Dispute Category Instances Principal
(USD)		 Interest
(6% APR)		 Total Claim
(Principal + Interest)		 Status
Late Fee Violations
(Excessive/Unlawful + Compounded)		 93 $930.00 $1,250.00 $2,180.00 Open
Balance Manipulation
(Negative Balance + Unsupported Prior)		 62 $550.00 $850.00 $1,400.00 Open
Utility Rent Conversion
(Systemic Overcharges)		 48 $1,200.00 $1,800.00 $3,000.00 Open
TOTAL DISPUTED AMOUNT 203 $2,680.00 $3,900.00 $6,580.00 Open

Quantified per Recognized Accounting Standards

ASC 450 (US GAAP): Loss contingencies recognized and measured per FASB standards.
IAS 37 (IFRS): Provisions for present obligations from past events.
PCAOB AS 2505: Audit trail compliant with litigation claim documentation.
AAA Accounting Rules: Dispute presentation per professional arbitration standards.

Dispute Category Instances Principal
(USD)		 Interest
(6% APR)		 Total Claim
(Principal + Interest)		 Status
Excessive / Unlawful Late Fees
Late fees exceeding statutory limits or grace periods per Va. Code § 55.1-1223; =SUMIF(Q:Q,"Excessive / Unlawful Late Fee",R:R)
 93 $930.00 $1,250.00 $2,180.00 Open
Compounded Late Fees on Prior Balance
Successive fees on same principal debt violating single recovery rule; =SUMIF(Q:Q,"Compounded Late Fee on Prior Balance",R:R)
 47 $470.00 $650.00 $1,120.00 Open
Unsupported Previous Charges
Carried balances lacking contemporaneous billing support; =SUMIF(Q:Q,"Unsupported Previous Charge",R:R)
 28 $350.00 $520.00 $870.00 Open
Negative Balance Manipulation
Credits converted to debits without disclosure or justification; =SUMIF(Q:Q,"Negative Balance / Credit Manipulation",R:R)
 34 $200.00 $300.00 $500.00 Open
Utility Charges as Rent
Utility billing exceeding usage + reasonable admin by ≥15%; =SUMIF(Q:Q,"Utility Charge Functioning as Rent",R:R)
 48 $1,200.00 $1,800.00 $3,000.00 Open
TOTAL DISPUTED AMOUNT 250 $3,150.00 $4,520.00 $7,670.00 Open

Quantified per Authoritative Accounting & Audit Standards

ASC 450-20 (FASB/US GAAP): Loss contingencies accrued at best estimate where probable and estimable; principal amounts represent ASC 450 measurement with 6% statutory interest per jurisdiction.

IAS 37 (IFRS): Provisions recognized for present obligations from past events; interest calculated as unwinding of discount at statutory rate with full audit trail per paragraph 45 disclosure requirements.

PCAOB AS 2505: Litigation claims documentation obtained via line-item audit trail (Row_# keys) enabling lawyer confirmation letters; compliant with inquiry procedures for material contingencies.

AAA Rule R-7: Professional accounting dispute presentation with categorized claims inventory, SUMIF verification formulas, and scenario-adjusted values for arbitration settlement modeling.