KW Economics prepares lost profits analysis for fraud and embezzlement cases venued in American Samoa: what the loss claim consists of, the records that drive it, and a present value built to American Samoa damages rules and venues. Plaintiff and defense.
Beyond the amounts taken, a fraud or embezzlement can starve a business of working capital, cause defaults, or interrupt operations, and those consequential losses can exceed the direct loss. The economist quantifies the lost profits from the business's financial records, links each element to the diversion with the causal chain explained, separates the effect of the fraud from market conditions and other causes, and presents the consequential loss alongside the amounts traced so the two are not confused. Interest, penalties, and the cost of replacement borrowing are included where the records support them.
Lost profits and related commercial damages for contract, business-tort, and business-interruption matters. The analysis builds the but-for revenue and cost path from the company's own history, its market, and the terms of the disputed relationship, links each claimed loss to the conduct at issue, addresses mitigation, and reasons through the period of loss so the damages figure answers the causation question as well as the amount.
The direct loss is usually the amount traced through the records, and its size depends on how long the scheme ran and how far back the records permit reconstruction. Consequential losses can exceed the direct loss when the diversion starved a business of working capital or caused a default. Where the funds were used to acquire assets, tracing to those assets can support recovery from the assets themselves, which changes the practical exposure. The analysis states the amounts by year and by method so that partial findings and limitations are visible.
The High Court of American Samoa applies rules of evidence modeled on the federal rules, so expert testimony is examined for the witness's qualification, the reliability of the method, and its application to the facts of the case, with the details of the inquiry for counsel to confirm. A damages report meets that examination by stating each assumption and naming its source, including any mainland benchmark it borrows.
Highest court: High Court of American Samoa, Appellate Division.
American Samoa has no separate supreme court and no local U.S. district court; the High Court exercises limited federal jurisdiction, and other federal matters are generally heard in the U.S. District Courts for the District of Hawaii or the District of Columbia.
In American Samoa the rules on fault allocation and on interest before judgment follow the territory's own code and case law, which counsel confirm for the specific claim. The report therefore separates the sums that were due from the amounts that had to be projected and states each loss as of a fixed date so it can be adjusted to whichever rules apply. Any limit on economic damages under a particular statute is likewise for counsel to confirm.
We issue the final report and provide deposition and trial testimony and rebuttal of opposing damages models.
Beyond the amounts taken, a fraud or embezzlement can starve a business of working capital, cause defaults, or interrupt operations, and those consequential losses can exceed the direct loss. The economist quantifies the lost profits from the business's financial records, links each element to the diversion with the causal chain explained, separates the effect of the fraud from market conditions and other causes, and presents the consequential loss alongside the amounts traced so the two are not confused. Interest, penalties, and the cost of replacement borrowing are included where the records support them.
The High Court of American Samoa applies rules of evidence modeled on the federal rules, so expert testimony is examined for the witness's qualification, the reliability of the method, and its application to the facts of the case, with the details of the inquiry for counsel to confirm. A damages report meets that examination by stating each assumption and naming its source, including any mainland benchmark it borrows. Fraud and Embezzlement cases venued in American Samoa are heard in the High Court of American Samoa (Trial Division) (Principal general jurisdiction trial court for local civil and criminal matters) and the District Court of American Samoa (Lower local court handling minor civil and criminal matters), with final appeals to the High Court of American Samoa, Appellate Division.
In American Samoa the rules on fault allocation and on interest before judgment follow the territory's own code and case law, which counsel confirm for the specific claim. The report therefore separates the sums that were due from the amounts that had to be projected and states each loss as of a fixed date so it can be adjusted to whichever rules apply. Any limit on economic damages under a particular statute is likewise for counsel to confirm. The report presents past and future amounts separately, states every rate and table with its source, and shows the result under the alternatives the other side is likely to argue, so counsel can apply the American Samoa rules to a documented figure.
Request a consultation on Lost Profits or call (201) 343-0700. Plaintiff and defense counsel.