Also known as:accounts for · accounting for · accounted for · render an account · explain · justify
Written by attorneys · grounded in primary & secondary sources — see below
A showing or statement that explains or justifies an action, omission, or result. The explanation must address the specific conduct or discrepancy at issue.
Sources & Authorities· 36 primary sources
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Cases
Statutes
Federal Rules
Uniform Acts
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Restatements
How it applies
Common Examples
6
Witness Opportunity to Explain Statement
The government introduced a transcript of a prior interview in which the witness had denied any knowledge of the billing scheme. Before offering the transcript, counsel asked the witness on the stand why the earlier denial differed from her current testimony. The witness explained that she had been afraid of losing her job at the time. Because the witness received that opportunity to account for the inconsistency, the court permitted the government to introduce the transcript as extrinsic evidence.
Lawyer Deposit for Bank Charges
Avalon Pharmaceuticals maintained a client trust account that incurred monthly service fees. The firm's bookkeeper deposited two hundred dollars of firm funds into the account. The deposit was made solely to account for the anticipated bank charges and did not exceed the amount necessary for that purpose.
Manifestation Creating Offer
Arcadia Retail sent a letter to Alpine Mining stating that it would purchase one thousand tons of ore at a fixed price if Alpine confirmed acceptance by the end of the month. The letter manifested willingness to enter a bargain and invited Alpine to conclude the deal by assent, thereby constituting an offer that Alpine could account for by timely confirmation.
Holdover Tenant Special Damages
After the lease expired, Andrew Avery remained in the commercial space for six weeks while searching for new premises. The landlord proved that the delay prevented an incoming tenant from taking possession on schedule and that Avery could have foreseen the resulting lost-rent damages. The landlord recovered those special damages because Avery failed to account for the foreseeable consequences of holding over.
Modification of Support Decree
Two years after the divorce decree, Alexandra Armstrong petitioned to reduce her maintenance obligation. She presented evidence that her former spouse had obtained full-time employment and that her own income had declined substantially. The court found the change in circumstances sufficient to account for modifying the support award prospectively.
Termination of Small Trust
The trust corpus had dwindled to thirty thousand dollars while annual trustee fees exceeded four thousand dollars. The trustee petitioned the court to terminate the trust. The court granted the petition after determining that the value of the trust property was insufficient to account for the ongoing cost of administration.
Common questions
Frequently Asked
6
When must a witness be given an opportunity to account for a prior inconsistent statement?+
Under Fed. R. Evid. 613(b), extrinsic evidence of the statement is inadmissible until the witness has had a chance to explain or deny it and the adverse party has had a chance to examine the witness about it, unless the court orders otherwise.
May a lawyer place personal funds in a client trust account?+
Model Rule 1.15(b) permits a lawyer to deposit the lawyer's own funds in a client trust account only for the sole purpose of paying bank service charges and only in the amount necessary for that purpose.
What constitutes an offer under the Restatement (Second) of Contracts?
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Section 24 defines an offer as the manifestation of willingness to enter into a bargain so made as to justify another person in understanding that assent to the bargain is invited and will conclude it.
What damages may a landlord recover from a holdover tenant?+
Under Restatement (Second) of Property: Landlord and Tenant § 14.6, the landlord may recover special damages caused by the holdover that the tenant could reasonably have foreseen and that the landlord could not reasonably have avoided, unless equitable considerations justify relief.
When may a court modify a maintenance award?+
Unif. Marriage & Divorce Act § 316(a) allows modification of maintenance or support only as to installments accruing after the motion and only upon a showing of changed circumstances so substantial and continuing as to make the original terms unconscionable.
When may a court terminate a trust for insufficient value?+
Unif. Tr. Code § 414(b) authorizes the court to modify or terminate a trust or remove the trustee if the value of the trust property is insufficient to justify the cost of administration.
the need for a rule which would allow a homeowner to have two grandchildren live with her if they are brothers, but not if they are cousins. Since this ordinance has not been shown to have…
pretrial production. IV. THE CLAIM OF PRIVILEGE Having determined the requirements of Rule 17(c) were satisfied, we turn to the President's claim that the subpoena should be quashed…
Criminal Law & ProcedureConstitutional protection of accused persons · Appeal and errorUBEFoundational