About the Authors
Mark G. Filler, CPA/ABV, CBA, AM, CVA, and James A. DiGabriele, PhD/DPS, CPA/ABV/CFF, CFE, CFSA, FACEI, CrFA, CVA, have spent the last 20 years of their respective practices concentrated in the areas of business valuation, commercial damages, personal injury, and, for DiGabriele, forensic accounting. They have participated in adjusting hundreds of business interruption claims apiece, and each has testified at deposition or trial over a hundred times. Both are founders and name partners of their respective CPA firms, Filler & Associates in Portland, Maine, and DiGabriele, McNulty, Campanella & Co. in Fairfield, New Jersey. Dr. DiGabriele is also an Associate Accounting Professor at Montclair State University in the Department of Accounting, Law, and Taxation at the School of Business Administration.