Forensic Accounting Expert’s Valuation Testimony Without Deductions Admitted
Posted on July 28, 2025 by Expert Witness Profiler
Platinum Services, Inc. filed a lawsuit against the United States, acting through the Department of Defense (DoD), alleging breach of contract. The dispute centered on the transportation of 45 shipments of household goods for military service members during the summers of 2016, 2017, and 2018.
Platinum claimed it had entered into an agreement with the government to provide both line-haul freight services (long-distance transport) and accessorial services (additional moving-related services beyond standard long-distance transportation). According to Platinum, the government had accepted the rates listed on its freight tenders, totaling $17,651,695 million, and despite completing the work, the company asserted it had not been paid.
The government, however, disputed this account. It acknowledged requesting long-distance shipping but denied ever ordering or authorizing any accessorial services. It also argued that it had never accepted Platinum’s tendered rates. Instead, the government maintained that Platinum was owed no more than $400,612, based on the reasonable value of the services actually provided—a legal theory known as quantum meruit.
The government’s expert witness on damages, Mr. A. Mark Gmyr, prepared a report purporting to calculate the value of accessorial services rendered to the government. Plaintiff has filed a motion in limine to exclude Gmyr’s testimony from evidence.
Forensic Accounting Expert Witness
Andrew Mark Gmyr specializes in forensic accounting and assessing contract-based damages claims, including under quantum meruit. Gmyr holds a Bachelor of Science in finance from Virginia Polytechnic and State University (Virginia Tech), he is a Certified Fraud Examiner (CFE), and is a Certified Construction Auditor (CCA).
Gmyr also has 25 years of experience consulting on dozens of construction and Government contracts matters, analyzing Government contracts, preparing contract claims, crafting expert reports, and presenting his analyses through testimony or during mediation and settlement proceedings.
Discussion by the Court
Gmyr’s Expert Report and Plaintiff’s Motion in Limine
Gmyr’s report relied on the “stepped approach” to calculate Platinum’s quantum meruit damages, which is a recommended approach in the litigation cost-accounting industry. That approach (1) determines the type of claim at issue; (2) determines potential financial impacts; (3) determines the approach to quantifying damages based on the facts at issue; (4) reviews, in detail, the relevant documentation; (5) quantifies the financial impacts based on the relevant documentation; and (6) quantifies damages and/or applies adjustments to damages.
Using the stepped approach, Gmyr ultimately concluded that Platinum’s quantum meruit damages amounted to $400,612, including $176,889 for line-haul for all 45 shipments, $3,990 for origin loading for only two shipments, and $219,733 for destination unloading for 43 shipments.
Plaintiff’s motion in limine argued that Gmyr is not qualified to calculate the value of Platinum’s accessorial services, because although Gmyr has experience in financial analysis and forensic accounting, he has no specialized experience in the transportation industry. However, the Court held that Gmyr is qualified to testify on the fair market value of accessorial services performed by Platinum.
Moreover, Gmyr’s report analyzed rate data from other Transportation Service Providers registered in the relevant government system—GFM—during the relevant time periods—2016 through 2018—and for the relevant accessorial services at issue—expedited service, loading and unloading, and handling non-adjacent freight.
The stepped approach is simply a commonsense approach to a mathematical inquiry frequently used in the damages accounting industry. In other words, the Court concluded that Gmyr’s methodology is not unreliable simply because it is straightforward.
However, Gmyr’s damages deductions based on his application of the government’s contract formation and performance arguments was not admitted because he is in no position to instruct the Court on issues of law.
Held
The Court granted in part and denied in part the Plaintiff’s motion in limine to exclude A. Mark Gmyr’s testimony from evidence
Key Takeaway:
An expert’s assessment of damages is not any less relevant or reliable just because it involves simple mathematical calculations. Gmyr’s valuation methodology is reliable as Gmyr based his calculations on the “stepped approach,” which is commonly used in the litigation cost-accounting industry.
Case Details:
| Case Caption: | Platinum Services, Inc. V. USA |
| Docket Number: | 1:20cv456 |
| Court Name: | United States Court of Federal Claims |
| Order Date: | July 25, 2025 |
