Missing 2026 Invoice Numbers + Dates and Other Questions About Lively's Fee Submission
Question #1: Why do Michael Gottlieb's invoice numbers and invoice dates stop in 2026?
Exhibit B is divided into ~six separate billing lists—three for Willkie Farr & Gallagher and three for Manatt, Phelps & Phillips.
Every one of those lists includes a place for an Invoice Number and Invoice Date for each billing entry.
On all three of Willkie's lists, the Invoice Number and Invoice Date are filled in for the 2025 entries. Beginning with the 2026 entries, however, the Invoice Number and Invoice Date are suddenly missing on Willkie's first and third list. See photos. The second list stops in 2025 so there is no entries in 2026. (note they also have a second 3rd-expense list with a few 2026 entires, that is just confusing, but in general 2026 has missing invoice dates and numbers).
On Manatt's lists, there are no missing Invoice Numbers or Invoice Dates for any year.
There may be a simple explanation for this, but I'm curious why Michael Gottlieb's firm's billing lists no longer include invoice numbers or invoice dates beginning in 2026. I can't say I know but it looks like something changed in 2026 or they are rather behind in their invoicing.
Question #2: How do Manatt's billing lists correspond to the expert's categories?
Edit: I am deleting this one because i do think Manatt has three lists as well.
Question #3: Who categorized the billing and made the legal distinctions?
I also couldn't figure out who decided which fees were categorized as "Fees Related to Defense of Matter" and which were categorized as "Fees Related to Both Matters." (and what fees were categorized as just related to Lively and were excluded)
The methodology isn't clear. Did the expert review the billing and make those determinations herself? Or was she given "invoice spreadsheets" she mentioned that had already been categorized by someone else? Lawyers? Maybe I missed an explanation somewhere. Maybe it doesn't matter (if i was paying 8m, it would matter).
These are legal distinctions, not accounting questions, so I think it's fair to ask who made those categorization decisions and how they were made. Did lawyers make these and which ones?
If you're asking the court and the opposing party to rely on spreadsheets instead of invoices (which you can do it seems), those spreadsheets should stand on their own and clearly explain the fee request. I think they should at least track with the categories and be labeled so you can follow along a little better. I wonder if others who have not provided invoices to courts, have presented something with so many questions. Maybe you can get creative with how you present it. This I do not know, but I find the missing 2026 invoices # odd at least.