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Litigators think in terms of liability and damages and, ultimately, the collectability of judgments. Lawyers are trained to use discovery tools to “follow the money.” Pre-trial interrogatories, document requests, subpoenas, fact depositions and post-judgment discovery require us to assemble a detailed understanding of litigants’ finances and accounts and includes a review of personal and business transactions. The internet has indelibly changed the way we pay for goods and services and has created new currencies. Bank and credit card statements are an increasingly incomplete view of liquid assets and spending. With an expanded understanding of digital wallets and new currencies, litigators are equipped to follow the money into the next century.

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