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Most attorneys prefer to receive and process information visually. Creating a chart analyzing the transfers
at issue and organizes the information and provides ready assistance in resolving the case. Even if the case
is not settled, the charts are useful at trial as an effective way to present evidence to the court. This
approach is especially helpful in proving subjective ordinariness under § 547(c)(2)(B) by comparing
transfers in the preference period with the pre-preference period. A sample ordinary course of business
chart is set forth below.
An analysis of these charts display that with one exception (92 days), all transfers in the preference period fall within the pre-preference period range. Although the average number of days shifts later in the preference period, most transfers fall within the amount and timing of the pre-preference period. This analysis provides evidence of subjective ordinances to assist resolution of the case.
Charting the subsequent new value defense is fairly straight forward. There is no netting of the transfers
and the new value, but rather the information is charted chronologically. A sample subsequent new value chart is set forth below.
