The logic behind this distinction is that the indirect expenses are supposed to be deducted from Mr. Zaruk's share of the profit, and this is not the case with regard to direct expenses (see the definitions of "direct" and "indirect" expenses as indicated in the accounting sheet of the bonus company, P/4).
I therefore accept Mr. Zaruk's arguments on the subject. These were not contradicted by a bonus company, andthey fit the contractual relationship between the parties.
- Now I will move on to examine the issue of the workers:
- Shimi Golan
In the last accounting sheet prepared by CPA Schlefer (P/4), he deducted the sum of ILS 300, 091 for Adv. Golan's salary. According to Adv. Golan's Form 106 that was attached to his affidavit, it appears that this is the full amount of his gross salary.
When CPA Schlefer was asked about this in his interrogation, why he attributed Adv. Golan's full salary to the purpose of reducing expenses, when it is clear that Adv. Golan was also working at the same time for other cases other than Mr. Zaruk's, he replied that the cost to a bonus company was at least 20% higher. In other words, according to him, Adv. Golan worked 80% of the time on Mr. Zaruk's cases. However, CPA Schleper did not know how to answer in his interrogation, from where he deduced the aforesaid fact.
Adv. Golan admitted in his interrogation that he did not document his activity in relation to Mr. Zaruk's files, but only in relation to the new cases, and that in order to know what percentage of the time he handled Mr. Zaruk's cases, the total number of hours he worked for the new cases must be subtracted from the total number of daily work hours he worked. However, no data was presented regarding the working hours in Mr. Zaruk's files. Adv. Golan claimed in his affidavit (at paragraph 26( that he did not record his working hours on Mr. Zaruk's files, and he attached to his affidavit (as Appendix 1( only the reports on the hours he worked on the new files. Adv. Golan also attached Form 106, which indicates his salary, whichalso does not indicate the scope of the individual work in a way that will assist in the calculation.