This case involves a seller that collected customer payments for the buyer under a transition services agreement. Although it was undisputed that the seller withheld some of that cash, the parties disputed the amount withheld. The sale agreement identified quantities of inventory owned by the sold business. The buyer asserted that the inventory was short by $3 million worth of items. In the same accounting system, inventory was identified by total dollar values and also by values per item. The seller’s quantity calculations did not match the number of items in the SPA disclosures, demonstrating a shortage. An expert in forensic accounting was sought to review the accounting system data, conduct a cash reconciliation, and verify the demonstrated quantity shortage.