The finding is the opening offer, not the bill.

By the time IBM presents a settlement number, the framing favors the vendor. The finding rests on full-capacity assumptions, the clock pressures you toward a fast close, and quarter-end targets push for a signature before you have tested the math. Without independent counsel at the table, the opening number tends to become the final number.

• Establish the floor. We reconcile your true position first, so the conversation starts from evidence rather than the auditor's number.
• Separate fact from claim. We isolate the genuinely owed from the inflated and price each disputed line against the contract.
• Control the timing. We use the calendar rather than letting it use you, including how IBM quarter-end shapes the incentives across the table.
• Lock protective terms. We settle on a defensible number and secure terms that limit your exposure in the next cycle.

• An independent reconciled position you can put in front of IBM
• A negotiation strategy that names which findings to challenge, concede, or trade
• A final settlement with terms designed to keep you off the audit radar
• A clear record of how the number was built, line by line