ÿWPC• …# VUNa %¯ 0(µw@Ý4 1 @ 0JH 0T’ 0^æ 0hD 0r¬ 0| 0†š 0 1u° U,% 0dQ U,µ U>á B)DCH AM‹U*Ø  Bv~,vÓª D3} 0@° AOðÆ? 0D D/I Bx˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 (ÈhH  Z ‹6Times New Roman RegularX($¡¡ {D|U}D~DD€DD‚Ó€Žz!3|x2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô  ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Monaco< Œ 9p`(&Times New Roman% Line 7 d 7Border 1dd€-!Cþÿ << Gÿÿ< Œ 9p`(Arial Ý ƒ!ÝÑ  ÑÔ€ÔÔ€ÔÝ  ÝÔ€#ÔÔ€#ÔÓ  ÓÔ YYY ÔFILEDÔ€#XÔÌÌò òSeptember€9,€1996ÌÌCecil€Crowson,€Jr.ÌÔ€#ôÔAppellate€Court€Clerkó ó dPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'@Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑMonacoÑÑ ÑÒ  BA Op Monaco ÒÒ  BA Op Monaco Ò%%%%'ÿÿdxd("ÿÿ$££Ò  ÒÒ  Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€ÔÓ&€X„d&ÓÑ#€Xd#ÑÔ€ÔÝ  Ý›Ñ  ÑÑ\R AØ'\Ñò òÑ\R AØ'\ÑÑ7€U,XXdìdÈ7Ñœ›à@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEó óÌà@ àò òWESTERN€SECTION€AT€JACKSONÌà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€ÌÌóóÌÌHENRY€COUNTY€MEDICAL€CENTERà à)à àÌà àà àà àà àà àà à)à àÌà àó óPlaintiff/Appellant,ò òà àà àà à)à àó óHenry€Law€No.€9886Ìà àà àà àà àà àà àò ò)Ìvs.à àà àà àà àà àà à)à à€Ìà àà àà àà àà àà à)ÌHENRY€GRONSKI,€M.D.€€€€€€€€€€€€€€€€€à à)à àó óAppeal€No.€œ02A01„9412„CV„00279›Ìœò ò›à àà àà àà àà àà à)à àà àÌó óà àDefendant/Appellee.à àà àò òà à)à àÌòòœÙ€€ÙÙ€€Ùó óßL€"$!;+'h|V‘` Å `€€Lß›Ìò òóóÌ€€€ÌÌÌà@ àó óAPPEAL€FROM€THE€CIRCUIT€COURT€OF€HENRYÏCOUNTYÌà@ àAT€PARIS,€TENNESSEE€€ÌÌÌÌà@ àTHE€HONORABLE€C.€CREED€McGINLEY,€JUDGE€ÌòòÌÌÌFor€the€Plaintiff/Appellantóó:òòà àà àà àFor€the€Defendant/Appelleeóó:òòÌóóÌDavid€F.€Hessing€à àà àà àà àWilliam€R.€NeeseÌParis,€Tennessee€€à àà àà àà àDresden,€TennesseeÌ€€€€€€€€€€€€€€€€€€€ÌÌò òÌÌÌà@ à€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€AFFIRMED€AND€REMANDEDÌÌÌÌÌà àà àà àà àà àà àó óHOLLY€KIRBY€LILLARD,€J.ÌÌÌÌCONCUR:ÌÌòòÌóóW.€FRANK€CRAWFORD,€P.J.,€W.S.ÌÌÌHEWITT€P.€TOMLIN,€JR.,€SR.€J.ÇØØÙ  ÙÑ7€U,XXdìXXdì7ÑÑ  Ñà@ àò òOPINIONó óÌÌÓÓà àThis€is€a€breach€of€contract€action€brought€by€Henry€County€Medical€Center€(HCMC)Ïagainst€Henry€Gronski,€M.D.€(Gronski).€€In€response,€Gronski€admitted€the€amounts€owed€toÏHCMC€under€the€contract€but€claimed€that€he€was€owed€a€larger€amount€as€set„off.€€The€trial€courtÏawarded€HCMC€a€judgment€of€$44,900.40€on€the€contract€and€awarded€Gronski€$56,204€as€set„off.€€The€court€also€ordered€HCMC€to€pay€Gronski's€attorney's€fees€and€accountant€fees.€€HCMCÏappeals€the€courtððs€award€of€set„off€to€Gronski€as€well€as€the€award€of€attorneyððs€and€accountantÏfees.€€We€affirm€the€trial€court€on€all€issues.Ìà àOn€July€19,€1991,€HCMC€and€Gronski€entered€into€a€Net€Income€Guarantee€Agreement.€ÏThe€gist€of€the€contract€was€that€HCMC€guaranteed€Gronski€a€net€income€of€$400,000€in€his€firstÏtwo€years€of€practice.€€In€addition,€HCMC€would€provide€an€allowance€of€$200,000€to€coverÏoperating€expenses.€€Thus,€the€subsidy€totaled€$600,0000.€€HCMC€was€to€subtract€Gronski'sÏpractice€expenses€from€his€gross€cash€collection€each€month€and€compare€that€to€the€net€monthlyÏincome€guarantee€of€$16,667.€€Any€shortfall€would€be€paid€by€HCMC€to€Gronski;€any€excessÏwould€be€paid€by€Gronski€to€HCMC,€up€to€the€amount€of€advance€monies€paid€by€HCMC€toÏGronski.€€After€two€years,€Gronski€would€repay€any€subsidy€monies€exceeding€the€$600,000Ïsubsidy€cap.Ìà àThe€contract€also€provided€that€HCMC€would€purchase€medical€equipment€and€officeÏfurniture€for€Gronskiððs€practice.€€At€the€end€of€two€years,€Gronski€would€pay€HCMC€three„fifthsÏof€the€cost€of€this€equipment.€€Pursuant€to€this€provision,€HCMC€purchased€office€furniture€andÏequipment€for€Gronski€totaling€$79,059.50.Ìà àFinally,€the€contract€included€a€clause€requiring€arbitration€of€disputes€regarding€theÏreasonableness€of€claimed€professional€expenses.€€In€the€event€of€litigation,€the€contract€requiredÏthe€payment€of€€costs€and€reasonable€attorney's€fees€to€the€prevailing€party.€€Ìà àOver€the€course€of€the€contract€period,€several€disagreements€arose€between€the€parties,€oneÏbeing€whether€Gronski€could€claim€the€depreciation€of€the€office€equipment€supplied€by€HCMC€asÏa€professional€expense€under€the€terms€of€the€agreement.€€Gronski€requested€arbitration,€butÍHCMC€refused,€claiming€that€the€clause€only€applied€to€disagreements€regarding€theÏreasonableness€of€office€expenses.€€HCMC€argued€that€the€question€regarding€the€depreciation€ofÏthe€office€equipment€was€not€whether€it€was€a€òòò òreasonableó óóó€expense€but€was,€instead,€whether€itÏwas€a€deductible€expense€œunder›€the€contract€œsince›€HCMC€œclaimed€it€owned›€the€equipment€until€theÏend€of€the€contract€term,€when€Gronski€would€begin€his€installment€payments.€€At€the€end€of€theÏtwo„year€period,€Gronski€began€his€monthly€payments€for€the€equipment€but€stopped€these€after€heÏmoved€out€of€the€state.€€HCMC€sued€for€the€remainder€due€on€the€equipment;€Gronski€admittedÏthis€debt€but€counterclaimed€for€set„off€œfor›€the€depreciation€value€of€the€equipment€plus€some€otherÏsmaller€œexpenses.›€€The€trial€court€found€for€HCMC€on€its€suit,€awarded€set„off€to€Gronski,€andÏordered€HCMC€to€pay€costs€and€attorneyððs€fees.Ìà àHCMC€appeals€the€decision€of€the€trial€court,€and€the€parties€raise€the€following€issues:ÌÓÓà8 à1.€€Was€Gronski€entitled€under€the€terms€of€the€contract€to€set„off€for€theÏdepreciation€value€of€the€office€furniture€and€equipment?ÌÌà8 à2.€€Under€the€contract€terms,€did€Gronski€prevail€on€the€suit,€entitling€him€to€anÏaward€of€costs€and€attorney's€fees?ÌÌà8 à3.€€Under€the€contract€terms,€if€Gronski€prevails€on€appeal,€is€he€entitled€to€anÏaward€of€costs€and€attorney's€fees?ÌÌÓÓà àThe€standard€of€review€in€this€case€is€set€forth€in€òòò òPark€Place€Center€Enterprises€v.€ParkÏPlace€Mall€Associatesó óóó,€836€S.W.2d€113€(Tenn.€App.€1992).€€"The€interpretation€of€a€writtenÏagreement€is€a€matter€of€law€and€not€of€fact.€€Therefore,€our€scope€of€review€is€ò òòòde€novoóóó ó€on€theÏrecord€with€no€presumption€of€correctness€of€the€trial€court's€conclusions€of€law."€€ò òòòId.óóó ó€at€116Ï(citations€omitted).€€ò òòòPark€Placeóóó ó€also€described€the€general€principles€of€contract€interpretation:ÌÓÓà8 àà àThe€cardinal€rule€for€interpretation€of€contracts€is€to€ascertain€the€intention€ofÏthe€parties€and€to€give€effect€to€that€intention€consistent€with€legal€principles.€€InÏconstruing€contracts,€the€words€expressing€the€parties'€intentions€should€be€givenÏtheir€usual,€natural€and€ordinary€meaning.€€All€provisions€of€a€contract€should€beÏconstrued€as€in€harmony€with€each€other,€if€such€construction€can€be€reasonablyÏmade,€so€as€to€avoid€repugnancy€between€the€several€provisions€of€a€singleÏcontract.€€If€the€provisions€are€repugnant€and€cannot€be€reconciled,€the€first€andÏprinciple€clause€is€controlling€and€the€subsequent€provisions€repugnant€thereto€areÏvoid€and€unenforceable.ÌÌò òòòÓÓId.€óóó ó(citations€omitted).€€Finally,€"doubtful€language€in€a€contract€should€be€interpreted€mostÏstrongly€against€the€party€who€drew€or€prepared€it.€€This€last€rule€is€to€be€applied,€however,€onlyÏwhere€other€rules€of€construction€fail€to€give€certainty€to€the€written€expression."€€ò òòòCoble€Sys.,€Inc.Ïv.€Gifford€Co.óóó ó,€627€S.W.2d€359,€363€(Tenn.€App.€1981)€(citations€omitted).Ìœ›à àHCMC€first€contends€that€the€contract€did€not€entitle€Gronski€to€count€as€an€expense€theÏdepreciation€of€the€equipment€and€furniture€supplied€to€him€by€HCMC.€€The€applicable€clauses€ofÏthe€contract€state:Ìà8 àARTICLE€II.ÌÓ  Ó*€€€€€à à*à à€€€€€*ÌÓÓÓ  Óà8 àNet€practice€income€is€defined€as€gross€collections€.€.€.€minus€reasonableÏprofessional€expenses€(any€expense€the€Internal€Revenue€Service€(I.R.S.)Ïconsiders€as€allowable€operating€expenses€for€Federal€Income€Tax€purposes.€€ItÏdoes€not€include€personal€income€taxes€and€deferred€compensation€œplans.).Ì›Ìà@ à*€€€€€*€€€€€*̛̜à8 àœ(i)›à àThe€Physician€agrees€to€pay€for€three„fifths€(3/5)€of€the€cost€of€capitalizedÏequipment€and€furniture€purchased€by€the€Hospital€located€at€the€Physicianððs€officeÏafter€the€initial€twenty„four€(24)€month€period.€€This€obligation€will€be€repaid€by€theÏPhysician€in€equal€installments€over€three€(3)€years€at€no€interest.€€Equipment€andÏfurniture€may€be€purchased€by€the€Physician€during€the€twenty„four€(24)€monthÏperiod.€€In€the€event€all€subsidies€are€not€repaid€at€the€end€of€said€24€month€period,Ïthe€above€stated€repayment€formula€shall€apply€to€the€equipment€and€furnitureÏpurchased€by€the€Physician.ÌÌÓÓThe€appendix€to€the€contract€includes€the€following€example€of€how€the€Net€Income€GuaranteeÏAgreement€was€to€be€applied:ÌÓÓà8 à2.à àPractice€expense€.€.€.€includes€any€expenses€the€IRS€considers€allowable€forÏfederal€income€tax€purposes.€€Examples€œare:€›€rent,€utilities,€maintenance,€employeeÏsalaries,€office€supplies,€malpractice,€insurance,€phones,€accounting,€etc.€.€.€.€ItÏdoes€not€include€personal€income,€personal€income€taxes€or€deferred€compensationÏplans.ÌÌÓÓà àThe€trial€court€found€that,€upon€signing€the€contract,€Gronski€became€legally€obligated€toÏmake€payments€for€three„fifths€the€cost€of€the€office€equipment,€these€payments€being€deferredÏuntil€the€end€of€the€contract€term.€€This€legal€obligation€made€Gronski€the€owner€of€the€equipment.€ÍAs€such,€he€was€entitled€to€depreciate€the€equipment€under€ðð€179€of€the€Internal€Revenue€Code.€Ï26€U.S.C.S.€ðð€179€(1995).€€Both€the€contract€and€the€appendix€define€a€practice€expense€as€anyÏexpense€allowed€by€the€I.R.S.€for€tax€purposes.€€The€contract€and€appendix€both€specificallyÏexcept€personal€income€taxes€and€deferred€compensation€plans€from€this€definition€but€do€notÏdisallow€depreciation€of€office€furniture€and€equipment.€€Thus,€the€contract€expressly€provides€thatÏGronski€was€entitled€to€claim€the€depreciation€value€of€the€office€furniture€and€equipmentÏpurchased€for€him€by€HCMC.Ìà àHCMC€argues€that€it€purchased€the€equipment€and€remained€the€owner€until€the€end€of€theÏcontract€term,€when€Gronskiððs€duty€to€make€payments€began.€€HCMC€notes€the€followingÏlanguage€in€the€œcontract:€›€ð ðEquipment€and€furniture€may€be€purchased€by€the€Physician€during€theÏtwenty„four€(24)€month€period.€€In€the€event€all€subsidies€are€not€repaid€at€the€end€of€said€24Ïmonth€period,€the€above€stated€repayment€formula€shall€apply€to€the€equipment€and€furnitureÏpurchased€by€the€Physician.ðð€€HCMC€contends€that€this€language€refers€to€the€equipment€boughtÏfor€Gronski€by€HCMC€and€that€it€gave€Gronski€the€right€to€purchase€that€equipment€before€the€endÏof€the€contract€term.€€HCMC€maintains€that,€unless€œGronski€exercised€this›€œoption,›€no€legalÏpurchase€would€be€made€until€Gronskiððs€monthly€payments€became€due.€€Gronski€argued,€and€theÏtrial€court€found,€that€this€contract€clause€gave€Gronski€the€right€to€purchase€office€equipment€onÏhis€own,€apply€the€purchase€cost€to€the€net€income€guarantee€as€a€practice€expense,€and€then€repayÏthe€purchase€cost€to€HCMC€if,€at€the€end€of€the€contract€term,€all€subsidies€had€not€been€repaid.€ÏThe€€interpretation€of€the€clause€at€issue€adopted€by€the€trial€court€gives€ordinary€meaning€to€theÏcontract€language€and€is€consistent€with€the€rest€of€the€contract.€Ìà àHCMC€also€contends€that€Gronski€could€not€claim€depreciation€of€the€equipment€under€theÏInternal€Revenue€Code.€€In€support€of€this€position,€HCMC€cites€òòò òMiller€v.€Commissioneró óóó,€68ÏT.C.€767€(U.S.€Tax€Ct.€1977).€€While€ò òòòMilleróóó ó€is€not€precisely€on€point,€it€does€involve€a€partyÏtrying€to€claim€depreciation€on€property€for€tax€purposes€where€the€party€holds€"only€the€barest€ofÍlegal€titles."€€ò òòòId.óóó ó€at€778.€€The€tax€court€stated€that€"[t]he€critical€question€therefore€is€whether€theÏtaxpayer€made€a€capital€investment€in€property.€€If€a€taxpayer€has€no€capital€investment€in€property,Ïhe€has€no€right€to€depreciation€or€amortization€deductions€with€respect€to€the€capital€asset."€€ò òòòId.óóó ó€atÏ775.€€HCMC€relies€on€this€case€because,€while€Gronski€was€legally€obligated€to€purchase€theÏfurniture€in€two€years,€he€had€no€actual€capital€invested€in€it€at€the€time€he€claimed€depreciationÏvalue.Ìà àYet€there€are€several€distinguishing€factors€between€òòò òMilleró óóó€and€the€instant€case.€€In€òòò òMilleró óóó,Ïthe€taxpayer€had€purchased€only€the€rights€of€payment€in€an€existing€leaseback€arrangement€set€upÏto€finance€a€construction€project€for€the€benefit€of€a€New€York€college.€€òòò òId.ó óóó€at€774„75.€€He€had€notÏtaken€over€any€of€the€obligations€associated€with€the€property,€the€college€enjoyed€the€use€of€theÏproperty€during€the€leaseback€term,€and€at€the€end€of€the€leaseback€term,€the€college,€if€not€inÏdefault,€would€become€the€owner€of€the€property.€€òòò òId.ó óóó€at€777„78.€€In€contrast,€Gronski€accepted€aÏlegal€obligation€to€pay€three„fifths€the€cost€of€the€equipment€in€a€deferred€payment€plan,€used€theÏequipment€himself,€and€would€be€the€undisputed€property€owner€after€all€payments€were€made.€Ïòòò òMilleró óóó€does€not€mandate€reversal€of€the€trial€courtððs€decision.Ìà àThe€contract€provides€that€practice€expenses€include€those€expenses€allowed€by€the€I.R.S.Ïfor€tax€purposes,€and€this€is€reiterated€in€the€appendix.€€At€trial,€Gronskiððs€expert€testified€thatÏdepreciation€of€the€equipment€would€be€allowed€by€the€I.R.S.€under€26€U.S.C.S.€ðð€179,€whichÏreads:€ð ðA€taxpayer€may€elect€to€treat€the€cost€of€any€section€179€property€as€an€expense€which€isÏnot€chargeable€to€capital€account.€€Any€cost€so€treated€shall€be€allowed€as€a€deduction€for€theÏtaxable€year€in€which€the€section€179€property€is€placed€in€service.ðð€€26€U.S.C.S.€ðð€179(a)€(1995).€ÏFor€depreciation€on€office€furniture€and€equipment€to€be€deductible,€the€property€must€be€ð ðacquiredÏby€purchase€for€use€in€the€active€conduct€of€in€[sic]€a€trade€or€business.ðð€€26€U.S.C.S.€ðð€œ179(d)(1)Ï(1995).›€€ð ðPurchaseðð€is€defined€in€the€Code€and€the€Regulations€as€ð ðany€acquisition€of€property.ðð€Ï26€U.S.C.S.€ðð€179(d)(2)€(1995);€26€C.F.R.€ðð€œ1.179„4(c)(1)(i)€(1996).›€€The€property€must€beÍplaced€in€service.€€26€U.S.C.S.€ðð€179(a)€(1995);€òòò òseeó óóó€òòò òCrawford€v.€Commissioneró óóó,€65€T.C.M.Ï(CCH)€2540,€œ2549›€(U.S.€Tax€Ct.€1993).€€ð ðThe€term€œòòplaced›€in€œserviceóó›€means€the€time€that€propertyÏis€first€placed€by€the€taxpayer€in€a€condition€or€state€of€readiness€and€availability€for€a€specificallyÏassigned€function,€whether€for€use€in€a€trade€or€business,€for€the€production€of€income,€in€a€tax„exempt€activity,€or€in€a€personal€activity.ðð€€œ26€C.F.R.›€œðð€1.179„4(e)›€œ(1996).›€€Gronski€satisfies€theÏcriteria€of€ðð€179.€€He€purchased€the€property€when€he€signed€the€contract€making€him€legally€liableÏto€pay€for€it,€he€acquired€it€for€his€medical€practice,€and€he€put€it€into€service€upon€acquisition.€€TheÏdepreciation€of€the€equipment€would€be€allowed€by€the€I.R.S.€for€tax€purposes,€and€the€contractÏexpressly€includes€such€allowable€expenses€in€the€definition€of€practice€expense.€€Moreover,ÏHCMC€carried€the€equipment€on€its€books€as€an€account€receivable€from€Gronski.€€HCMCÏexplained€that€this€was€the€only€way€HCMC,€as€a€nonprofit€hospital,€could€gain€any€tax€benefitsÏfrom€the€equipment€because€it€could€not€claim€the€depreciation.€€Regardless,€the€fact€that€HCMCÏcarried€the€equipment€as€an€account€receivable€on€its€books€indicates€that€Gronski€was€legallyÏobligated€to€pay€for€the€equipment€and€was,€for€both€tax€purposes€and€practice€expense€purposes,Ïthe€owner.€€Consequently,€we€affirm€the€decision€of€the€trial€court€on€this€issue.Ìà àThe€trial€court€found€that,€contrary€to€HCMCððs€contention,€HCMC€had€not€paid€Gronski€inÏexcess€of€its€$600,000€subsidy€cap.€€Our€review€of€the€record€does€not€indicate€that€the€evidence€atÏtrial€preponderates€against€the€trial€courtððs€œfinding.›œÌ›à àHCMC€also€appeals€the€trial€courtððs€award€of€attorneyððs€fees€to€Gronski,€pursuant€to€theÏterms€of€the€contract.€€The€contract€states:€ÌÓÓà8 àARTICLE€XII.ÌÌà8 àAttorneyððs€FeesÌÌà8 àIn€the€event€that€suit€is€brought€regarding€the€provisions€of€this€Agreement€or€theÏenforcement€thereof,€the€prevailing€party€shall€be€awarded€its€costs€of€suit€andÏreasonable€attorneyððs€fees€as€part€of€any€judgment€rendered€therein.ÌÌÓÓHCMC€argues€that€it€instituted€the€suit€and€is€a€prevailing€party€insofar€as€it€received€judgmentÏagainst€Gronski€for€the€debt€owed€on€the€equipment.€€It€acknowledges€that€Gronski€prevailed€onÍhis€countersuit.€€Consequently,€HCMC€contends€that€both€parties€prevailed€and€each€party€shouldÏbear€its€own€costs€and€attorneyððs€fees.€€Gronski€admitted€his€debt€in€his€answer€to€the€complaintÏand€argues€that€the€only€issue€at€trial€was€whether€he€was€due€a€set„off€against€HCMC.€€He€notesÏthat€he€prevailed€on€the€set„off€issue€and€was€awarded€more€money€than€was€HCMC.€€€Therefore,ÏGronski€maintains€that€he€is€the€prevailing€party€and€was€properly€awarded€costs€and€attorneyððsÏfees€under€the€contract.€€Ìà àBecause€there€was€no€genuine€issue€regarding€Gronskiððs€debt€to€HCMC€and€GronskiÏprevailed€on€his€counterclaim€against€HCMC€and€was€awarded€an€amount€which€exceeded€theÏamount€he€admittedly€owed€HCMC,€we€affirm€the€decision€of€the€trial€court€awarding€attorneyððsÏfees€and€costs€to€Gronski.Ìà àWe€also€find€that€Gronski€is€the€prevailing€party€on€appeal€and€award€him€costs€andÏreasonable€attorneyððs€fees€for€defending€the€appeal,€pursuant€to€the€terms€of€the€contract.€à àœÌà àThe›€judgment€of€the€trial€court€is€affirmed€on€all€issues.€€Costs€and€reasonable€attorneyððsÏfees€are€assessed€against€HCMC,€for€which€execution€may€issue€if€necessary.€€We€remand€theÏœcause›€to€the€trial€court€for€a€determination€of€the€amount€of€the€costs€and€attorneyððs€fees€on€œappeal.›Ìœ›ÓÓà àà àà àà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ìà àà àà àà àà àà àò òóóHOLLY€KIRBY€LILLARD,€J.ÌÌCONCUR:ÌÌœòò›€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€ÌóóW.€FRANK€CRAWFORD,€P.€J.,€W.S.Ìœ›Ìœòò›€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌHEWITT€P.€TOMLIN,€JR.,€SR.€J.ó ó