Therefore, Mr. Zaruk agreed in his summaries (at paragraph 145( to recognize by way of estimate half of the sum to which she petitioned for a bonus, i.e., the sum of ILS 531, 378 instead of the sum of ILS 1, 062, 756. Since the bonus company in its main summaries did not address these evidentiary deficiencies at all, I determine that the investigative accountant who will be appointed must recognize only half of the amount, since the estimate presented was reasonable in the circumstances of the case.
Reduction of rent expenses, municipal taxes, management fees, cleaning and electricity
- According to paragraphs 2(c( and 2(f( and 2(k( of the agreement, Mr. Zaruk's share of the profit, in respect of participation in the firm's expenses (rent, office depot, cleaning, office insurance, etc.), will be deducted in the sum of 1.5% of the revenues that a bonus company will receive from the authorities. Paragraph 2(16( of the agreement further stipulated that when a bonus company moves to the new offices, an account will be made for the increase in the cost of the new office expenses (maintenance, rent and municipal taxes). From a factual point of view, Mr. Goldian admitted in his first affidavit (at paragraph 33( that the agreement dated September 15, 2009 with Mr. Zaruk was signed after the bonus company had already moved to the new firm.
The Bonus Company petitioned, in the framework of the last accounting sheet of CPA Schlefer (P/4), to reduce Mr. Zaruk's profits, due to the increase in the expenses of the new firm, a total of ILS 3, 217, 539 (a combination of five sums), for the years 2014-2019.
However, here it must be taken into account that the new firm is owned by a bonus company, as admitted by Mr. Goldian in his testimony (p. 426, Q. 22-17). Mr. Goldian also admitted that no notional lease agreement was drawn up between the Bonus Company and itself (ibid., para. 28 onwards). His testimony also indicates that the office is located on the entire floor of an office building, half of which is leased to third parties (p. 426, S. 25-28; 427, s. 25-16).