From the calculations made by CPA Schlper, it appears that in the years 2010-2011 the rent increased, from $700 per month in the old offices to ILS 30 or ILS 750 per month in the new offices, and CPA Schlefer charged Mr. Zaruk to participate in 40% of the difference of the increase in rent (P/4; see also at p. 394, Q. 12 onwards). However, the bonus company did not attach any evidence regarding the scope of the rental expenses in the report, such as a financial statement or a report to the tax authorities.
In these circumstances, Mr. Zaruk agreed to recognize the increase in the firm's expenses due to the move to the new offices, in the sum of ILS 417, 539 (paragraph 159 of Mr. Zaruk's summaries in the main claim). The bonus company did not address these points at all in its summaries, and the estimate that was proposed seemed appropriate. I therefore determine that the accountant who will be appointed must recognize only this amount in the framework of the accounting.
Double charges made in the last accounting sheet prepared by CPA Schleper
- According to Mr. Zaruk in his main summaries, regarding two components of expenses - "bookkeeping and auditing" in the sum of ILS 126, 930, and "honors and gifts" in the sum of ILS 48, 484 - they are not explicitly mentioned in the agreement, and in any event they are already included in the expenses that fall under the indirect expenses mechanism, according to the combination of clauses 2(f( and 2(k( of the agreement.
Therefore, he petitioned in his summaries (paragraph 189( that the court would determine that these two components of expenses should be ignored, or at most that it would determine that they were in any case included in the indirect expenses mechanism set out in the agreement.
I accept this argument. Paragraph 2(k( of the Agreement, which sets the total pricing of the indirect expenses to a total of 1.5% of the revenues that a bonus company will receive from the authorities, refers to paragraph 2(f( of the Agreement, which is also included in the total pricing of the 1.5% of the indirect expenses. Paragraph 2(f( of the agreement states as follows: "Some of the expenses according to the suppliers' invoice: office expenses, office depot, cleaning, office insurance." In light of this language, it can certainly be understood that the components of "bookkeeping and auditing" and "refreshments and gifts" are included in the term "office management" in this paragraph.