| Case | Description | Gross Impact | Recoverable | Net Loss | |------|-------------|--------------|-------------|----------| | 1 | Orphaned callbacks | $1,800,000 (under) | $1,800,000 | $0* | | 2 | Duplicate invoices | $2,100,000 (over) | $0 (no cash loss) | $0 | | 3 | Unauthorized adjustments | $300,000 (leakage) | $150,000 | $150,000 | | | | $4,200,000 | $1,950,000 | $150,000 |

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