P.O. Box 1376, Tacoma Washington, 98401-1376

Insurance Claims Services

Our firm provides litigation services that assist insurance companies, independent adjusters, public adjusters, surety bond managers, insured's, their representatives and attorneys, in the interpretation and evaluation of complex accounting and financial issues.  Our forensic accounting and claim consulting services include:

Insurance Claims

We have been retained to evaluate over a thousand (4,000) such losses in the last 30 years. The vast majority were losses which were the result of an insured peril. We have testified in numerous insurance appraisals and court cases. Further, we have on occasion served as either an appraiser or umpire in such cases.

The following are examples of some of the types oflosses which we have served:

  • Business Interruption
  • Loss of Profits
  • Loss of Rents
  • Extra Expenses
  • Rental Losses
  • Soft Cost Claims
  • Fidelity Bond Loss
  • Jeweler’s Block
  • Inventory Losses

The types of businesses whose losses we have evaluated range from small local convenience stores to large multi-national aircraft parts manufacturers; from architects’ offices to paper brokers; from independent owner/operators to large regional retailer; from apartment house losses to restaurants destroyed by arson.

Construction Claims Consultants

"Member of the American Arbitration Association (AAA) CPA Panel"

Our experience includes the pricing and presentation of claims for:

  • Extra work
  • Delays
  • Escalation
  • Acceleration
  • Disruption
  • Contract termination
  • Unabsorbed home office overhead
  • Cost of capital

We have a working knowledge of the Federal Acquisition Regulations (FAR's) and have priced and presented claims utilizing those regulations.

Forensic Accounting / Fraud Investigations

"Member of the International Association of Arson Investigators"

This type of accounting service encompasses a wide range of activities. It can in one case be a simple review of operating statistics to either historical norms or industry averages. In another it may involve detailed verification of specific transactions. The scope of this type of service is directly a product of the nature of the apparent loss coupled with the perceived integrity of the claimant.

Our forensic accounting services include:

  • Analysis of fidelity bond loss
  • Review and evaluation of fraudulent claims
  • Determination of financial condition and analysis for financial motive
  • Concealment or misrepresentation of pertinent facts

We, as Certified Fraud Examiners are trained and experienced in this type of service.

To learn more about Fraud Services

Product Liability

Frequently a company is forced to either recall products sold or may face animpairment of its operations due to the failure of a subcomponent or part purchased from a supplier.

An example of this type of loss is equipment that has been sold with defective motor mounts. The equipment had to be recalled, repairs made and in some cases rebates or other accommodations to customers.

We have been retained to quantify the damages in several Product Liability Claims / Cases.

Surety Bond Losses

When a contractor is in default of his contract with the owner to the point that the surety must step in, transactions prior to the default need to be reviewed and if necessary investigated. Further a transaction by either the replacement contractor or the original contractor (if allowed to continue) need to be examined and accounted for.

Our firm has extensive experience in the construction industry and as such is well qualified to assist in these types of losses.

Expert Witness Testimony

A wise experienced attorney once counseled a young would be expert witness, "Son, I once had the ideal witness, a farm boy from Nebraska. Each time he was asked a question, I would bank on him giving one of three answers.

  1. Yes, Sir.
  2. No, Sir.
  3. I don't know Sir.

While we at times are a bit more expressive, we have learned over the years the wisdom of this tale. We have testified in a wide variety of cases in both court and appraisal and arbitration hearings.


When one carrier or a pool of carriers reinsures another insurance companies risk and a loss is incurred, it is incumbent on the reinsured to satisfy themselves that the loss as submitted to them is well founded and in accordance with both the underlying policy as well as the reinsuring document. We are experienced in performing such services.

Inventory Valuation / Losses

When a manufacturer sustains a loss of inventory, the cost to replace such inventory is of question. On one hand to mitigate their loss of business income they may need to expedite their replacement by authorizing overtime. Other types of inventory may not warrant such emphasis if demand for the product by the firm’s customers is not a factor.

However, many policies have either reporting requirements or co-insurance clauses. Therefore, retail, wholesale and manufacturer losses may need to be analyzed for these issues alone.

Business Valuation

"Member of the National Association of Certified Valuation Analysts"

The need for valuation of closely held business has mushroomed in the last twenty years. The reasons for such valuations are multifaceted but include:

  • Marital Dissolution
  • Estate / Gift Tax
  • Inverse Condemnation
  • Employee Stock Ownership Plans
  • Other