Data, case documentation and guides

Parties, timeline, documents and what has and has not been decided.

Procedural history, updated as entries are confirmed.

The defendant entities and what the company does.

ATS lists, size mix and the 45 day clause, explained.

A newspaper story, a contract amendment, an earnings call and a securities filing, all in eight days.

What testimony recorded by the court says was inside boxes marked regular.

Gap's own negotiator testified to the limit. SVES says more than nine million arrived.

A judge wrote that the record does not explain how Gap reached its figure.

SVES alleges Gap went directly to TJ Maxx, Burlington and Ross while SVES was struggling.

Gap demanded full payment four months after its own people inspected the goods.

How the relationship began, and how it ended up in court.

SVES lost the first phase of trial. The ruling is narrower than the result suggests.

Twenty quarters of reported merchandise inventory, charted.

Five retailers, measured against their own seasonal norms.

What Gap told investors about 2022, in its own filings.

Gross and operating margin through the glut year, from annual reports.

The industry-wide sequence, event by event, with sources.

TJX, Ross and Burlington by revenue and margin, with the comparability caveat.

Old Navy is 56 percent of the company. Sales and comps by banner.

Gross margin by quarter, and the seasonal shape behind it.

Eight retailers indexed to April 2022. Conventional down, off-price up.

Twenty quarters of Target inventory, charted.

Twenty quarters, and the steepest seasonal cycle in the set.

The other retailer that cleared at 1.7x its own norm.

The one series that is higher now than at the 2022 peak.

Discrepancy, defect and claim windows, and what makes one workable.

When the clause is ordinary and when it removes every remedy.

What a general release gives up, and why acknowledgments matter.

Confidentiality, discovery and appeal rights compared.

Why hard bargaining is not duress, and what must be shown.

Pleadings, exhibits, protective orders and sealing.

Territory, channel and de-branding terms, and what they cost.

Why commercial hardship rarely qualifies.

Caps, consequential loss exclusions and carve-outs.

What an indemnity promises that a damages claim does not.

Two separate decisions that shape any dispute.

What the window does, five terms to negotiate, sample clause.

Why unit count is the least useful number in a closeout deal.

A seven step protocol for beating the notice deadline.

The five stages of the surplus chain and who buys at each one.

The five categories, why disputes are lost on timing, and a working process.

What an ATS file is, what it does not promise, and what to insist on.

How size distributions are planned and why they decide value.

Why packing format decides whether a shipment can be verified.

Open-to-buy, assortment over price, and why they say no.

Buying now to sell a year later, and what it costs to carry.

Which incoterm moves what, and why the transfer point matters.

When the clause is ordinary and when it removes every remedy.

Lower of cost or net realizable value, and why the balance sheet hides the cost.

Who owns the goods, and why that decides the price.

What happens to a returned garment and what each step costs.

OTIF, SQEP and Perfect Order, and how a score becomes a deduction.

Manifested vs unmanifested lots and how bidders price risk.

Overplanned, sell-through, weeks of supply and comps, translated.

Why inventory loss is a residual that absorbs every other error.

Donation, recycling, downcycling and landfill at the end of the chain.

Declining prices by day, and what they reveal about surplus value.

How surplus crosses borders and what restricts it.

How authorized goods reach unauthorized channels.

Deposits, letters of credit, and who is exposed when goods are wrong.

Why classification is where the money moves.

Reclamation, preference and the first week after a retail bankruptcy.

Planned discount schedules, and why timing beats depth.

The uncommitted budget, and why protecting it is the whole model.

Where size problems first become visible.

Why every inventory figure reflects decisions from another year.

What makes up a lead time and where it can actually be compressed.

How MOQs create surplus at the moment of ordering.

What sampling proves, and what it never checks.

Why cutting the worst sellers is usually the wrong cut.

Why forecasting new items is a different problem.

Why the cost of availability in apparel is markdown, not carrying cost.

The document that causes most deductions, and how to get it right.

Why intake speed is a contractual issue, not just an operational one.

Grading, salvage rates and the break-even share.

Fifteen questions to answer before committing to a bulk lot.

What belongs in a bulk order, and the three terms usually left out.

Concentration, switching cost, information and timing.

The four disclosures that carry the story, and the traps.

Why off-price runs a structurally heavier cycle.

The measure that moves before margin does.

When the supplier owns replenishment, and who carries the risk.

Who ends up holding the unsold stock.

Critical, major and minor, and what each means for resale.

Agency vs guarantee, and why discounts start shallow.

What it pays for, and the exclusion that catches seasonal goods.

Two charges, one clock, and why bulk importers pay most.

Thirty terms from closeout contracts and earnings calls, defined.