For businesses with an operating history, we examine underlying accounting records to provide a basis for projecting an expected business volume and profitability, had the loss event not occurred. Then we compare the projection to the actual business operating results during the disruption period. The difference, generally, is the measure of the Business Income Loss.

Measuring lost sales or revenue for an established and stable business can be relatively easy. However, many of the files we have been engaged on present more complicated projection challenges when businesses are new or expanding into new markets.

Frequently, the quality and reliability of the accounting records being presented by an Insured or by a claimant can be an issue in the claims review. Records submitted may range from reasonably based and supportable amounts to grossly exaggerated and fabricated pre-loss operating results, painting a picture of a situation that never existed.

Our experience in investigative accounting gives us the expertise to quickly identify claim issues, exaggerations and improbable effects of a loss on a business operation.

The coverage forms in use today may specify the Business Income Loss measurement by the "top-down method" (lost sales/revenue less the saved or discontinued expenses), or the now-common "bottom-up method" (lost net income plus continuing normal operating expenses).

We are experienced in application of coverage provisions commonly in force, including: