Plaintiff has identified three discrete accounting deficiencies in NGM's existing production. Each one stands alone as a discoverable item; together, the four document types listed below close the loop on every disputed deposit and transfer. This supplement is drafted to drop directly into a CPLR § 3120 production demand or a CPLR § 3119 third-party subpoena.
This supplement also cross-references the 32-demand priority list at DISCOVERY_DEMAND_PRIORITY.md so counsel can see how these three threads consolidate and sharpen demands D-001 through D-032.
Plain English. Bank wires from King Faisal University (KFU) and King Saud University (KSU) hit NGM's trust accounts but are not tied to specific matters or dockets — leaving the deposits "floating" or later swept without an allocation trail. Royalty cannot be calculated until each deposit is matched to its originating matter.
Relevant time window. All months in which any KFU or KSU deposit posted to any NGM trust account between June 15, 2020 and the date of production, including each adjacent month for lead/lag analysis.
Single best document to demand next. The Monthly Trust Bank Journal (full-month detail with running balances) plus the Trust→Operating Transfer Journal for the same months.
Production language (paste-ready).
"Produce the Monthly Trust Bank Journal and the Trust→Operating Transfer Journal for all months from June 15, 2020 through the date of production in which any deposit from King Faisal University, the Kingdom of Saudi Arabia, King Saud University, the Saudi Cultural Mission, or any KFU- or KSU-affiliated remitter posted to any NGM trust account, including (a) all bank-side records for the same months (deposit slips, wire advices, ACH detail), (b) any internal NGM notes, allocation memos, or bookkeeper worksheets linking those deposits to matter-level codes (CN-37833, CN-24396, or any internal docket identifier), and (c) any subsequent reclassification, reversal, or umbrella-account routing affecting the same deposits."
Cross-references in the 32-demand priority list: - D-001 — BoA Operating Account 003926172417 (the operating-side mirror; needed to identify destinations) - D-009 — Trust Register / "Expired J. Goldberg" Sweep Documentation (covers the sweep mechanism) - D-027 — Trust Register / Trust Transfer Journal Monthly Series 2025–2026 (the most-recent missing months) - D-004 — Freedom Bank of Virginia accounts 220001028 and 220001002 (the undisclosed third trust account that CPA Schaefer knew about and excluded)
Plain English. Transfers from trust to operating show only top-line totals (e.g., "TRF: NGM trust") with no matter-level identifiers. This omission prevents royalty allocation and reconciliation between (a) NGM's collected fees and (b) Plaintiff's contractual 20 % royalty share.
Relevant time window. All months from June 15, 2020 through the date of production, with priority on 2025–2026 (the period for which we currently have zero monthly TTJ entries) and Q2 2023 (the missing pre-Award quarter).
Single best document to demand next. The Monthly Trust Transfer Journal with line-item matter IDs plus the A/R Distribution Report (or equivalent "cash receipts by invoice") for the same period.
Production language (paste-ready).
"Produce the Monthly Trust Transfer Journal — with matter-level identifiers (client number, matter number, invoice number, and Soluno/PCLaw reference codes) attached to every transfer line — and the corresponding A/R Distribution Report (or any equivalent 'cash receipts by invoice' report generated by Soluno or PCLaw) for each month from June 15, 2020 through the date of production. The production shall include any mapping table, allocation worksheet, batch identifier, or sub-ledger reference that links transfer batches to specific matters or invoices, including the 140400 client-code transactional history and the
t1–t99ando1–o99account/segment definitions."
Cross-references in the 32-demand priority list:
- D-003 — Soluno + PCLaw Per-Client Transactional Export (subsumes this thread; this is the same demand at a finer grain)
- D-027 — Trust Register / TTJ Monthly Series 2025–2026
- D-018 — AR Report Monthly Series with responsible JBG Sort Field
- D-002 — Goldberg-Prepared "Litman 20XX Summary" Workbooks (the destination workbook that consumes A/R Distribution data)
Plain English. Balances marked "expired," "write-off," "non-billable," or "removed-from-tracking" — often annotated with the initials "JBG" or "JGB" (Joshua Goldberg) — zero out amounts that would otherwise be payable to the firm and allocable to Plaintiff. The 2/17/2026 AR Report (already in production) demonstrates that the firm's own accounting system surfaces a responsible JBG sort field; the underlying Write-Off Journal — flagged internally as AssumeProvisionalWriteOffReal=True — has never been produced.
Relevant time window. All write-off, expired, or non-billable adjustments posted between June 15, 2020 and the date of production to any matter with any Litman-associated origination credit, attorney-of-record designation, or responsible RL flag.
Single best document to demand next. The Write-Off / Adjustment Register (all adjustment types — write-off, expired, voided, reversed, reclassified) with user initials, memo text, amounts, and matter IDs plus the firm's written Write-Off Policy / SOP in force during the period.
Production language (paste-ready).
"Produce the Write-Off / Adjustment Register (all adjustment types, including write-off, expired, voided, reversed, reclassified, removed-from-tracking, or any equivalent classification) with user initials (e.g., 'JBG,' 'JGB,' 'RL,' 'VG'), memo text, amounts, dates, batch identifiers, and matter IDs for the period June 15, 2020 through the date of production. Include the underlying database flag values, including the 'AssumeProvisionalWriteOffReal=True' parameter referenced in NGM's internal system. Also produce the written firm policy or standard operating procedure governing write-offs, 'expired' classifications, and adjustments during the same period, including any drafts, revisions, training materials, or compliance memoranda."
Cross-references in the 32-demand priority list:
- D-003 — Soluno + PCLaw Per-Client Transactional Export (the Write-Off Journal is part of this; explicitly called out)
- D-009 — Trust Register / "Expired J. Goldberg" Sweep Documentation
- D-018 — AR Report Monthly Series with responsible JBG Sort Field
When the three threads are produced together, every disputed dollar can be traced from inflow to disposition:
Step 1 — Monthly Trust Bank Journal → confirms every KFU/KSU IN
Step 2 — Trust→Operating Transfer Journal → shows every OUT flow
Step 3 — A/R Distribution / Cash Receipts → anchors each transfer to invoice/matter
Step 4 — Write-Off / Adjustment Register → explains the "missing" allocations
(especially where JBG initials appear)
If any number still floats after Step 4, demand deposit advices / wire confirmations and any allocation memo the bookkeeper used.
This four-step chain exactly tracks Plaintiff's playbook for building per-patent commercial-exploitation exhibits (per the Patents Reconciliation workbook currently being constructed): each issued patent → tied to a deposit (Step 1) → traced to a transfer (Step 2) → anchored to an invoice (Step 3) → reconciled against any erasure (Step 4).
"Please produce, for all months with KFU or KSU activity from June 15, 2020 through the date of production: (1) Monthly Trust Bank Journals; (2) Trust→Operating Transfer Journals with matter-level identifiers; (3) A/R Distribution (cash receipts by invoice) reports; (4) deposit advices and wire confirmations for KFU/KSU receipts; (5) Write-Off/Adjustment Registers (all adjustment types) including user initials (e.g., 'JBG'), memo text, amounts, dates, and matter IDs; and (6) the written policies and standard operating procedures governing trust transfers, allocations, write-offs, and 'expired' classifications. Production shall include native database exports (Soluno, PCLaw, or equivalent) with all transaction-level detail intact, and shall identify any flag values referenced internally including 'AssumeProvisionalWriteOffReal' and 'SortByResponsible.'"
Per feedback_ny_state_rules.md: NY State court — cite CPLR rules (3014, 3211, 3212, 3120, 3122-a, 3126) and NY case law. Do not cite FRE / 28 U.S.C.
The Write-Off / Adjustment Register and the underlying SOP are business records under CPLR 4518 — admissible under that exception without privilege bar. Internal allocation memoranda are likewise business records to the extent they were created in the regular course of bookkeeping.
output/research_2026_04_28_overnight/DISCOVERY_DEMAND_PRIORITY.md — full 32-demand catalog with severity tiersoutput/research_2026_04_28_overnight/PATENT_TRUST_RECONCILIATION_WORKBOOK_2026-04-29.xlsx (in build) — operationalizes Steps 1–4 for every patentoutput/research_2026_04_28_overnight/SPOLIATION_CHRONOLOGY.md — links Threads 1–3 to specific spoliation events (Freedom Bank close, KSU sweep, AR "expiring" tags)output/research_2026_04_28_overnight/MORNING_REPORT_2026-04-29.md — top-level executive summaryThe three threads are a closed accounting system; together they leave no dollar unaccounted for, which is exactly the test for a misappropriation-of-name commercial-exploitation damages calculation.
Plaintiff is not asking the firm to do new work. Each of the four document types in the stitching plan is a standard report any law firm with a properly-administered trust account can generate from Soluno or PCLaw with three clicks. The fact that NGM has not produced any of them on its own — despite the case being in discovery for fourteen months and despite Plaintiff's existing demands D-003, D-009, D-018, and D-027 covering the same ground — supports an inference that the records will demonstrate the precise pattern Plaintiff alleges: deposits without matter codes, transfers without matter codes, and write-offs initialed by Goldberg that conveniently zero out allocable balances.
If NGM cannot produce these, that itself becomes evidence: a properly-run trust account leaves all four reports as a routine byproduct of the bookkeeping. Their absence speaks.