. Ill. Mar. 25, 2009) (citing SEC v. Monarch Funding Corp. 192 F.3d 295, 305 (2d Cir. 1999)); Phillips v. Martin, 535 F. Supp. 2d 1210, 1217–19 (D. Kan. 2008) (citing United States v. U.S. Currency in the Amount of $119,984.00, 304 F.3d 165, 174 (2d Cir. 2002)). 110 In a bankruptcy court, the protections of an Article III tribunal do not apply uniformly. This raises a multitude of issues that this Note will not address. 111 Wilcoxson v. United States, No. 97-14519, 2002 WL 127047, at *4 (Bankr. S.D. Ala. Jan. 2, 2002) (holding that “the doctrine of collateral estoppel also applies to the above-listed sentencing findings” because the four requirements of collateral estoppel were met). It should be noted that in this case, despite the court’s explicit application of preclusive effect to the sentencing hearings, the opinion did not fully explain whether the court could have reached the same result by relying solely on the facts necessary to the criminal conviction instead of the sentencing findings. KA-2977 KA-2977 KA-2977 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 265 KA-2978 Seq: 17 15-FEB-10 05/16/2012 611099 sentencing findings and collateral estoppel III. A PER SE BAN ON THE USE OF SENTENCING FINDINGS PRECLUDE SUBSEQUENT LITIGATION 10:27 729 TO Although cases in which lower courts have ascribed preclusive effect to sentencing proceedings are few and far between, courts should adopt a per se ban in order to prevent this from occurring in any future cases. There are three independent rationales for the courts to adopt a per se ban on extending preclusive effect to a federal district court’s sentencing findings. Each of these rationales for a per se ban has some limitation, and as a result each rationale is important. First, in light of the Supreme Court’s recent jurisprudence concerning the Sixth Amendment, the traditional requirement for collateral estoppel that a decision on the issue be necessary to the final judgment cannot be met by a judge’s sentencing findings. Second, the Seventh Amendment may prevent ascribing preclusive effects to sentencing findings in some cases, and at the very least indicates that it may be improper. Finally, the important policy concerns of fundamental fairness implicated by an attempt by a government agency or a private party to preclude litigation of an issue based on a judge’s sentencing findings militate against giving district courts discretion to apply collateral estoppel to sentencing findings. A. Sixth Amendment Jurisprudence Applied to the Application of Preclusive Effect to Sentencing Findings The Supreme Court’s recent decisions concerning the Sixth Amendment right to a jury trial prevent courts from ascribing preclusive effect to a judge’s sentencing findings under current federal preclusion law. The Federal Sentencing Guidelines have come under intense constitutional scrutiny since their enactment.112 The Sentencing Guidelines as initially adopted by Congress were understood to be binding on federal judges, and judges were required to follow express procedures in order to impose a sentence outside the Guidelines.113 The first indication that mandatory Guidelines were unconstitutional was given as dicta in Jones v. United States,114 where the Court stated 112 See Mistretta v. United States, 488 U.S. 361, 378–79 (holding that the sentencing structure set up by the Sentencing Reform Act of 1984 was a valid delegation of Congress’s powers). 113 See supra Part II. 114 526 U.S. 227 (1999). In Jones, the Court construed the provisions of the federal car-jacking statute such that it did not run afoul of the Sixth Amendment. Id. at 239–41, 52. The Court in Jones held that the provision of the statute which allowed for a greater sentence if the carjacking resulted in death or serious bodily injury was not a sentence enhancement provision allowing for a greater sentence based on judi- KA-2978 KA-2978 KA-2978 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 730 unknown Page: 266 KA-2979 Seq: 18 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 that allowing judicial fact-finding to increase the maximum sentence of a criminal defendant raised serious constitutional concerns and was incompatible with the Founders’ desire for the Sixth Amendment to ensure the right to a jury.115 The Court expanded on this idea in Apprendi v. New Jersey.116 In Apprendi, a state court prosecution, the Court set out the rule that “other than the fact of a prior conviction, any fact that increases the penalty for a crime beyond the prescribed statutory maximum must be submitted to a jury, and proved beyond a reasonable doubt.”117 The basis for this rule is that the “‘truth of every [criminal] accusation’” must be proved to a jury and a defendant cannot be exposed to a greater punishment than that allowed by the facts proven beyond a reasonable doubt to a jury.118 The Apprendi rule essentially meant that the transfer of power from a jury to a judge to determine the existence of a fact that could raise a defendant’s maximum potential punishment was a violation of the Sixth Amendment.119 The Apprendi Court made no distinction between labeling a provision a “sentence enhancement” rather than a separate criminal act.120 Like Jones, Apprendi raised further doubts about the constitutionality of the Federal Sentencing Guidelines under the Sixth Amendment. This line of cases culminated in United States v. Booker.121 In Booker, the Court applied the rule of Apprendi to the Federal Sentencing Guidelines. Booker, the criminal defendant, had been found guilty by a jury of a crime that prescribed a minimum sentence of ten years in prison and a maximum sentence of life imprisonment.122 As permitted by the Sentencing Guidelines, the district court judge in cial fact-finding. Id. at 236. Instead, the Court held that this provision created a crime distinct from than that of simple carjacking. Id. Death or serious bodily injury was an element of this distinct crime and thus required a jury finding of that element. Id. at 245–47. 115 Id. at 244–45 (explaining that the Founders recognized the need to “‘guard with the most jealous circumspection against the introduction of new, and arbitrary methods of trial, which . . . may in time, imperceptibly undermine this best preservative of LIBERTY’” (quoting A [New Hampshire] Farmer, No. 3, June 6, 1788, reprinted in THE COMPLETE BILL OF RIGHTS 476, 77 (Neil H. Cogan ed., 1997))). 116 530 U.S. 465 (2000). 117 Id. at 490. 118 Id. at 477 (quoting 4 WILLIAM BLACKSTONE, COMMENTARIES *349–50). 119 Id. at 483–84. 120 Id. at 494–95, 494 n.19. 121 543 U.S. 220 (2005). 122 Id. at 227 (Stephens, J., opinion of the Court). The defendant was convicted of possession with intent to distribute at least fifty grams of crack cocaine in violation of 21 U.S.C. § 841(a)(1). Id. KA-2979 KA-2979 KA-2979 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 267 KA-2980 Seq: 19 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 731 Booker had imposed a sentence within the Guideline range as determined by his own factual findings.123 However, this sentence was above the Guideline range as determined by the facts found by the jury.124 The Court declared that such a sentence was in violation of the Sixth Amendment. The Court’s first holding was that because the Guidelines as written were mandatory, the imposition of a sentence above the Guideline range determined by the factual findings of a jury was a violation of the Sixth Amendment requirement that a jury decide all factual questions which could raise a maximum sentence.125 The Court’s second holding determined that the best remedy for this constitutional violation was to sever the provision of the Sentencing Reform Act that made the Sentencing Guidelines mandatory.126 The severance of this provision meant that the Guidelines were now merely advisory, rather than binding on federal sentencing judges.127 As a result, under the post-Booker sentencing scheme, a sentencing judge is permitted to impose a reasonable sentence within the statutory minimum and maximum and is to use the Federal Sentencing Guidelines as merely a guide in determining which sentence to impose.128 One of the fundamental requirements in order for the decision of a court on an issue to have preclusive effect is that a decision on the issue must have been necessary in order to support the judgment 123 Id. at 227. Based upon the defendant’s criminal history and the quantity of drugs found by the jury, the Sentencing Guidelines required the district court to select a sentence of between 210 and 262 months in prison. Id. 124 Id. The judge conducted a post-trial sentencing proceeding and determined by a preponderance of the evidence that Booker had possessed an additional 566 grams of crack cocaine and that the defendant was guilty of obstructing justice. Id. These findings mandated that the judge select a sentence between 360 months and life in prison. Id. 125 Id. at 233–35, 237. 126 Booker, 543 U.S. at 245 (Breyer, J., opinion of the Court). 127 Id. The Court based this remedy on what they perceived to be the legislative intent of the system enacted by Congress. Id. at 246. The Court believed that Congress wanted to link the defendant’s actual conduct to the system imposed as well as preserve uniformity throughout the federal system, and that this remedy best preserved this intent. Id. at 250–56. 128 It should be noted that judge’s sentences are subjected to appellate review for “reasonableness” according to the statutory criteria of 18 U.S.C. § 3553(a) under the post-Booker system. Id. at 264. Although the Guidelines are now merely advisory, in many ways the system still acts in much the same manner because judges often hew closely to Guideline sentences. For a discussion of the effects of Booker on the sentencing scheme and the influence of the Guidelines post-Booker, see Kate Stith, The Arc of the Pendulum: Judges, Prosecutors, and the Exercise of Discretion, 117 YALE L.J. 1420, 1484–94 (2008). KA-2980 KA-2980 KA-2980 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 732 unknown Page: 268 KA-2981 Seq: 20 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 295 [vol. 85:2 entered in the first action.129 The primary justification for this rule is that the court deciding the first case may not have taken sufficient care in determining an issue that did not affect the result.130 Another way of phrasing this requirement is that a judgment must “turn on” a decision of the issue on which preclusion is sought.131 Booker’s constitutionally mandated prohibition on the use of judicial factual findings to alter the range in which a defendant can be sentenced means that a judge’s factual sentencing findings should never be given preclusive effect in subsequent civil litigation. In most contexts it is difficult to determine whether a factual finding was necessary to support the judgment.132 Post-Booker, because the sentencing decision is discretionary, it is constitutionally required that the judge’s factual findings are never “necessary” to support the final judgment.133 In other words, the judge could have found either X or Y, and still have imposed sentence Z. In fact, under the now advisory Guidelines, the judge could have found any fact and still imposed sentence Z, subject to the reasonableness requirement. This simple analysis seems to indicate that there is no question that the factual findings imposed by the judge will never be necessary to the final sentence imposed. However, the post-Booker Guidelines system is not that simple. Post-Booker, at sentencing a district court is still statutorily required to compute the applicable guideline range.134 In doing so, a judge may have to make factual findings.135 Furthermore, because the sentence that is imposed is reviewed on appeal for “reasonableness” in light of 129 See cases cited infra note 141. 130 18 WRIGHT ET AL., supra note 67, § 4421. The lack of appellate review in some contexts or the lack of incentive to seek appellate review of an unnecessary decision of an issue has also been cited by some courts as a justification for the “necessary to the judgment” requirement for issue preclusion. See, e.g., Hicks v. Quaker Oats Co., 662 F.2d 1158, 1168–73 (5th Cir. 1981) (holding that use of offensive collateral estoppel with respect to an issue which had been an unappealed alternative ground in the prior litigation was inappropriate). 131 Kosinski v. Comm’r, 541 F.3d 671, 676 (6th Cir. 2008). 132 See 18 WRIGHT ET AL, supra note 67, § 4421, at 539. 133 Booker, 543 U.S. at 244 (2005) (Stephens, J., opinion of the Court) (“Any fact (other than a prior conviction) which is necessary to support a sentence exceeding the maximum authorized by the facts established by a plea of guilty or a jury verdict must be admitted by the defendant or proved to a jury beyond a reasonable doubt.” (emphasis added)). 134 18 U.S.C. § 3552(a) (2006); FED. R. CRIM. P. 32; see also Rita v. United States, 551 U.S. 338, 350–51 (2007) (explaining the process that federal judges must follow before imposing a sentence). 135 See Rita, 551 U.S. at 350. KA-2981 KA-2981 KA-2981 R R R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 269 KA-2982 Seq: 21 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 295 733 the Guideline computation,136 the judge’s findings of fact must be correct. Thus, in a roundabout way, the accuracy of a judge’s particular set of factual findings is necessary to the final judgment. Although it does not matter what the sentencing findings are, these findings must be accurate. So, if a judge made sentencing findings X, the judgment rested on the fact that X is true. If X was false, then the sentence would be reversed. Thus, the ultimate question presented on this issue is: where a court is permitted to exercise discretionary and independent judgment, but that judgment must be based on a true set of underlying factual findings, are the factual findings necessary to the judgment? The answer to this question is not simple. Nonetheless, because of the fundamental holding of Booker, sentencing findings should not be given preclusive effect in subsequent litigation. First, these findings do not meet the “necessary” requirement for collateral estoppel in the terms that the “necessary” requirement has been construed by the courts in previous cases.137 Previously, the Supreme Court held that necessary meant that “‘the verdict could not have been rendered without deciding that matter.’”138 This means, not only rendering any correct decision on the matter (as required by the post-Booker sentencing process), but rendering that exact decision on the matter. This principle elucidates the difference between the pre-Booker and postBooker sentencing schemes. In the pre-Booker sentencing scheme, a judge could not impose a sentence without making the exact factual findings that were made. Thus, the factual findings were necessary to the judgment, in the sense required by collateral estoppel. However, in the post-Booker regime, the sentence does not rest on the exact set of facts found by the judge. Instead, the judgment rests on whether a correct set of facts was determined by the judge.139 The imposition of a sentence under the post-Booker regime is at its heart a discretionary judgment. Such discretionary judgments are the opposite of the type of judgments contemplated by collateral estoppel. The theory of collateral estoppel is that relitigation of an issue is improper and inefficient because that exact decision must have been reached in the previous case in order to reach the final result.140 But, where a deci136 Id. at 347–51. 137 Post-Booker, most judges still make factual findings to support the imposition of a sentence. See Young, supra note 34, at 685–86. 138 Haring v. Prosise, 462 U.S. 306, 315 (1983) (quoting Petrus v. Robbins, 83 S.E.2d 408, 412 (Va. 1954)). 139 See Rita, 551 U.S. at 352–56. 140 See cases cited supra note 67. KA-2982 KA-2982 KA-2982 R R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 734 unknown Page: 270 KA-2983 Seq: 22 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 sion is discretionary, an underlying assumption—even an assumption that must be true in order for the process to be upheld as valid—is not necessary to the final judgment. Second, the judge’s factual findings and computation of a sentence under the Guidelines are not a substantive component of the final judgment, but are a procedural component. Although a mistake in calculation of the guidelines by the sentencing judge is reversible error, this error does not pertain to the substance of the decision. The substantive component of appellate review is the “reasonableness” of the decision based on the computed Guideline range, not the computation of the Guidelines themselves.141 The computed Guideline range must be a procedural step rather than a substantive component, because the final Guideline range that is produced is not directly incorporated into the final sentence. The finding of any particular fact is not essential to the judgment. If any particular finding were necessary, the promise of Booker would not be fulfilled.142 Despite the procedures and the appellate review required by the Court in subsequent cases, one cannot accept the fundamental holding of Booker—a judge’s factual findings cannot raise a defendant’s sentence—without arriving at the conclusion that a particular finding by a judge is not required for the imposition of a sentence.143 Third, Booker implicates the policy behind prohibiting the use of issue preclusion where a judgment is based on a number of different grounds. The rationale of the “necessary” requirement is that where a decision can be based on a number of different grounds there is doubt that any single one of those grounds is correct. The imposition of a sentence is such a judgment under the Guidelines as they exist today. A judge can use an infinite number of possible findings in order to arrive at a final sentence because the final sentence is entirely discretionary. Fourth, because the current sentencing system is in conflict, the best policy is to rely on the clear constitutional rule of Booker. On the one hand, the rule of Booker dictates that a sentencing judge’s factual findings cannot be constitutionally necessary to the imposition of a sentence. On the other hand Gall v. United States144 and Rita v. United 141 See Rita, 551 U.S. at 365 (Stevens, J., concurring) (“[P]urely procedural review . . . is inconsistent with our remedial opinion in Booker, which plainly contemplated that reasonableness review would contain a substantive component.”); United States v. Booker, 543 U.S. 220, 260–64 (2005). 142 See Rita, 551 U.S. at 369–70 (Scalia, J., concurring in part and concurring in the judgment). 143 See Kosinski v. Comm’r, 541 F.3d 671, 676 (6th Cir. 2008). 144 128 S. Ct. 586 (2007). KA-2983 KA-2983 KA-2983 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 271 KA-2984 Seq: 23 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 735 States145 dictate that in order for a sentence to be upheld on review, it must be a reasonable sentence where the judge has initially made a correct calculation of the Guidelines, both in terms of the factual findings made, and the application of the Guidelines to those findings. Because the rule of Booker is a clear constitutional rule, the plain meaning of this rule—that sentencing findings are never “necessary” to a the final judgment imposed—should be followed. This reading of Booker and its progeny has also been accepted by the only circuit court to previously consider Booker’s implications on the use of sentencing findings to preclude subsequent civil litigation. This court, the Sixth Circuit in Kosinski, stated that a defendant’s sentence “could not constitutionally” turn on the judge’s sentencing findings.146 On this basis, the court determined that sentencing findings could not meet the necessary requirement for collateral estoppel.147 B. The Seventh Amendment The Seventh Amendment preserves the right to a jury trial that existed prior to the ratification of the Constitution.148 In essence, the Seventh Amendment is a general injunction against the curtailment of civil juries in federal court, but it is not an instructional manual for allocating decisional responsibility or regulating procedure.149 By its terms the Seventh Amendment only applies to “[s]uits at common law.”150 This means that suits that were tried in courts of equity or maritime courts at the time of the ratification of the Seventh Amendment may be tried without a jury.151 The Court has addressed in recent years whether or not the right to a jury trial applies to a number of different causes of action.152 145 551 U.S. 338 (2007). 146 Kosinski v. Comm’r, 541 F.3d 671, 676 (6th Cir. 2008). 147 Id. 148 8 JAMES WM. MOORE ET AL., MOORE’S FEDERAL PRACTICE § 38.10[1][a][ii] (3d ed. 2009). 149 Id. (indicating that the Seventh Amendment was intended not to “preserve mere matters of form and procedure, but substance of right”). 150 U.S. CONST. amend. VII. The Seventh Amendment also guarantees a right to jury trial for a newly created cause of action that involves rights and remedies traditionally enforced in an action at common law. See Granfinanciera, S.A. v. Nordberg, 492 U.S. 33, 41–42 (1989); Tull v. United States, 481 U.S. 412, 417–18 (1987); Curtis v. Loether, 415 U.S. 189, 193 (1974). 151 See Chauffeurs, Teamsters, & Helpers Local 391 v. Terry, 494 U.S. 558, 564 (1990). 152 See, e.g., Feltner v. Columbia Pictures Television, Inc., 523 U.S. 340, 355 (1998) (holding that Seventh Amendment required a jury trial on damages question based on the Copyright Act); Markman v. Westview Instruments, Inc., 517 U.S. 370, 384 KA-2984 KA-2984 KA-2984 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 736 unknown Page: 272 KA-2985 Seq: 24 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 Because the Seventh Amendment does not extend to all actions where a litigant may seek to use a judge’s sentencing findings as a collateral estoppel weapon, the Seventh Amendment rationale for a per se ban on applying preclusive effect to sentencing findings is limited to those actions in which there has been traditionally accorded the right to a jury trial. Where a litigant attempts to preclude based on a judge’s sentencing findings in an action where there is no constitutional right to a jury trial, the Seventh Amendment presents no barrier to a court giving preclusive effect to a previous judge’s sentencing findings.153 But if the action is one where the Seventh Amendment right to a jury trial does apply, an attempt to preclude based on a judge’s sentencing findings presents constitutional problems under the Seventh Amendment. Although the Seventh Amendment has generally been understood to reserve factual questions for a jury,154 where a judge is competent under the Constitution to render a judgment based on facts determined by the judge, such a judgment has preclusive effect in a subsequent case, even if a Seventh Amendment right to a jury trial normally attaches to the cause of action in the second case.155 As a result, there is a two-part test for determining whether the Seventh Amendment permits giving preclusive effect to a prior factual determination of an issue by a judge: first, whether the judge’s factual determinations were necessary to a judgment that is valid for Seventh Amendment purposes; and second, whether a Seventh Amendment right to a jury trial attaches to the instant case. Because the answer to the second part of this test will vary depending on the type of action (1996) (holding that Seventh Amendment did not apply to the issue of the construction of the claims in a patent); Tull, 481 U.S. at 426–27 (holding that Seventh Amendment did not apply to penalties which Congress had the right to fix statutorily). 153 See, e.g., SEC v. Monarch Funding Corp., 983 F. Supp. 442, 447 n.7 (S.D.N.Y. 1997) (noting that the Seventh Amendment right to a trial by jury does not attach to an SEC enforcement proceeding (citing SEC v. Commonwealth Chem. Secs., Inc., 574 F.2d 90, 96–97 (2d Cir. 1978), vacated on other grounds, 192 F.3d 295 (2d Cir. 1999))). 154 It was implicitly understood by the ratifiers of the Constitution that questions of fact were “peculiarly the jury’s province.” Paul F. Kirgis, The Right to a Jury Decision on Questions of Fact Under the Seventh Amendment, 64 OHIO ST. L.J. 1125, 1133 (2003). This is supported by the Judiciary Act of 1789, which was written by many of the Framers. Id. 155 Parklane Hosiery Co. v. Shore, 439 U.S. 322, 333–35 (1979) (finding that issues decided in earlier equitable action could not be relitigated in subsequent action for damages, where a jury trial would normally have been required by the Constitution). KA-2985 KA-2985 KA-2985 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 273 KA-2986 Seq: 25 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 295 737 brought in the instant case,156 this Note will focus on whether or not a judge’s sentencing findings can pass the first part of the test. In determining whether previous factual findings of a judge can be given preclusive effect in a later action where the Seventh Amendment right to a jury trial attaches, the Court has relied on whether the first action would have been tried in equity or law in 1791.157 If the action was such that it would have been tried at equity, then the Court has found no constitutional problem.158 Where an action or a portion of an action does not fall neatly into either the suits at law or suits at equity box, the Court has used several different approaches to decide whether the right to a jury trial applied. Early cases focused on the fact-law distinction.159 In more recent years, however, the Court has moved away from the fact-law distinction and has relied on historical antecedents, common law analogies, or functional considerations.160 Particularly in recent years, the Court has focused on the nature of the remedy sought.161 Sentencing findings are criminal proceedings and do not fall into either the category of suits at common law or suits at equity. But because it is permissible to give preclusive effect to issues decided in a criminal judgment in a subsequent civil case, the possibility that sentencing findings can have preclusive effect in subsequent civil litigation cannot be dismissed outright. Because the question that is usually determinative of whether a judgment is adequate for Seventh Amendment purposes—whether it was tried at law or equity—cannot be applied to criminal sentencing finding; a new question must be formulated. Instead of asking whether the first cause of action was 156 See cases cited supra notes 150, 152. 157 See Parklane Hosiery, 439 U.S. at 333; Katchen v. Landy, 382 U.S. 323, 336–38 (1966); Meeker v. Ambassador Oil Corp., 375 U.S. 160, 160 (1963) (per curiam); Dairy Queen, Inc. v. Wood, 369 U.S. 469, 476–80 (1962); Beacon Theatres, Inc. v. Westover, 359 U.S. 500, 508–10 (1959); Hopkins v. Lee, 19 U.S. (6 Wheat.) 109, 113–17 (1821). 158 Parklane Hosiery, 439 U.S. at 333. 159 See Byrd v. Blue Ridge Rural Elec. Coop. Inc., 356 U.S. 525, 537 (1958); Gasoline Prods. Co. v. Champlin Ref. Co., 283 U.S. 494, 497–98 (1931); see also Ex parte Peterson, 253 U.S. 300, 310 (1920) (“The limitation imposed by the Amendment is merely that enjoyment of the right of trial by jury be not obstructed, and that the ultimate determination of issues of fact by the jury be not interfered with.”); Walker v. N.M. & S. Pac. R.R. Co., 165 U.S. 593, 596 (1897) (holding that in order to preserve the substance of the Seventh Amendment right, it was “require[d] that questions of fact in common law actions shall be settled by a jury”). 160 Kirgis, supra note 154, 1128–29 (describing this shift in jurisprudence and the importance of cases like Tull, Markman, and Feltner). 161 See Margaret L. Moses, What the Jury Must Hear: The Supreme Court’s Evolving Seventh Amendment Jurisprudence, 68 GEO. WASH. L. REV. 183, 198 (2000). KA-2986 KA-2986 KA-2986 R R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 738 unknown Page: 274 KA-2987 Seq: 26 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 analogous to a case tried in law or equity, the questions which should be asked are (1) whether a judge’s sentencing findings substantially similar to a judgment in equity such that they can be given preclusive effect in a subsequent case where the Seventh Amendment would require a jury trial; and (2) if a judge’s sentencing findings are not substantially similar to a judgment in equity, whether allowing a judge’s sentencing findings to have preclusive effect in subsequent litigation does sufficient damage to the substance of the right to a jury trial to constitute a violation of the Seventh Amendment. The answer to the first of these queries is found in the history of criminal sentencing. Despite what previous courts have held, there is in fact a significant distinction that can be made between a judgment in equity and a judge’s sentencing findings based on the history of criminal sentencing. Because the Seventh Amendment preserves the civil jury system in existence at the time of the ratification of the Amendment, the differing historical pedigree between a judgment in equity and a judge’s sentencing findings is too significant to give a sentencing judge’s findings preclusive effect. The Apprendi Court explored in great detail the American history of criminal sentencing. First, the Court noted that “[a]ny possible distinction between an ‘element’ of a felony offense and a ‘sentencing factor’ was unknown to the practice of criminal indictment, trial by jury, and judgment by court as it existed during the years surrounding our Nation’s founding.”162 Instead, the substantive criminal law was “sanction-specific” and “prescribed a particular sentence for each offense.”163 This meant that the sentencing judge exercised no discretion to lower or raise the range within which a criminal defendant could be sentenced.164 This is not to say that judges in the common law era did not base sentences on mitigating or aggravating circumstances, but only that such aggravating or mitigating circumstances could not change the range within which the judge could sentence the defendant.165 Thus, sentencing findings as they exist today did not exist at the time of the Founding. Courts of equity, in contrast, 162 Apprendi v. New Jersey, 530 U.S. 466, 478–79 (quoting 4 WILLIAM BLACKSTONE, COMMENTARIES *365); see also id. at 502–10 (Thomas, J., concurring) (citing cases from the Founding era to the Civil War to establish that “a fact that is by law the basis for imposing or increasing punishment is an element”). 163 Id. at 478–79 (majority opinion) (explaining that the system was such that a defendant would be able to predict the punishment for the crime based on the face of the indictment). 164 Id. at 479. 165 Id. at 519 (Thomas, J., concurring) (citing JOEL PRENTISS BISHOP, CRIMINAL PROCEDURE § 85, at 53–54 (2d ed. 1872)). KA-2987 KA-2987 KA-2987 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 275 KA-2988 Seq: 27 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 295 739 had a long and rich tradition prior to the ratification of the Seventh Amendment, and in fact judgments in equity had long been given preclusive effect in subsequent suits at law.166 Furthermore, at the time of the Founding the substance of the functions performed by a court in giving a criminal sentence and when sitting in equity differ significantly. A court in equity decided the totality of the judgment.167 In contrast, a sentencing court only acted with discretion and was bound by the jury verdict.168 These differences are of enough significance that a sentencing judge’s factual findings should not be treated in the same manner for Seventh Amendment purposes as judgment in equity by a court determining whether to give preclusive effect to those sentencing findings. The question of whether an action does sufficient damage to the substance of the right to a jury trial to constitute a violation of the Seventh Amendment informs the scope of the right to a jury trial.169 The answer to this question also militates against allowing a subsequent civil court to give preclusive effect to a judge’s sentencing findings. Allowing a court to give preclusive effect to a judge’s sentencing findings sufficiently damages the substance of the right to a jury trial preserved in the Seventh Amendment that it at the very least raises grave constitutional concerns. Throughout the Court’s Seventh Amendment jurisprudence, the Court has been concerned with maintaining the “substance” of the right to a jury trial.170 A series of cases decided in the first half of the twentieth century indicated that it was not necessary to preserve every detail of the jury trial that existed at the time of the adoption of the Amendment in order to maintain the substance of the Amendment.171 Rather, the Amendment was “designed to preserve the basic institution of the jury trial in only its most fundamental elements.”172 In subsequent cases, the Court found the abridgement of the fundamental role of the jury in cases where the jury’s role as a factfinder was usurped by the judge.173 An 166 See Parklane Hosiery Co. v. Shore, 439 U.S. 322, 333 (1979) (citing a number of early cases accepting that a litigant was not entitled to have a jury determine a fact previously adjudicated by a chancellor in equity). 167 Beacon Theatres, Inc. v. Westover, 359 U.S. 500, 505 (1959). 168 See Apprendi, 530 U.S. at 478–82. 169 See id. at 483 (explaining that while trial practice need not remain stagnant, it “must at least adhere to the basic principles undergirding” the requirement of a jury trial). 170 See id. at 484. 171 Moses, supra note 161, at 200–01. 172 Galloway v. United States, 319 U.S. 372, 392 (1943). 173 Moses, supra note 161, at 202–03. KA-2988 KA-2988 KA-2988 R R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 740 unknown Page: 276 KA-2989 Seq: 28 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 important recent case, Feltner v. Columbia Pictures Television, Inc.,174 also explained that the substance of the Seventh Amendment reserved the factual question of the amount of damages to the jury.175 In the context of ascribing preclusive effect to a judge’s sentencing findings, not only would the jury in some cases be prevented from determining the amount of damages, but they would also be prevented from determining liability. Thus, the effect of a court giving preclusive effect to a judge’s sentencing findings constitutes an abridgement of the substance of the Seventh Amendment where the issue in the subsequent litigation is one to which the right to a jury trial applies. Even if one is not persuaded that the Seventh Amendment, where applicable, bars the use of collateral estoppel based on sentencing findings, at the very least it can be conceded that this practice raises serious constitutional concerns. The approach taken by the Court in Byrd v. Blue Ridge Electric Cooperative, Inc.176 is instructive of how constitutional concerns should be handled in the Seventh Amendment context. Although the Byrd Court did not go so far as to make its holding regarding the jury trial a purely constitutional holding, the Court held that the “influence—if not the command—of the Seventh Amendment, assigns the decision of disputed questions of fact to the jury.”177 Similarly, in the context of ascribing preclusive effect to sentencing findings in subsequent civil litigation where the right to a jury trial attaches, “the influence—if not the command—of the Seventh Amendment” indicates this practice is inappropriate. C. Prudential and Policy Reasons for a Per Se Ban Beyond the difficulty of meeting the traditional requirements of collateral estoppel and the Seventh Amendment concerns, there are also strong prudential and policy reasons for a per se ban. Because collateral estoppel in the federal system is a common law doctrine, it is possible for the courts to decide that permitting a judge’s sentencing findings to have preclusive effect is simply inappropriate. Although, many of the prudential and policy rationales behind a per se ban were outlined by the Monarch Funding court,178 the court erred in deciding that these rationales did not militate in favor of a per se ban. The Court in Parklane cautioned against allowing collateral estoppel to apply where the defendant had little incentive to litigate the 174 175 176 177 178 523 U.S. 340 (1998). Id. at 352. 356 U.S. 525 (1958). Id. at 537. See SEC v. Monarch Funding Corp., 192 F.3d 295, 304–06 (2d Cir. 1999). KA-2989 KA-2989 KA-2989 295 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 277 KA-2990 Seq: 29 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 295 741 first action vigorously, where procedural opportunities would be unavailable in the first action that could cause a different result, and where the potential efficiency gains were minimal.179 Each of these three policy reasons is strongly implicated when a litigant attempts to ascribe preclusive effect to sentencing findings. The procedural devices available to a defendant in a sentencing proceeding vary significantly from those available to a litigant in a fullblown civil trial. A defendant is only afforded the opportunity to comment on the matters relating to the appropriate sentence and to compel the court on each disputed issue to “rule on the dispute or determine that a ruling is unnecessary either because the matter will not affect sentencing, or because the court will not consider the matter in sentencing.”180 This means that any presentation of evidence in order to resolve disputed factual issues is left solely to the discretion of the district court.181 The defendant has no affirmative right to present evidence on disputed factual issues. Also, the rules of evidence do not apply in a sentencing hearing, so the prosecution is able to admit hearsay evidence and other evidence forbidden by the Federal Rules of Evidence in a criminal or civil trial.182 Furthermore, even where a district court decides to hear evidence a defendant has no right to conduct prehearing discovery or to compel the presence of prosecutorial witnesses.183 Finally, a defendant in a sentencing hearing may be reluctant to testify for a number of reasons.184 Although many of these concerns may seem defendant-centric, there are actually important procedural opportunities that are available to the government in a civil trial that are unavailable in a criminal trial. In comparison to the “full array of civil discovery procedures against the defendant” available to the government in civil litigation, the government in a criminal trial is only permitted to seek “discovery of documents and tangible objects from the defendant” if the defendant seeks reciprocal discovery from the government.185 Furthermore, even then the government is restricted to the evidence that 179 Parklane Hosiery Co. v. Shore, 439 U.S. 322, 326–31 (1979). 180 FED. R. CRIM. P. 32(i)(3)(B). 181 See Alan C. Michaels, Trial Rights at Sentencing, 81 N.C. L. REV. 1771, 1843–48 (2003). 182 See Elias C. Selinger, An Unredeemed Promise: How Courts Can Prevent Offensive Collateral Estoppel from Undercutting the Policy Goals of Amended Rule of Evidence 408, 102 NW. U. L. REV. 1953, 1985 (2008). 183 Michaels, supra note 181, at 1815–19. 184 SEC v. Monarch Funding Corp., 192 F.3d 295, 305 (2d Cir. 1999). 185 United States v. U.S. Currency in the Amount of $119,984.00, 304 F.3d 165, 177 (2d Cir. 2002). KA-2990 KA-2990 KA-2990 R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 742 unknown Page: 278 KA-2991 Seq: 30 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 295 [vol. 85:2 “‘the defendant intends to introduce as evidence in chief at the trial.’”186 In addition, the government faces constitutional restrictions. All of these various procedural differences between a criminal and civil trial add up to precisely the type of procedural differences between two proceedings that Parklane stated would make application of collateral estoppel inappropriate. A defendant in a criminal sentencing also has far different motives than a defendant in a civil action. Often the sentencing proceeding is a cooperative process between the prosecution and the criminal defendant, rather than an adversarial proceeding. In order to receive a recommendation from the prosecutor for a reduction in the Guidelines range for “acceptance of responsibility,” oftentimes the criminal defendant will choose not to contest an issue of fact contained in the presentence report or argued by the prosecution. There is also the potential that the criminal defendant will choose not to challenge a factual issue because the defendant believes either that the issue is irrelevant to the calculation of the Guideline offense level, or that the procedural limitations of the sentencing hearing may prevent the defendant from being able to contest the claim adequately.187 Because the defendant in a criminal sentencing proceeding will almost invariably have a vastly different incentive to litigate an issue than the same defendant in a subsequent civil action, collateral estoppel should not be applied to sentencing findings. The Monarch Funding court recognized this policy rationale for a per se ban and believed that the best choice was to leave the district court discretion to decide when the application of collateral estoppel would be inappropriate for this reason. This approach is problematic because in many cases it will be next to impossible for the defendant to prove that he did not have a full opportunity to litigate an issue or even why a defendant chose not to vigorously litigate an issue at sentencing. This approach ignores the possibility that a defendant may make decisions at sentencing based on reasons that will not be apparent in later civil litigation. There are other considerations of efficiency. First, one of the primary purposes of collateral estoppel is to increase judicial economy. This rationale behind collateral estoppel is not promoted by a regime where preclusive use of sentencing findings is permitted but highly discouraged. Under this type of regime the issue of collateral estoppel can still be heavily litigated in cases where it is inappropriate. This 186 Id. (quoting FED. R. CRIM. P. 16(b)(1)(A)). 187 Defense Lawyers Brief, supra note 46, at 19. KA-2991 KA-2991 R KA-2991 \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 2010] Document: 95 unknown Page: 279 KA-2992 Seq: 31 15-FEB-10 05/16/2012 sentencing findings and collateral estoppel 10:27 611099 295 743 means that any efficiency gains from a case where it was found to be appropriate will be mitigated. Second, litigants need predictable rules. Based on the inability of courts to produce factors distinguishing situations where use of collateral estoppel would be appropriate from those where it would be inappropriate,188 any preclusive use of sentencing findings by federal courts will likely be unpredictable.189 Every circuit court that has decided this issue has expressed concern that ascribing preclusive effect to sentencing findings would lead to transforming sentencing hearings into “mini-trials” thus undercutting any efficiency gains in the subsequent civil litigation. However, under the current regime, because it is still possible for sentencing findings to be ascribed preclusive effect, litigants still have great incentive to over-litigate the sentencing hearing in order to prevent adverse findings from being used against them. The best way to prevent this problem is to completely bar the preclusive use of sentencing findings. Finally, the Monarch Funding court decided that a per se rule was inappropriate because of the precedent set by Parklane Hosiery. In Parklane Hosiery, the court decided to give district courts the discretion to determine when offensive use of collateral estoppel was appropriate because there were factors present in some such cases—whether the plaintiff could not be joined in the prior action, whether the defendant had full incentive to litigate, and whether there were inconsistent judgments—that made the use of collateral estoppel appropriate, while in other cases it would not be appropriate.190 On the other hand, the Monarch Funding court did not explain with any level of specificity the factors that would distinguish sentencing proceedings where it was fair to ascribe preclusive effect from those sentencing hearings where it was not.191 Furthermore, subsequent cases that were decided using this same analytical framework were decided on grounds that were common to all sentencing hearings.192 This means that district courts will not be able to apply a discretionary rule with any consistency and militates in favor of a per se ban. 188 See supra Part III.C. 189 See Brian Levine, Note, Preclusion Confusion: A Call for Per Se Rules Preventing the Application of Collateral Estoppel to Findings Made in Nontraditional Litigation, 1999 N.Y.U. ANN. SURV. AM. L. 435, 436, 441 (claiming that collateral estoppel use of nontraditional litigation has been very unpredictable). 190 See Parklane Hosiery Co. v. Shore, 439 U.S. 322, 327–33 (1979). 191 See supra text accompanying note 85. 192 See United States v. U.S. Currency in the Amount of $119,984.00, 304 F.3d 165, 174, 179 (2d Cir. 2002); SEC v. Zafar, No. 06-CV-1578, 2009 WL 129492, at *6 (E.D.N.Y. Jan. 20, 2009). KA-2992 KA-2992 KA-2992 R \\server05\productn\N\NDL\85-2\NDL205.txt Case: 11-1924 Document: 95 744 unknown Page: 280 KA-2993 Seq: 32 15-FEB-10 05/16/2012 notre dame law review 10:27 611099 [vol. 85:2 When considered in their totality, the policies behind collateral estoppel that are implicated caution against allowing sentencing findings to have collateral estoppel effect in subsequent litigation. CONCLUSION In the contemporary federal criminal justice system, the sentencing hearing is often the most important event in the criminal process. This proceeding is where most of the facts about the actual events underlying the transaction are contested. The issue of the preclusive effect that should be ascribed to criminal sentencing findings in subsequent federal civil litigation is not a simple issue. Because this issue involves the intersection of civil law and criminal law, the preclusion precedents in these areas of law are not directly on point. Nonetheless, the Supreme Court jurisprudence relating to the Sixth Amendment indicates that the factual findings made at these sentencing hearings are not necessary to the final sentence that is imposed in the way that “necessary” has been traditionally construed in the collateral estoppel context. Furthermore, if the Seventh Amendment, in cases where it applies, does not dictate the decision on this issue, it at least represents a policy choice against allowing a judge’s sentencing findings to have preclusive effect and in favor of preserving questions of fact for the civil jury. Finally, the policy considerations surrounding this issue militate against ascribing preclusive effect to a judge’s sentencing findings. Although courts applying the discretionary rule of Monarch Funding have been reluctant to ascribe preclusive effect to sentencing findings because of the foregoing reasons a per se ban is appropriate. KA-2993 KA-2993 KA-2993 295 Case: 11-1924 Document: 95 Page: 281 05/16/2012 611099 KA-2994 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 Page 445 63 F.3d 445 102 Ed. Law Rep. 946 INSTITUTE FOR TECHNOLOGY DEVELOPMENT, Plaintiff-Appellant, v. Ronald H. BROWN, Secretary of Commerce, et al., Defendants-Appellees. No. 94-60432. United States Court of Appeals, Fifth Circuit. Sept. 13, 1995. Thomas W. Crockett, Watkins Ludlam & Stennis, Jackson, MS, for appellant. Lemuel A. Smith, III, Asst. U.S. Atty., George Phillips, U.S. Atty., Jackson, MS, Page 446 Janis C. Kestenbaum, Asst., Barbara C. Biddle, Asst. Director, Sandra M. Schraibman, U.S. Dept. of Justice, Civ. Div., Washington, DC, for appellees. Appeals from the United States District Court for the Southern District of Mississippi. Before VAN GRAAFEILAND, * E. GRADY JOLLY and WIENER, Circuit Judges. E. GRADY JOLLY, Circuit Judge: This appeal raises the somewhat technical, yet fact specific question of whether this recipient of federal grants can claim depreciation as an allowable substitute cost. Although somewhat repetitious with other parts of this opinion, the recital of some background initially will place in context the issue we consider. The Public Works and Economic Development Act bestows on the Secretary of Commerce the authority to make grants for economic development upon application of any state. 42 U.S.C. Sec. 3131(a) (1977). Mississippi sought federal funds to create a nonprofit organization--the Mississippi Institute for Technology Development ("ITD")--to establish university-affiliated research centers throughout the state to conduct and to transfer scientific research into useful commercial applications. The Mississippi Board of Economic Development had approved a plan for the establishment of ITD, and the state's government, business, and academic leaders had agreed to fund half of the capitalization of ITD. S.REP. NO. 206, 98th Cong., 1st Sess. 8 (1983). In response to Mississippi's efforts, the United States Senate Committee on Appropriations, on August 2, 1983, considered the proposal by Mississippi that the federal government contribute funds toward the establishment of ITD. S.REP. NO. 206 at 7. Thereafter, the Committee appropriated funds to the Economic Development Administration ("EDA")--an agency within the Department of Commerce--to conduct a feasibility study (the "Study") of Mississippi's proposal and deferred committing federal funds to support ITD until completion of the Study. Id. On March 30, 1984, the independent research firm hired to conduct the Study submitted its results to the Senate, the House of Representatives, and EDA. The Study discussed in detail the feasibility and potential of ITD, the positive economic contributions that would result from ITD's creation and operation, and the required funding of ITD. Because of the Study's optimistic predictions, the Committee recommended that Congress appropriate a maximum of twenty million dollars over a four-year period to EDA for the establishment of ITD. S.REP. NO. 570, 98th Cong., 2d Sess. 9 (1984). After Congress appropriated these funds to EDA, EDA distributed the money to ITD in five separate grants. H.R.REP. NO. 6040, 98th Cong., 2d Sess. (1984). After EDA distributed four of these five grants, the Office of the Inspector General conducted an audit of the grants and recommended that certain costs improperly spent under the grants be disallowed. EDA subsequently accepted this recommendation and disallowed a portion of the costs charged against the federal funds. Applicable regulations, however, provided that when claimed expenses were disallowed, a grantee, such as ITD, could substitute and claim reimbursement for other previously unclaimed -1- KA-2994 KA-2994 KA-2994 Case: 11-1924 Document: 95 Page: 282 05/16/2012 611099 KA-2995 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 "allowable" expenses it may also have incurred in the operation of the sponsored project. Pursuant to these regulations, ITD sought reimbursement for some of the depreciation expenses it had incurred, but had not initially claimed for reimbursement under the grants. EDA rejected the claim for reimbursement under the first four grants. ITD then appealed the decision of EDA to the Assistant Secretary for Economic Development, who also rejected ITD's depreciation costs, finding reimbursement for depreciation inconsistent with the purpose and terms of the grants. ITD next filed for review in the district court, which affirmed the decision of the Assistant Secretary. With regard to the fifth and final grant, EDA disallowed various costs, which ITD appealed to the Assistant Secretary. In the administrative appeal, however, ITD did not Page 447 claim depreciation as a substitute cost. Nevertheless, ITD attempted to raise this claim for depreciation as an allowable substitute cost before the district court. Here, ITD argues that because applicable regulations recognize depreciation as an allowable substitute cost, the district court erred in granting summary judgment in favor of EDA with respect to all five grants. After examining the Grant Agreements between EDA and ITD, the congressional intent underlying these grants, and the provisions of the Study, we hold that the district court erred in affirming the decision of the Assistant Secretary regarding the first four grants. Accordingly, as to these four grants, we reverse and remand for proceedings not inconsistent with this opinion. Because ITD failed to exhaust its administrative remedies on grant five, we affirm the district court's judgment granting summary judgment in favor of EDA on this final grant. I As we have noted, in 1983, Congress appropriated funds to the Economic Development Administration ("EDA") to conduct a feasibility study (the "Study") exploring a proposal by Mississippi to provide federal funding for the establishment of the Mississippi Institute for Technology Development ("ITD"). ITD would develop capabilities for transferring scientific research from Mississippi's universities into useful commercial applications. In 1984, as a result of the Study, Congress appropriated to EDA twenty million dollars to be distributed to ITD through five grant awards over a four-year period. 1 At the end of this time, Congress expected the organization to be selfsupporting. Mississippi appropriated most of the additional funds to support ITD. Before disbursement of each of the five grants, ITD was required to submit to EDA a "Grant Request" containing a budget proposal for spending the federal funds. EDA would respond with a "Demonstration Grant Offer" to ITD, which reflected the extent of and forms of its approval of the Grant Request. ITD's acceptance of this Offer constituted a "Grant Agreement." Each Grant Agreement incorporated by reference two documents--ITD's Grant Request and a document setting out general "Terms and Conditions" of the agreement. These Terms and Conditions required that the grant "be used only for the research project approved by the [EDA] and inconformity with the approved research budget." Additionally, the Grant Agreements prohibited the use of federal grant funds "to pay for capital assets or other items not treated as expenses under accepted accounting principles." Finally, in determining the allowability of expenses made by ITD, the Grant Agreements provided that both ITD and EDA would adhere to certain Office of Management and Budget Circulars, including Circular A-122. In 1988, the Office of Inspector General of the Department of Commerce (the "Inspector General") conducted an audit of ITD's first four grants. This draft audit report stated that ITD claimed approximately $4.6 million in unallowable costs in the first four grants and that ITD failed to maintain an accounting system for allocating indirect costs or overhead. In its response to the Inspector General's audit report, ITD contended that a portion of the disallowed costs in fact were allowable. Additionally, Leonard R. Vernamonti, the president and chief executive officer of ITD, met with the Inspector General auditors and argued that ITD should be allowed to substitute depreciation and claim it as an allowable cost for a portion of these unallowable costs. In March 1990, the Inspector General issued its final audit report on the first four grants and reduced the amount of disallowed costs to $1.9 million. The Inspector General failed, however, to address whether depreciation could serve as an allowable substitute cost. -2- KA-2995 KA-2995 KA-2995 Case: 11-1924 Document: 95 Page: 283 05/16/2012 611099 KA-2996 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 Page 448 In April 1990, ITD submitted a response to the Inspector General's final report, again claiming that depreciation should serve as an allowable substitute cost. EDA issued a final audit determination. EDA stated that depreciation was not an allowable cost under these four grants. EDA further reduced, however, the amount of unallowable costs on these grants to $1,362,142. On November 8, 1990, ITD appealed EDA's audit determination of the first four grants to L. Joyce Hampers, the Assistant Secretary for Economic Development ("Assistant Secretary"). On August 16, 1991, the Assistant Secretary also denied ITD's request to substitute depreciation for unallowable costs, explaining that "[t]he primary and determinative factor in our decision not to accept depreciation as an allowable substitute cost is that no one intended that depreciation be charged against the ITD grants" 2 because the grants were intended only to provide start-up or seed funding to ITD. The Assistant Secretary recognized that under Circular A-122 depreciation is generally an allowable cost, but stated that her position was based only on the parties' intent, not on the "allowableness issue." She reduced still further, however, the amount due EDA on the first four grants to $1.1 million. ITD submitted additional information to the Assistant Secretary and requested reconsideration, but she maintained her position, stating that depreciation was not intended to be charged to the grants. In somewhat different words from her earlier statement noted above, however, she added that "[t]he primary and determinative factor in our decision not to accept depreciation as an allowable substitute cost is that there is no provision in the grants for depreciation to be charged as a direct cost." On August 15, 1991, ITD submitted to EDA a final claim for grant five, which was the last grant disbursed under the appropriations by Congress. ITD included a category for depreciation in this claim but indicated that this cost had been recovered from another funding source. As a result of the Inspector General's audit of this final grant award, EDA disallowed certain costs claimed (depreciation was not claimed) by ITD. ITD ultimately appealed this decision to the Assistant Secretary, but failed to request that depreciation be substituted for the disallowed costs. In January 1993, the Assistant Secretary agreed with EDA's audit resolution determination disallowing certain costs claimed by ITD, but, as the issue had not been raised, the Assistant Secretary did not discuss whether depreciation could be substituted for these disallowed costs. II On July 10, 1992, ITD filed a complaint in the United States District Court for the Southern District of Mississippi, under the Administrative Procedures Act, 5 U.S.C. Secs. 551 et seq., against EDA, the Secretary of Commerce, and various officials at the Department of Commerce. ITD alleged that the Assistant Secretary erred in refusing to allow depreciation as a substitute cost in the first four grants. After receiving the adverse decision in grant five, ITD filed a supplemental complaint raising allegations identical to those argued in the original complaint. After considering the parties' motion and cross-motion for summary judgment on both the original and supplemental complaint, the district court granted EDA's motion with respect to both complaints and refused to recognize depreciation as an allowable substitute cost. The court concluded that EDA had correctly determined that the grants were not intended to cover depreciation costs because the grants were intended solely to provide start-up funds towards ITD's establishment. As to the final grant, Page 449 the court found that ITD had waived its right to judicial review by failing to exhaust its administrative remedies by raising the issue of depreciation as a substitute cost before the Assistant Secretary. The court went on to hold, however, that summary judgment on the merits in favor of EDA was nevertheless appropriate on grant five, under the same rationale as that given for the first four grants. ITD appeals from this judgment in favor of EDA, dismissing ITD's case. On appeal, ITD argues that because under the Grant Agreements and applicable regulations depreciation is an allowable substitute cost, the district court erred in affirming the Assistant Secretary's decision. 3 -3- KA-2996 KA-2996 KA-2996 Case: 11-1924 Document: 95 Page: 284 05/16/2012 611099 KA-2997 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 III The sole question presented on appeal is whether in this case, and under the terms of these particular grants, depreciation costs may constitute an allowable substitute for those costs that EDA disallowed. 4 We start with the premise that the terms of a grant agreement are binding on both the grantee and the grantor. United States v. Marion County Sch. Dist., 625 F.2d 607, 609 (5th Cir.1980), cert. denied, 451 U.S. 910, 101 S.Ct. 1980, 68 L.Ed.2d 298 (1981). Although grant agreements have this contractual aspect, the Supreme Court has further explained that, "[u]nlike normal contractual undertakings, federal grant programs originate in and remain governed by statutory provisions expressing the judgment of Congress concerning desirable public policy." Bennett v. Kentucky Dep't. of Educ., 470 U.S. 656, 669, 105 S.Ct. 1544, 1552, 84 L.Ed.2d 590 (1985). Accordingly, to determine whether depreciation was intended by the parties to be an allowable cost under these grants, we must examine the actual, binding Grant Agreements between ITD and EDA, including the incorporated documents--the Terms and Conditions, the Grant Requests, and Circular A-122--the legislative history underlying the grants, and the Study ordered by Congress prior to awarding these funds. This examination leads us to the unmistakable conclusion that Circular A-122's general recognition of depreciation as an allowable indirect cost forms a basic part of the agreement between EDA and ITD, and its terms and provisions are uncontradicted by other record evidence. We will now proceed to demonstrate how we reach our conclusion. IV A Because this is a case on appeal from the district court's grant of summary judgment, we review the record de novo. Calpetco 1981 v. Marshall Exploration, Inc., 989 F.2d 1408, 1412 (5th Cir.1993). Under Rule 56(c) of the Federal Rules of Civil Procedure, we examine evidence presented to determine that there is "no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law." FED.R.CIV.P. 56(c). Consequently, we are not required to defer to the district court's factual findings. "It is well established that an agency's action must be upheld, if at all, on the basis articulated by the agency itself." Motor Vehicle Mfrs. Assoc. v. State Farm Mut. Auto. Ins. Co., 463 U.S. 29, 50, 103 S.Ct. 2856, 2870, 77 L.Ed.2d 443 (1983). Moreover, we base our review of an administrative action "on the full administrative record that Page 450 was before the [administrative officer] ... at the time he made his decision." Milena Ship Management Co. v. Newcomb, 995 F.2d 620, 624 (5th Cir.1993), cert. denied, --- U.S. ----, 114 S.Ct. 877, 127 L.Ed.2d 74 (1994). As a general rule, we uphold an agency's factual findings if they are supported by substantial evidence. Hawkins v. Agricultural Marketing Serv., 10 F.3d 1125, 1128 (5th Cir.1993). Here, however, no testimonial evidence was taken and no issues purely of fact were determined by the agency. In short, we are not reviewing the factual findings of the agency, nor are we reviewing an interpretation of the agency's own regulations with respect to which it has some expertise. Consequently, in this case we owe no deference to the agency's determination. Pennzoil Co. v. Federal Energy Regulatory Comm'n., 789 F.2d 1128, 1135 (5th Cir.1986). Unlike factual findings, we review questions of law freely and are under no obligation to defer to the agency's legal conclusions. Pennzoil, 789 F.2d at 1135 (citing Coca-Cola Co. v. Atchison, Topeka and Santa Fe Ry. Co., 608 F.2d 213, 218 (5th Cir.1979). As our analysis involves the interpretation of regulations of a different agency, congressional policy, and contractual agreements--all of which involve issues of law--our review is effectively de novo. See Snug Harbor, Ltd. v. Zurich Ins., 968 F.2d 538, 541 (5th Cir.1992) (finding question of ordinary contract interpretation generally reviewed de novo ). B There are a few predicate principles that we need to keep in mind as we consider whether depreciation is an allowable cost under the grants before us: -4- KA-2997 KA-2997 KA-2997 Case: 11-1924 Document: 95 Page: 285 05/16/2012 611099 KA-2998 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 "The total cost of an award is the sum of the allowable direct and allocable indirect costs less any applicable credits," not to exceed the total appropriated funds. 5 Office of Management and Budget, Cost Principles for Nonprofit Organizations, Circular No. A-122 att. A Sec. A(1), (CCH) p 18,810.10 (July 8, 1980) [hereinafter OMB Circular No. A-122]. Thus, costs under grants, such as the one to ITD, are treated as two broad types--direct and indirect. 2 UNITED STATES GENERAL ACCOUNTING OFFICE, PRINCIPLES OF FEDERAL APPROPRIATIONS LAW 10-75 (2d ed.1992). A direct cost is one that can be "identified specifically with a particular final cost objective: i.e., a particular award, project, service, or other direct activity of an organization." OMB Circular No. A-122 att. A Sec. B(1). "Indirect costs are those that have been incurred for common or joint objectives and cannot be readily identified with a particular final cost objective." Id. at Sec. C(1). Depreciation is a typical example of an indirect cost that is generally allowable. Id. at Sec. C(2). "A grantee may generally substitute other allowable costs for costs which have been disallowed, subject to any applicable cost ceiling. If additional funds become available as the result of a cost disallowance, those funds should be used to pay any 'excess' allowable costs which could not be paid previously because of the ceiling." PRINCIPLES OF FEDERAL APPROPRIATIONS LAW, supra, at 10-75. Generally, a cost is allowable under a grant if it meets the grant purposes. Id. at 10-74. Consequently, a cost that is not for "grant purposes or is contrary to a condition of the grant is not an allowable cost and may not be properly charged against the grant." Id. We now turn to examine the Grant Agreements, along with its incorporated documents, between the parties, the congressional intent in appropriating the funds, and the findings of the Study to determine whether depreciation is an allowable substitute cost under the grants. (1) Each Grant Agreement between EDA and ITD set forth the amount of each grant and defined the purpose of the award. ITD was awarded a grant "for the purpose of assisting and enabling [ITD] to conduct a demonstration project involving [ITD] operations and additional staffing, planning, and implementation." As we have earlier noted, this brief and vaguely stated purpose found in each of the approximately one and one-half page Grant Agreements must be understood in the light of ITD's statement of its purpose: to Page 451 stimulate technical and economic development in Mississippi by transferring research from its universities into commercial applications. The bare Grant Agreements themselves, however, did not explicitly or implicitly denote depreciation as an allowable or disallowable cost. Each Grant Agreement incorporated by reference two documents--ITD's Grant Request and a document setting out general "Terms and Conditions" of the agreement. The Grant Request set out a budget, projecting anticipated operational expenses for each of ITD's existing divisions and anticipated start-up expenses for new divisions of ITD. The Grant Requests made no reference to depreciation. The Terms and Conditions stated that "[t]he grant can be used only for the research project approved by [EDA] and in conformity with the approved research budget." The Terms and Conditions also prohibited the use of federal grant funds "to pay for capital assets or other items not treated as expenses under accepted accounting principles." The Terms and Conditions document, however, does not address the recovery of depreciation expenses. Most importantly, the Grant Agreements specifically incorporated Office of Management and Budget Circular A-122, which provided that both ITD and EDA were bound to follow the principles of Circular A-122 in determining the allowability of ITD's expenses. To be allowable, Circular A-122 provides that the costs must "[b]e reasonable for the performance of the award and be allocable thereto under these principles" and "conform to any limitations or exclusions set forth ... in the award." OMB Circular No. A-122 att. A Sec. A(1), (2)(a). To determine whether a cost is "reasonable," Circular A-122 directs EDA to consider "[w]hether the cost is of a type generally recognized as ordinary and necessary for the operation of the organization or the performance of the award." Id. at Sec. A(3)(a). Circular A-122 explicitly identifies depreciation as a typical example of an allowable indirect cost. Id. at Sec. C(2). Finally, Circular A-122 provides that when determining the allowability of a particular cost, -5- KA-2998 KA-2998 KA-2998 Case: 11-1924 Document: 95 Page: 286 05/16/2012 611099 KA-2999 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 "[c]ompensation for the use of buildings, other capital improvements and equipment on hand may be made through use allowances or depreciation." Circular No. A-122 att. B Sec. C(9). In short, although the Grant Agreements, Grant Requests, and Terms and Conditions do not specifically refer to depreciation as an allowable cost under these grants, Circular A-122 clearly recognizes depreciation as an allowable cost and approves depreciation as a method for compensating for use of an asset. (2) We next turn to discuss the congressional intent behind the appropriation of these grant funds. After receiving favorable feedback from the Study that it had commissioned, Congress appropriated money "toward establishment of the Institute." S.REP. NO. 570, 98th Cong., 2d Sess. 9 (1984). In its report recommending funding, the Senate Appropriations Committee explained that it expected to provide no more than twenty million dollars over a fouryear period for a "demonstration project" that would coordinate several research centers in Mississippi "to contract for research and development work that should lead to technology transfer benefits for State and regional industries." S.REP.NO. 570. The Senate explained that ITD should be self-supporting by the end of the four-year period. Id. In the next two appropriation bills, Congress approved grants "consistent" with its original appropriation. S.REP. NO. 150, 99th Cong., 1st Sess. 7 (1985); S.REP. NO. 425, 99th Cong., 2d Sess. 9 (1986). In the following appropriation, Congress expressly stipulated that no grant funds could be used for a specific category of costs-"attorneys' or consultants' fees in connection with securing grants and contracts" from EDA. H.R.J.Res. 395, 100th Cong., 1st Sess., 101 Stat. 1329-2 (1987). In sum, neither the appropriation laws nor the corresponding legislative histories address specifically whether ITD's grants could be used to cover depreciation. (3) As we have noted, before Congress funded this proposal and before EDA and ITD executed the Grant Agreements, Congress approved funds for EDA to conduct the Study, Page 452 which examined the appropriateness of federal funding. The Study defined ITD's funding requirements as "start-up funds, ongoing support funds, project development funds, outside investment funds, and funds for technology assistance." The Study proposed that federal funds be allocated to pay for "a portion of the start-up funds over a five-year period," while state money would pay for "start-up funds and ongoing support." The Study defined "startup funds" as the money needed "to pay for the services of the key staff who must be recruited for ITD central and the individual centers, initial office and equipment requirements for both, and expenses incurred in initial efforts to establish ITD and its center as potential recipients of government and industry R & D grants." (emphasis added). The Study provided no discussion or recommendation, however, on the payment of depreciation expenses. V Having reviewed the relevant evidence and legal principles relating to the issue before us, we now come to our analysis. First we note that the efforts that ITD has made in its attempt to claim all appropriated funds appears to be congruous with and according to the regulations. When costs are disallowed, as was the case here, and appropriated funds have not been exhausted, the grantee is permitted under the regulations to substitute a cost that it had not claimed for that disallowed cost. The substitute cost, of course, must be one that is allowable under the regulations. Thus, because unexhausted funds remain in the ITD appropriations, ITD had a right under the regulations to claim a substitute cost. 6 Accordingly, it claimed its costs of depreciation. The only question before us, therefore, is whether depreciation may be such an allowable substitute cost. Ruling on this question, the Assistant Secretary acknowledged that depreciation is an allowable cost generally under Circular A-122, but she said that her decision denying depreciation was based on the parties' intent. Furthermore, when the Assistant Secretary ruled on ITD's motion for reconsideration, she said "[t]he primary and -6- KA-2999 KA-2999 KA-2999 Case: 11-1924 Document: 95 Page: 287 05/16/2012 611099 KA-3000 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 determinative factor in our decision not to accept depreciation as an allowable substitute cost is that there is no provision in the grants for depreciation to be charged as a direct cost." The only way we can read this cryptic reasoning is as the district court did: support for her position that the parties did not intend to charge depreciation against the grants because initially it was not claimed as a cost. 7 The only evidence from which the intent of the parties can be gleaned, however, is from the Grant Agreements, Grant Requests, Terms and Conditions, Circular A122, from the legislative history underlying the appropriations, and from the Study. Our earlier review of each of these documents determined that there is no evidence that depreciation was not intended to be an allowable substitute cost under these grants. Yet, Circular A-122 clearly recognizes depreciation as an allowable cost and, as part of the contract between the parties, is binding on EDA and ITD in the absence of a contrary expression. To be sure, Circular A-122 is the only record evidence addressing depreciation. Because Circular A-122 is part of the contract between the parties and because we find no evidence of the parties' intent that would justify disregarding its clear statement, we hold that depreciation may be an allowable substitute cost under these grants. Accordingly, we REVERSE the judgment of the district court as to the first four grants Page 453 and REMAND for further proceedings not inconsistent with our opinion. As to grant five, we AFFIRM the district court because ITD waived its right to judicial review by failing to raise the issue of depreciation before the Assistant Secretary. For the foregoing reasons, the judgment of the district court is AFFIRMED in part and REVERSED and REMANDED in part. 8 VAN GRAAFEILAND, Circuit Judge, concurring in part and dissenting in part: I agree with my learned colleagues that the district court did not err in dismissing the claim of the Institute for Technology Development ("ITD") under Grant V and concur in their affirmance of that dismissal. As to the remainder of my colleagues' holding, I respectfully dissent. A statement of the reasons for my dissent requires some reiteration of, and elaboration on, the facts contained in the majority opinion. When, in 1983, the ITD asked Congress to furnish a portion of ITD's "start-up funds", the Economic Development Administration ("EDA") entered into an agreement with Arthur D. Little, Inc. to conduct a study of the feasibility of the proposed institution. Following a recommendation that federal participation in the program was warranted "on a demonstration basis," Congress appropriated $7 million for EDA to use in this manner. Thereafter, ITD submitted a 38-page "Task Force Report Blueprint for Action Initial Corporate Strategy" and a funding request for $2 million. The report contained a projected first year budget entitled "Initial Budget Authorization/Projected First-Year Proposals." No item for depreciation was contained in this budget or anywhere else in the Task Force Report, and nowhere was there any mention of "indirect costs", which arguably might have been said to include depreciation. In response to this request, the EDA made a $2 million "DEMONSTRATION GRANT OFFER", which reads in pertinent part as follows: The Economic Development Administration, in accordance with the objectives of section 301(f) of the Public Works and Economic Development Act of 1965, as amended, (hereinafter called "the Act") hereby offers to The Institute for Technology Development Jackson, Mississippi (hereinafter called "the Grantee") grant assistance, subject to the terms, conditions, and limitations as set forth herein and in the attached General Terms and Conditions. This award is for the purpose of assisting and enabling the Grantee to conduct a demonstration project to perform initial Institute staffing, planning, and implementation, which project is deemed useful and pertinent to the long range accomplishment of the objectives of the Act. -7- KA-3000 KA-3000 KA-3000 Case: 11-1924 Document: 95 Page: 288 05/16/2012 611099 KA-3001 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 The Grantee's proposal, "Task Force Report Blueprint for Action: Initial Corporate Strategy," of October 2, 1984 is hereby incorporated as part of this Grant Offer. To the extent that the proposal conflicts with this Grant Offer and/or applicable sections of the General Terms and Conditions of the demonstration grant, the Grant Offer and the General Terms and Conditions shall prevail. I quote this pertinent portion in full because it is typical of the conditions and restrictions Page 454 in each of the Grants that followed. In each of the Grants, the terms of ITD's proposal are incorporated in the Grant Offer except when the proposal's terms conflict with the Grant Offer or the applicable General Terms and Conditions, in which case the Grant Offer and General Terms and Conditions control the relations between the parties. The following clauses in the General Terms and Conditions are therefore of controlling importance in each of the several Grants that were made: The grant or cooperative agreement assistance hereby made available can be used only for the research project approved by the Economic Development Administration (EDA) and in conformity with the approved research budget. ..... The Awardee shall keep such records as will fully disclose the amount and disposition of the total budgeted funds, the purpose or undertaking for which such funds were used.... On August 2, 1985, ITD submitted a Grant request for "$5M of federal 'seed funds.' " This contained proposed budgets for the several ITD divisions, and nowhere was any mention made of depreciation or indirect costs. On September 30, 1985, the parties executed a second "DEMONSTRATION GRANT OFFER." The "maximum amount" was $5 million, which was to be available for a period of one year. Once again, the relationship between the terms of the proposal, the Grant Offer and the General Terms and Conditions--i.e., the controlling effect of the Grant Offer and General Terms and Conditions--was stated specifically. On February 10, 1987, ITD, as it was required to do, submitted a fund expenditure report covering the two above-described Grant Offers. The report mentions neither depreciation nor indirect costs. For purposes of illustration only, I attach as an exhibit a portion of the report covering the disposition of the $2 million Grant. See Appendix. On August 21, 1986, ITD requested an additional Grant of over $6 million, and on September 30, 1986, a "DEMONSTRATION GRANT OFFER" in the amount of $6 million was executed by the parties. A fourth "DEMONSTRATION GRANT OFFER" in the sum of $3,900,273 was executed on September 30, 1987. Both the 1986 and 1987 awards incorporated the above-quoted provisions making the terms of the Grant Offer and General Terms and Conditions paramount. It is clear and undisputed that none of the Grant proposals or agreements mentioned or included depreciation as a reimbursable expense. Moreover, evidence in the record demonstrates clearly that the parties did not intend that depreciation be included as such. EDA's position was stated by L. Joyce Hampers, Assistant Secretary for Economic Development, as follows: The primary and determinative factor in our decision not to accept depreciation as an allowable substitute cost is that no one intended that depreciation be charged against the ITD grants. ITD's failure to request in its Grant proposals that it be reimbursed for depreciation or indirect costs and its failure to treat any of the funds it received as such reimbursement, demonstrate that Ms. Hampers correctly stated its intent. The General Terms and Conditions provide that "[t]he Awardee shall keep such records as will fully disclose -8- KA-3001 KA-3001 KA-3001 Case: 11-1924 Document: 95 Page: 289 05/16/2012 611099 KA-3002 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 the amount and disposition of the total budgeted funds [and] the purpose or undertaking for which such funds were used." Moreover, both Office of Management and Budget ("OMB") Circular No. A-110 and the General Terms and Conditions, which were made a part of each award, provide for Periodical Progress and Budget Reports. These reports required the disclosure of each budgeted item and the amount spent on each. Finally, OMB uses a form entitled "Financial Status Report" which contains a separate bracket for "Indirect Expense", in which the grantee is directed by OMB to "enter total amount of indirect costs charged during the report." None of ITD's reports contained a claim for depreciation as a budgeted item, an expenditure, or an "Indirect Expense." Indeed, ITD did not even maintain a cost accounting system which would provide for the Page 455 allocation of indirect costs such as depreciation. It was not until October 1989, after the Office of Inspector General had completed its draft audit report finding improper charges of millions of dollars in unallowable costs, that ITD first suggested the possibility of substituting depreciation for the costs found unallowable in the audit. All of the above facts are undisputed. Indeed, it was on that basis that both sides moved for summary judgment in the district court. In parting company from my colleagues, I am disturbed at the outset by their disregard or actual rejection of these undisputed facts, a practice which we are not permitted to adopt. My colleagues say, for example, that they "find no evidence of the parties' intent", supra, at 452, and that "[t]he Assistant Secretary determined the parties' intent only from an examination of the documents in the record." Supra, at 448 n. 2. If we are guided to our conclusion by a review of the facts indicative of intent, I suggest that the above-described undisputed evidence of the conduct of the parties, particularly the conduct of ITD itself, establishes overwhelmingly that ITD did not ask for or expect to receive payment for depreciation. In all of the exchanges between the parties over a period of four years, the word "depreciation" is not mentioned once. However, while I am convinced that my colleagues mishandled established facts, my problem with the majority opinion is more broad-reaching in its scope than the majority's de novo review of evidence submitted to an administrative body. In Ford Motor Credit Co. v. Milhollin, 444 U.S. 555, 568, 100 S.Ct. 790, 798, 63 L.Ed.2d 22 (1980), which involved the Federal Reserve Board's interpretation of the Truth in Lending Act, 15 U.S.C. Sec. 1601 et seq., Justice Brennan, writing for the Court, wisely stated that "a court that tries to chart a true course to the Act's purpose embarks upon a voyage without a compass when it disregards the agency's views." This, in brief, states an admonition that has guided our country's highest court for many years. See, e.g.: Environmental Protection Agency v. National Crushed Stone Ass'n, 449 U.S. 64, 83 [101 S.Ct. 295, 307, 66 L.Ed.2d 268] (1980): It is by now a commonplace that "when faced with a problem of statutory construction, this Court shows great deference to the interpretation given the statute by the officers or agency charged with its administration." Udall v. Tallman, 380 U.S. 1, 16 [85 S.Ct. 792, 801, 13 L.Ed.2d 616] (1965). [footnote omitted]; Blanding v. DuBose, 454 U.S. 393, 401 [102 S.Ct. 715, 719, 70 L.Ed.2d 576] (1982) (per curiam): Finally, we have frequently stated that courts should grant deference to the interpretation given statutes and regulations by the officials charged with their administration. [citations omitted]; Howe v. Smith, 452 U.S. 473, 485 [101 S.Ct. 2468, 2476, 69 L.Ed.2d 171] (1981): Because the Attorney General, and through him the Bureau of Prisons, are charged with the administration of Sec. 5003, their view of the meaning of the statute is entitled to considerable deference. [citations omitted]; Udall v. Tallman, 380 U.S. 1, 16, 85 S.Ct. 792, 801, 13 L.Ed.2d 616 (1965): When faced with a problem of statutory construction, this Court shows great deference to the interpretation given the statute by the officers or agency charged with its administration.... When the construction of an administrative regulation rather than a statute is in issue, deference is even more clearly in order. -9- KA-3002 KA-3002 KA-3002 Case: 11-1924 Document: 95 Page: 290 05/16/2012 611099 KA-3003 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 Adherence to the practice described in the above cases is particularly important where there is an ambiguity in the statute or regulation at issue. See: Stinson v. United States, [--- U.S. ----, ----] 113 S.Ct. 1913, 1918 [123 L.Ed.2d 598] (1993): Under Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 [104 S.Ct. 2778, 81 L.Ed.2d 694] (1984), if a statute is unambiguous the statute governs; if, however, Congress' silence or ambiguity has "left a gap for the agency to fill," courts must defer to the agency's interpretation so long as it Page 456 is "a permissible construction of the statute." Id. at 842-843 [104 S.Ct. at 2781-82]; Federal Election Comm'n v. Democratic Senatorial Campaign Comm., 454 U.S. 27, 39 [102 S.Ct. 38, 46, 70 L.Ed.2d 23] (1981): Hence, in determining whether the Commission's action was "contrary to law," the task for the Court of Appeals was not to interpret the statute as it thought best but rather the narrower inquiry into whether the Commission's construction was "sufficiently reasonable" to be accepted by a reviewing court. Train v. Natural Resources Defense Council, 421 U.S. 60, 75 [95 S.Ct. 1470, 1479, 43 L.Ed.2d 731] (1975); Zenith Radio Corp. v. United States, 437 U.S. 443, 450 [98 S.Ct. 2441, 2445, 57 L.Ed.2d 337] (1978). To satisfy this standard it is not necessary for a court to find that the agency's construction was the only reasonable one or even the reading the court would have reached if the question initially had arisen in a judicial proceeding. Ibid.; Udall v. Tallman, 380 U.S., at 16 [85 S.Ct. at 801]; Unemployment Compensation Comm'n v. Aragon, 329 U.S. 143, 153 [67 S.Ct. 245, 250, 91 L.Ed. 136] (1946).; Unemployment Compensation Comm'n of Alaska v. Aragon, 329 U.S. 143, 153-54 [67 S.Ct. 245, 250, 91 L.Ed. 136] (1946): The "reviewing court's function is limited." All that is needed to support the Commission's interpretation is that it has "warrant in the record" and a "reasonable basis in law." Labor Board v. Hearst Publications, Inc., [322 U.S. 111, 131, 64 S.Ct. 851, 860-61, 88 L.Ed. 1170 (1944) ]; Rochester Telephone Corp. v. United States, 307 U.S. 125 [59 S.Ct. 754, 83 L.Ed. 1147] (1939). Although this Court has not been the most enthusiastic adherent to the above-stated principles, it would be a mistake to say that we disregard them. The Supreme Court's seminal decision in Udall v. Tallman, supra, has been cited by this Court on a host of occasions. See Vol. 1.6 Shepard's United States Citations at 497 (7th ed. 1994). Thus, in First Gibraltar Bank, FSB v. Morales, 19 F.3d 1032, 1036 (5th Cir.), cert. denied, --- U.S. ----, 115 S.Ct. 204, 130 L.Ed.2d 134 (1994), opinion vacated and superseded on other grounds, 42 F.3d 895 (5th Cir.1995), we said: We are required to give deference to an executive agency's interpretation of a statute or regulation that the agency is responsible for administering. Of course, if the intent of Congress is clear, that intent will trump any agency interpretation to the contrary. If Congress did not directly address the precise question at issue, however, we must defer to the agency's interpretation of that statute as expressed in its regulations unless those regulations are arbitrary, capricious, or manifestly contrary to the statute. Deference is even more clearly in order when an agency construction of its own regulations is involved; the agency construction is controlling unless it is plainly erroneous or inconsistent with the regulation. [citations omitted] See also: Hawkins v. Agricultural Mktg. Serv., 10 F.3d 1125, 1129 (5th Cir.1993): Legal issues, however, are " 'for the courts to resolve, although even in considering such issues the courts are to give some deference to the [agency's] informed judgment.' " Faour [v. United States Dep't of Agric., 985 F.2d 217, - 10 - KA-3003 KA-3003 KA-3003 Case: 11-1924 Document: 95 Page: 291 05/16/2012 611099 KA-3004 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 219 (5th Cir.1993) ] (quoting Federal Trade Comm'n [v. Indiana Fed'n of Dentists, 476 U.S. 447, 454, 106 S.Ct. 2009, 2015, 90 L.Ed.2d 445 (1986) ].; Texas Mun. Power Agency v. Administrator of the United States Envtl. Protection Agency, 836 F.2d 1482, 1488 (5th Cir.1988): We are required to defer to any reasonable EPA construction of its enabling statutes. When resolving an apparent conflict among EPA regulations, even greater deference is in order. As the Supreme Court stated in Udall v. Tallman: When the construction of an administrative regulation rather than a statute is in issue, deference is even more clearly in order.... "[T]he ultimate criterion is the administrative interpretation, which becomes controlling Page 457 weight unless it is plainly erroneous or inconsistent with the regulation." [footnote citations omitted]; Coca-Cola Co. v. Atchison, Topeka, and Santa Fe Ry. Co. 608 F.2d 213, 222 (5th Cir.1979): Nevertheless, even where the issue is one of pure law, such as interpretation of contracts, tariffs, regulations and statutes, room still is present for deference to the views of administrative agencies, particularly where the understanding of the problem is enhanced by the agency's expert understanding of the industry. [citations omitted] United States v. Articles of Drug, 625 F.2d 665, 675 (5th Cir.1980): Of course, when there is more than one reasonable interpretation, the court is bound to follow that of the agency. [footnote citations omitted] In contrast to all of the above-cited authority, my colleagues state that "[a]s [their] analysis involves the interpretation of regulations, congressional policy, and contractual agreements--all of which involve issues of law-[their] review is de novo " and that they "owe no deference to the agency's determination." Supra, at 450. In support of this holding, they cite Pennzoil Co. v. Federal Energy Regulatory Comm'n, 789 F.2d 1128 (5th Cir.1986) and Snug Harbor, Ltd. v. Zurich Ins., 968 F.2d 538 (5th Cir.1992), neither of which stands for the proposition they endorse. Pennzoil involved an agency interpretation of a contract between two private parties, and Snug Harbor did not involve an agency at all. This case, by contrast, involves an agency's action with respect to a grant program that it was charged by Congress to administer, and that agency's interpretation of grant terms and regulations with which it was thoroughly familiar. In short, although I do not contend that the EDA's interpretation of its Grants is binding on this Court, I believe that when my colleagues undertook to conduct a completely de novo interpretation of these documents, they erred. I might be willing to overlook this error if my colleagues were correct in their "unmistakable conclusion that Circular A-122's general recognition of depreciation as an allowable indirect cost forms a basic part of the agreement between EDA and ITD." Supra, at 449. However, this "unmistakable conclusion" is wrong. The principles enunciated in Circular A-122 are directed to be used "by all Federal agencies in determining the costs of work performed by nonprofit organizations under grants, cooperative agreements, costs reimbursement contracts, and other contracts in which costs are used in pricing, administration, or settlement." OMB could not have intended to mandate that depreciation be treated as an allowable cost in every one of the varied situations in which costs might be used in pricing, in administration, or in settlement. Circular A-122 takes this diversity into account when it provides that "[b]ecause of the diverse characteristics and accounting practices of nonprofit organizations, it is not possible to specify the types of cost which may be classified as indirect cost in all situation[s]." The Circular then elaborates: However, typical examples of indirect cost for many nonprofit organizations may include depreciation or use allowances on buildings and equipment, the costs of operating and maintaining facilities, and general administration - 11 - KA-3004 KA-3004 KA-3004 Case: 11-1924 Document: 95 Page: 292 05/16/2012 611099 KA-3005 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 and general expenses, such as the salaries and expenses of executive officers, personnel administration, and accounting. A fair reading of this clause is that the word "may" in reference to the conduct of "many nonprofit organizations" is used in its ordinary sense as a word of authorization, not of command. See Farmers and Merchants Bank of Monroe v. Federal Reserve Bank of Richmond, Virginia, 262 U.S. 649, 662-63, 43 S.Ct. 651, 656, 67 L.Ed. 1157 (1923); United States v. Lexington Mill & Elevator Co., 232 U.S. 399, 411, 34 S.Ct. 337, 340-41, 58 L.Ed. 658 (1914). As one treatise explains: OMB Circulars do not determine whether [indirect] costs are reimbursable by the federal government. OMB has systems for calculating the amount of indirect costs if they are reimbursable. An essential prerequisite to the use of OMB's systems is the provision in grant agreements for the payment of indirect costs.... Page 458 1 Richard B. Cappalli, Federal Grants & Cooperative Agreements Sec. 4.53, at 282 (1991 Cum.Supp.) (emphasis in original). Circular A-122 specifically provides that for costs to be allowable under an award they must be "reasonable for the performance of the award," must "[c]onform to any limitations or exclusions ... in the award as to types or amount of cost items," and must be "adequately documented." Each of the four Grants at issue herein specifically provides that the "Grant Offer and the General Terms and Conditions shall prevail," and the General Terms and Conditions that accompany each Grant Offer provide that "[t]he grant or cooperative agreement assistance hereby made available can be used only for the research project approved by the Economic Development Administration (EDA) and in conformity with the approved research budget." (emphasis supplied) As discussed above, none of the budgets submitted by ITD, let alone any approved by the EDA, provides for the reimbursement of indirect costs or depreciation. If there is any ambiguity in the foregoing provisions, and I submit there is none, the ambiguity was resolved by EDA's administrative rulings, to which this Court should give consideration. In 1989 and 1990, the Office of Inspector General of the United States Department of Commerce conducted two audits of ITD. The following brief excerpts from the final audit report furnish an enlightening backdrop for our review: Our audit revealed significant, serious deficiencies in ITD's financial management system and procurement practices, which resulted in substantial waste and abuse of funds provided by the federal government and the $3.7 million of improper claims. Moreover, it is quite clear that responsible officers and employees of ITD were fully aware that ITD's accounting methods and fiscal practices did not conform to federal financial standards, but made no effort to remedy the situation until we commenced our audit. Indeed, Institute officials simply chose to ignore certain federal requirements, such as Office of Management and Budget (OMB) circulars. ..... During the course of our audit, it also became readily apparent that ITD's procurement practices violated federal standards, resulting in the improper and wasteful use of more than a million dollars in federal funds. Specifically, since 1985 ITD has purchased [$]1.1 million worth of goods and services through unjustified sole source contracts, in complete and purposeful disregard of federal requirements that mandate the maximum practicable competition in connection with procurements. The Institute consistently failed to execute adequate written contracts or agreements, which resulted in a serious lack of control over contractor performance and costs. ITD has also engaged in procurement practices which created, at the very least, the appearance of conflicts of interest and has countenanced employee activities in apparent violation of procurement conduct codes.... - 12 - KA-3005 KA-3005 KA-3005 Case: 11-1924 Document: 95 Page: 293 05/16/2012 611099 KA-3006 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 ITD officials agree that by not having an overhead cost allocation system they were not complying with the federal standards in OMB Circular A-110.... Findings such as the foregoing encourage me in my belief that we should not reward the misconduct above described by a benevolent interpretation of the facts and the law at issue herein. In sum, regardless of whether we give some consideration to the EDA's holdings, as I believe we should, or whether we embark on a completely de novo review, I believe that the judgment of the district court should be affirmed. I so vote. 1 Page 459 APPENDIX INSTITUTE FOR TECHNOLOGY DEVELOPMENT ANALYSIS OF EXPENDITURES FOR $2 MILLION DEMONSTRATION FEDERAL GRANT DESCRIPTION Salaries & Allowances AMOUNT $ 429,347.40 Consulting 552,976.42 Contractual 217,483.95 Insurance 44,917.92 Taxes 32,004.11 Retirement 26,409.00 Relocation Costs 40,495.88 Professional Development 5,321.28 Printing & Duplication 20,201.02 Postage & Express Mail 7,067.10 Telephone 27,399.99 Utilities 21.44 Rent 8,727.47 Equipment Rental 6,797.39 Repairs & Maintenance 11,298.94 Legal & Accounting 58,175.33 Other Professional Fees 133,725.33 Trustee Fees 2,713.50 Dues & Subscriptions 7,128.32 - 13 - KA-3006 KA-3006 KA-3006 Case: 11-1924 Document: 95 Page: 294 05/16/2012 611099 KA-3007 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) Supplies Travel 295 93,973.64 273,814.57 --------------- Total $2,000,000.00 ----------------------------- --------------* Circuit Judge of the Second Circuit, sitting by designation. 1 From the first appropriation of seven million dollars, EDA awarded ITD a grant for two million dollars in January 1985 and a grant for five million dollars in September 1985. In September 1986, from the second appropriation of six million dollars, EDA awarded ITD a grant of six million dollars. In September 1987, from the third appropriation of four million dollars, EDA awarded ITD slightly less than four million dollars, with the remainder paying for the Study. Finally, in 1988, from the fourth appropriation of three million dollars, EDA awarded ITD a grant of three million dollars. 2 The Assistant Secretary determined the parties' intent only from an examination of the documents in the record. The Assistant Secretary noted that these particular grants prohibited the use of grant funds to pay for the purchase of capital assets. Awarding depreciation costs to ITD, the Assistant Secretary concluded, would effectively require EDA to pay for assets already paid for by Mississippi. This view, however, is contradicted by the Study, which proposed that federal funds be allocated to pay for "initial office and equipment requirements" for ITD. See infra Sec. IV(B)(3), p. 452. Although the grants do prohibit the purchase of these assets from federal funds, Circular A122 provides that compensation for the use of these assets could be made by depreciation. Circular A-122 att. B Sec. C(9); see infra Sec. IV(B)(1), pp. 451-52. 3 EDA argues that ITD has waived its right to judicial review of grant five because of its failure to raise the issue of substituting depreciation for disallowed costs to the Assistant Secretary. In fact, the district court ruled that ITD waived its right to judicial review. We affirm the district court on this point. Because ITD failed to raise the issue of depreciation with respect to the final grant before the Assistant Secretary, ITD is foreclosed from raising it here. Texas v. United States, 866 F.2d 1546, 1561 (5th Cir.1989). Consequently, we will limit our review to ITD's first four grants. 4 The issue is narrowed by delineating what is not at issue on this appeal: ITD does not complain that the costs that EDA disallowed should have been allowed, but argues only that it should be allowed to substitute depreciation costs in place of these unallowable costs; EDA does not dispute that ITD has the right to substitute allowable costs for disallowed costs, but only contends that depreciation in this case is not an allowable substitute cost. Finally, in this case, we decide only that under the terms of the grants depreciation may be an allowable substitute cost. 5 We interpret this statement to mean that a grantee can charge both allowable direct and allocable indirect costs against the grant until he recovers the total amount of appropriated funds. 6 We reiterate that substitute costs on a particular grant are only allowable up to the total amount of that grant. The Assistant Secretary pointed out in her opinion to response to ITD's motion for reconsideration that costs equal to the entire award for the fourth grant were accepted and thus no substitute costs would be allowed. This consideration, of course, would be relevant in the district court's determination of the amount ITD will be allowed to claim for depreciation as a substitute cost. 7 It seems to us that such an observation disregards the very nature of a substitute cost. One would hardly expect to find a provision for a substitute cost in the initial grant papers; it is only after a cost reflected in the grant papers has been disallowed that a claim for a substitute cost arises. - 14 - KA-3007 KA-3007 KA-3007 Case: 11-1924 Document: 95 Page: 295 05/16/2012 611099 KA-3008 Institute for Technology Development v. Brown, 63 F.3d 445 (C.A.5 (Miss.), 1995) 295 8 It is rather clear that the majority and the dissent have a fundamentally different concept of the issue presented in this case. The majority views the question as whether depreciation is an allowable substitute cost under these grants. The dissent, however, concludes that because ITD failed to claim depreciation originally in its Grant Requests, ITD cannot now claim depreciation as an allowable cost, substitute or otherwise. The majority opinion does not stand for the proposition that any and all depreciation costs submitted by ITD are automatically allowable substitute costs. We hold only that depreciation may be an allowable substitute cost under these grants and that the parties did not intend otherwise. Whether individual claims of depreciation are allowable substitute costs is another question. On remand, the burden will plainly rest on ITD to prove that it is entitled to each claim of depreciation it asserts. It is thus clear that the district court will be free to examine to what extent depreciation may be allowed as a substitute cost on the various claims of ITD. In this connection, the district court, of course, may fully consider whether adequate records support ITD's claimed depreciation costs. 1 At the risk of initiating a ping-pong exchange of footnotes, I feel compelled to respond to footnote 8 of the majority opinion, particularly the portion thereof that erroneously describes the basis for my dissent, viz., "because ITD failed to claim depreciation in its Grant requests" it cannot claim it now. I do in fact state that the undisputed evidence of ITD's conduct "establishes overwhelmingly that ITD did not ask for or expect to receive payment for depreciation," supra, at 455. However, that statement is primarily in response to my colleagues' statement that they could find no evidence of the parties' intent. See Schultz v. Metropolitan Life Ins. Co., 872 F.2d 676, 679 (5th Cir.1989). It is not the be-all and end-all of the dissenting opinion. A more accurate statement of the dissent's position is that it is predicated upon the unchallengeable fact that Grant assistance was available to ITD only if it conformed to an "approved research budget," and none of the budgets incorporated in the Grant agreements at issue herein contained any reference whatsoever to depreciation. In other words, the claims now being made for depreciation were not "otherwise allowable" under the Grant agreements, as required by Comptroller General Report B-208871.2, entitled "Substitution." - 15 - KA-3008 KA-3008 KA-3008