Skip to content

Blue Tab 101.2 — IKEA Receipts (Red) — G21 Personal Property (Receipt‑Documented Furniture)

GUARDRAIL: BLUE — G21 BASE DAMAGES

G21 flood-related base damages only. No enterprise multipliers, no Freeman Street.

Navigation: ← Return to Tab 101 (Property Damage Overview)

0) Purpose & Scope (Blue discipline)

This nested page documents receipt‑based furniture and household items purchased from IKEA (2009–2019) that were destroyed by the G21 flood. It provides:

  • Year‑by‑year original totals from 17 physical receipts (with scanned copies).
  • Present‑day replacement totals (SKU‑to‑SKU, or like‑for‑like when discontinued).
  • Assembly services methodology and present‑day labor allowance.

Evidence‑only. No local calculations or interest are performed on this page.

All computation and interest (9% simple, CPLR 5001–5004) are applied once in Blue Tab 002.

1) Evidence Base (Receipts & Documentation)

  • 17 original IKEA receipts (2009–2019), docketed by date ▸ amount ▸ store ▸ key items.
  • SKU cross‑walk to present‑day equivalents where items discontinued.
  • Screenshots/printouts of current product pages/prices for each SKU/equivalent.
  • Photographic tie‑backs (where available) corresponding to inventory items.
  • Assembly services: contemporaneous notes + present‑day labor allowance framework.

Chain of custody: Native scans retained; filenames include YYYY‑MM‑DD_Amount_Vendor_Item; SHA‑256 on request.

2) Category Boundaries & De‑Duplication

Included (this page):

  • IKEA‑origin items (furniture/household goods) with a receipt.
  • Present‑day SKU price or equivalent price where discontinued.
  • Assembly services (see §5) where assembly was previously performed or required today.

Excluded (routed elsewhere):

  • Non‑IKEA furniture/appliances → Blue Tab 101.3.
  • Recording/consumer electronics → Blue Tab 101.1.
  • General household non‑IKEA → Blue Tab 101.5.
  • Items recovered or still owned → not claimed here.

De‑duplication rule: Each item appears in exactly one personal‑property sub‑tab.

3) Summary Totals (no interest)

Original (receipts): $17,932.49

Present‑day replacement (SKU/equivalent + assembly allowance): $31,026.00

(All interest is computed in Blue Tab 002.)

4) Year‑By‑Year Roll‑Up (Corrected)

Note: Present‑day totals reflect current MSRP/SKU price (or conservative like‑for‑like) at the time of documentation. 2012 present‑day corrected to $11,137 to reconcile the column to $31,026.00.

Year Original (Receipts) Present‑Day Replacement
2009 $131.59 $289
2010 $2,733.41 $4,643
2012 $6,461.81 $11,137
2013 $5,824.39 $9,902
2014 $310.25 $499
2015 $127.45 $199
2019 $143.59 $199
Assembly $2,200.00 $4,158
TOTAL $17,932.49 $31,026.00

Assembly appears here for roll‑up clarity; details and methodology in §5.

5) Assembly Services (Methodology)

Why included: Many IKEA items require assembly to restore use/function; this is a reasonable and necessary restoration cost consistent with like‑kind replacement.

Original assembly (historic): $2,200.00 (aggregated).

Present‑day allowance: $4,158.00 (conservative market‑rate labor using standard hours per item class; documentation on file).

Evidence discipline:

  • Where IKEA official assembly rates exist, those rates govern; otherwise contractor quotes or industry labor/hour norms are applied.
  • No “premium/expedited” labor included; standard schedule assumed.

All interest on assembly amounts is calculated centrally in Tab 002 per the assembly date anchors (see §8).

6) Pricing Method (SKU ▸ Equivalent)

  1. Exact SKU found: Use current IKEA list price (screenshot in evidence).
  2. SKU discontinued: Identify successor SKU with closest functional equivalence (materials/dimensions/feature set).
  3. If no successor SKU:
    • Use nearest class‑equivalent item at same quality tier;
    • Or use third‑party equivalent if IKEA no longer carries the class (documented with screenshots).
  4. Always conservative: Choose the lesser of plausible equivalents when multiple candidates exist.

7) Cross‑Category Discipline

  • No electronics here (those sit in 101.1).
  • No non‑IKEA items (those sit in 101.3/101.5).
  • No double recovery between sub‑tabs—each item has a single canonical home based on provenance and receipt evidence.

8) Date Anchors (for Tab 002 interest only)

Dates below do not compute interest here; they instruct counsel how to populate Tab 002’s AS_OF_DATE model.

  • Primary anchor for original spend: Receipt date per line item.
  • Anchor for present‑day replacement:
    • If IKEA sells identical SKU today → today’s price date (evidence screenshot date).
    • If successor/equivalent used → documentation date of the equivalent price.
  • Assembly: Either original invoice date(s) or a single “present‑day labor” date (counsel selection) if using a consolidated allowance.

See Blue Tab 002 §3.2 for year/category interest anchors and §4 for the line‑item schema.

9) ROUTING: All Calculations in Tab 002

All math (including 9% simple interest per CPLR 5001–5004) is performed in:

Blue Tab 002 — G21 Base Damages — Mathematical Verification (REPL Appendix)

  • Enter this page’s present‑day total $31,026.00 as the base for IKEA receipts.
  • Use the date anchors in §8 to populate the line‑item schema (Tab 002 §4.4).
  • Rounding policy and QC steps are governed by Tab 002 §4.5/§6.
  • Parent (category): Blue Tab 101 — Property Damage & Restoration (Evidence‑Only)
  • Math & Interest: Blue Tab 002 — REPL Appendix
  • Adjacent sub‑tabs: 101.1 (Recording/CE) ▸ 101.2 (IKEA) ▸ 101.3 (Non‑IKEA/Appliances) ▸ 101.4 (Books) ▸ 101.5 (General) ▸ 101.6 (Clothes)

END — Blue Tab 101.2 — IKEA Receipts (Red) — G21 Personal Property (Receipt‑Documented Furniture) v2.3