Category F: Internal Billing / Accounting System Attribution — derived from NGM Q1 2026 payment backup (produced 4/17/2026).
| Ex | Use Type | Source ID | Date | Linked Function | Value |
|---|---|---|---|---|---|
| 10 | "Richard Litman" as Collecting Lawyer — 496 open invoices, 374 dockets | PROD-AR_Report_202604_RL.xlsx |
April 2026 (as of report date; invoices span 2018–2025) | Accounts receivable — continuing client billings under Litman's name | $1,302,403.04 billed / $1,225,189.76 outstanding |
| 11 | "RCL as Originating Attorney" — Q1 2026 client-work attribution | PROD-Payment Allocation Feb 2026 |
February 2026 | Patent prosecution work for KFU + Sultan Qaboos University attributed to Litman | $230,748 attributed (Feb 2026 alone) |
| 12 | Quarterly Compensation Summary — the $18,848 payment math | PROD-Litman 2026 Summary_March.xlsx |
Q1 2026 (Jan-Mar 2026) | Contractual 20% collected-fees share | $18,848.00 (wired Q1 2026) |
| 13 | Trust ledger — Litman as Responsible Attorney on $2.69M pre-reassignment | PROD-Trust Listing for RCL Jan 2026.pdf |
January 2026 | Trust account obligation attribution | $2,701,576.32 trust-attributed to Litman |
| 14 | Trust ledger — $1.59M reassignment out of Litman's responsibility on Feb 1, 2026 | PROD-Trust Listing for RCL Feb 2026.pdf |
February 2026 | Trust-ledger reassignment (accounting-system switchover) | $1,609,149.59 reassigned out of Litman attribution in 24 hours |
| 15 | Bank reconciliation showing phantom Litman trust balance | PROD-Trust Register Report Jan 2026.pdf |
January 2026 | Bank account reconciliation | $1,783,470 unreconciled gap between Litman-attributed trust and actual BoA balance |
evidence/ngm_q1_2026_payment_backup_20260417/AR_Report_202604_RL.xlsxevidence/ngm_q1_2026_payment_backup_20260417/Payment Allocation by Client Report for RCL as originating attorney Feb 2026_excel.xlsxevidence/ngm_q1_2026_payment_backup_20260417/Litman 2026 Summary_March.xlsxevidence/ngm_q1_2026_payment_backup_20260417/Trust Listing for RCL Jan 2026.pdfevidence/ngm_q1_2026_payment_backup_20260417/Trust Listing for RCL Feb 2026.pdfevidence/ngm_q1_2026_payment_backup_20260417/Trust Register Report Jan 2026.pdf