ÿWPC= ï†|1ÏÇ$^nãñÐØ/õÿ;dŠ"À’…»I°xÛ:^ ¤ >K¦~ÜþäœmXA³€êT¶äŽ\ÈOìÐõ ƒ:¯?¡Å· "Ìý – èL¢—…Ƥü V_@JKÑËß!Ðd?)ÙKœ³n&UFl¦-‘û¢ ˆÃ¯8ËP†R¶j>+nÕ—÷ÚÛ2…E ’–xžHµÄËBÀXa‘ï„®Ä`A5Çâ-÷§Î[0õs*uâà…‹Jf*âVóÉ©þ~EüîÓBÊÜŽlnjœˆ­ ‘‡UwƒÀúÈe·»˜*B‘p '¼öPK2“Þ® ŒÏ¡Ìú~F fsÇ1~¬‘Q¯ç.ý¯£’ÀÏ24.7N†â¸Ál+ᓘê…÷ÉF#.]ÌäÌZAèMÄû¦áõOº£›BsgÒ.Ü*9Jk­ñù g'º™†]fßÐò­ˆ\˜kQõ&©móædÛÞõØpDY…”}^6&ãy×»;úÝ“PÁtçÞ[ìk'hÝëaÏ52{×_|Ó¿¥‹?}Á tŠXÂs8>*m‘ñ YJM±r>.p,ç÷s ÷yß8;÷ó%÷Qš]ÁòH;ö„ó[Q‘=õ.,Îêb#Á\^  %) 0ˆ/ U'N· w 4 z Ò— i x mz ~‘ Æ ÆÕ Æ›Æa 0D'Nk^mËEÓ&ÕÕ?ûû":::\íllllÙYYYYYYYYYYYb222222222222222222222222222222222222 0ë:::: B%% 0¤B D3æ D- 0KFF AS‘Æä 0¤ª 0DN A«’˜HP LaserJet 4050 Series PCL 5eÈÈ,,,,ÈÈ0†¢)L »(`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regularö~ì(¤ ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt3|xÿU‹ÿÀÀÀ tÝ ƒR‰¹$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€X™X»»ÔÝ  ÝÔ_ÔÔ‡ôêýòXX™ÔThis€amount€is,€to€the€penny,€the€amount€that€Mr.€Scholz€sued€for€minus€the€value€of€his€vacation€pay.€€TheseÐ ° Ðdamages€were€clearly€calculable€to€a€specific€sum.Ô#†X™Xòôêý~#ÔLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó TÝ ƒR‰¹$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€X™X»»ÔÝ  ÝÔ_ÔÔ‡ôêýòXX™ÔThis€amount€included€twelve€months€of€salary€at€his€current€rate€of€compensation,€his€performance€bonus,€andÐ ° Ðpaid€vacation€time.Ô#†X™Xòôêý~#Ô  ѰÀÑѰ°Ñ 5Ý ƒR‰¹$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€X™X»»ÔÝ  ÝÔ_ÔÔ‡ôêýòXX™ÔWe€have€no€transcript€or€statement€of€the€evidence€in€this€case.€€The€appeal€is€here€on€the€technical€recordÐ ° Ðalone.€€While€ordinarily€we€do€not€consider€statements€of€fact€alleged€in€pleadings€as€the€facts€of€the€case,€òòseeóó€òòState€v.Ð tÄ ÐBennettóó,€798€S.W.2d€783,€789€(Tenn.€Crim.€App.€1990),€we€have€no€alternative€other€than€to€rely€on€the€allegations€inÐ 8ˆ ÐMr.€Ô_ÔScholzÔ_Ôððs€Ô_ÔcompaintÔ_Ô€that€are€admitted€in€Ô_ÔSDIÔ_Ôððs€answer€to€provide€the€factual€framework€for€this€appeal.Ô#†X™Xòôêý~#Ô Ñ ° ÑÑ ° Ñ Ý ƒR‰¹$ÝÓ  Óà  àòòÚ  Ú5Ú  ÚóóÔ€X™X»»ÔÝ  ÝÔ_ÔÔ‡ôêýòXX™ÔAct€of€April€24,€1979,€ch.€203€ðð€22,€1979€Tenn.€Pub.€Acts€349,€360.Ô#†X™Xòôêý~#Ô ãÝ ƒR‰¹$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€X™X»»ÔÝ  ÝÔ_ÔÔ€ôêýòXX™ÔòòE.g.óó,€Act€of€Feb.€20,€1836,€ch.€50,€1835„36€Tenn.€Pub.€Acts€157. ÏÝ ƒR‰¹$ÝÓ  Óà  àòòÚ  Ú6Ú  ÚóóÔ€X™X»»ÔÝ  ÝÔ_ÔÔ‡ôêýòXX™ÔIn€medieval€Latin,€the€noun€ð ðÔ_ÔinteresseÔ_Ôðð€came€to€mean€a€compensatory€payment€for€a€loss.€€òòóóW.€Lewis€Hyde,Ð ° ÐòòThe€Gift:€Imagination€and€the€Erotic€Life€of€Propertyóó€123€(1983).€This€meaning€was€taken€up€when€European€politicalÐ tÄ Ðphilosophers€began€talking€about€paying€the€owner€of€wealth€for€the€ð ðlossðð€when€the€owner€agreed€to€forego€otherÐ 8ˆ Ðopportunities€to€use€the€wealth€in€order€to€let€another€use€his€or€her€money.Ô#†X™Xòôêý~#Ô- ù-(|G2‰¹$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€K»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€X™X»»Ô d(|3‡s$££Ý ƒ£ª!ÝÑ€.ÑÑ8€K»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3‡s$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€K»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€K»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑÀ°ÑÔ€¼K»»»ÔÑ8€™XXdì»»d8ÑÑ  ÑÑ  ÑÑ€eƒÑÑ€dOÑà@ü ü ìàÔ‡îB„KÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÔ#†¼K»îîB„<#ԈР° Ðà@kk$ìàÔ‡îB„KÔAT€NASHVILLEÔ#†¼K»îîB„Ê#ԈРÖ& Ðà@ff!ìàApril€1998€SessionˆÐ üL ÐÔ‡X™X»¼KÔÌò òÔ#†¼K»XX™h#ÔÓ  ÓDAVID€A.€SCHOLZ€v.€S.B.€INTERNATIONAL,€INC.Ô‡X™X»¼KÔó óÐ úJ ÐÓ®ÓÌà@Ç Ç ìàò òAppeal€from€the€Chancery€Court€for€Davidson€CountyˆÐ ú J Ðà@Ø Ø ìàNo.€96„1785„III€€€€€€Ellen€Hobbs€Lyle,€ChancellorˆÐ æ 6 ÐÌÌà@ìì*ìàßA€V) °°` d€÷E<©` A߈Ð ªú  ÐÌà@Ç Ç ìàNo.€M1997„00215„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€Ô_ÔAugustÔ_Ô€31,€2000ˆÐ ¥õ  ÐÌßA€V) °°` dE<|` AßÐ }Í  Ðó óÌThis€appeal€arises€from€a€dispute€over€the€severance€benefits€in€an€employment€contract.€€FollowingÐ xÈ  Ðhis€termination,€a€corporate€officer€filed€suit€against€his€former€employer€in€the€Chancery€Court€forÐ d´ ÐDavidson€County€seeking€his€severance€benefits.€€The€employer€asserted€that€its€former€officer€wasÐ P  Ðnot€entitled€to€the€severance€benefits.€€Following€a€jury€trial,€the€trial€court€entered€a€judgmentÐ <Œ Ðawarding€the€officer€$111,623.33€but€denying€his€requests€for€prejudgment€interest€and€discretionaryÐ (x Ðcosts.€€On€this€appeal,€the€officer€asserts€that€the€trial€court€erred€by€failing€to€award€himÐ d Ðprejudgment€interest€and€discretionary€costs.€€We€agree€and,€therefore,€remand€the€case€for€furtherÐ P Ðproceedings.€€Ð ì< ÐÌò òÓ  ÓTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Vacated€in€PartÐ Ä ÐÓ¯ÓÓ  Óand€Remandedó óÐ ° ÐÓ5 ÓÌòòÔ#†¼K»àX™å#ÔÔ‡X™X.¼KÔWilliam€C.€Koch,€Jr.,€óóJ.,€delivered€the€opinion€of€the€court,€in€which€òòHenry€F.€Todd,€P.J.,€M.S.,óóÐ ˆØ Ðand€òòBen€H.€Cantrell,€J.óó,€joined.Ð tÄ ÐÌW.€Gary€Blackburn€and€William€J.€Shreffler,€Nashville,€Tennessee,€for€the€appellant,€David€A.Ð L œ ÐScholz.Ð 8!ˆ  ÐÌClark€H.€Tidwell€and€Jordan€S.€Keller,€Nashville,€Tennessee,€for€the€appellee,€S.B.€International,€Inc.Ð #`" ÐÌà@66'ìàò òOPINIONó óÔ#†¼K»XX™œ #ÔÔ‡X™X»¼KԈРè$8 $ ÐÌÔ#†¼K»XX™Ä #ÔÔ€X™X»¼KÔà  àDavid€A.€Scholz€became€S.€B.€International,€Inc.ððs€(ð ðSBIðð)€vice€president€and€chief€financialÐ À&"& Ðofficer€on€January€1,€1996.׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€€His€three„year€employment€contract€contained€a€severance€provisionÐ ¬'ü"' Ðentitling€him€to€continuation€of€his€salary€for€twelve€months€and€an€amount€equal€to€his€averageÐ ˜(è#( Ðperformance€bonus€if€the€company€fired€him€during€the€term€of€the€contract.€€The€contact€alsoÐ „)Ô$)ýŽ ÐÑdOÑâ âѰÀÑѰ°Ñâ âÑ  Ñprovided€that€Mr.€Scholz€would€not€be€entitled€to€these€severance€benefits€if€SBI€terminated€him€forÐ ° Ðcause.Ð œì ÐÌà  àMr.€Scholzððs€tenure€at€SBI€turned€out€to€be€brief.€€The€company€fired€him€on€May€19,€1996,Ð tÄ Ðand€informed€him€that€it€did€not€intend€to€pay€him€the€severance€benefits€contained€in€hisÐ `° Ðemployment€contract.€€On€June€12,1996,€Mr.€Scholz€filed€suit€in€the€Chancery€Court€for€DavidsonÐ L œ ÐCounty,€alleging€that€SBI€did€not€have€cause€to€fire€him€and€seeking€payment€of€$115,523.33€inÐ 8 ˆ Ðseverance€benefits׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€and€prejudgment€interest.€€SBI€denied€the€allegations€in€the€complaint€andÐ $ t Ðasserted€the€affirmative€defense€of€novation.€€In€May€1997,€a€jury€found€that€the€parties€had€notÐ  ` Ðentered€into€a€new€employment€agreement€and€that€Mr.€Scholz€had€not€voluntarily€quit€his€job.€€InÐ ü L  Ðlight€of€SBIððs€stipulation€that€the€severance€provision,€if€applicable,€would€entitle€Mr.€Scholz€toÐ è 8  Ð$111,623.33,׃ ×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€the€trial€court€entered€a€judgment€for€Mr.€Scholz€in€the€amount€of€$111,623.33€butÐ Ô$  Ðreserved€the€issue€of€prejudgment€interest.Ð À  ÐÌà  àFollowing€the€trial,€Mr.€Scholz€promptly€requested€the€trial€court€to€award€him€over€$11,000Ð ˜è  Ðin€prejudgment€interest€and€an€additional€$1,091.80€in€discretionary€costs.€€On€June€26,€1997,€theÐ „Ô  Ðtrial€court€entered€an€order€denying€both€requests.€€The€trial€court€justified€its€refusal€to€award€Mr.Ð pÀ ÐScholz€prejudgment€interest€on€the€ground€that€SBI€had€ð ðpresented€a€reasonable€defense.ðð€€Likewise,Ð \¬ Ðthe€trial€court€justified€its€decision€not€to€award€discretionary€costs€by€stating€that€these€costs€shouldÐ H˜ Ðbe€awarded€only€when€ð ðthe€conduct€of€the€defendant€has€somehow€contributed€to€creation€of€theÐ 4„ Ðcostsðð€and€by€concluding€that€SBI€had€not€contributed€to€the€creation€of€the€costs.€€Mr.€Scholz€thenÐ  p Ðperfected€this€appeal.Ð  \ ÐÌà@¬¬)ìàò òI.ó óˆÐ ä4 Ðà@Y Y ìàòòò òMr.€Scholzððs€Claim€for€Prejudgment€Interestó óóóˆÐ Ð  ÐÌà  àTennesseeððs€courts€have€always€had€the€power€to€award€prejudgment€interest€as€an€elementÐ ¨ø Ðof€damages.€€Their€authority€derived€from€the€common€law,€òòCole€v.€Sandsóó,€1€Tenn.€(1€Overt.)€105,Ð ”ä Ð106€(1805),€but€during€the€earliest€days€of€statehood,€the€General€Assembly€began€enacting€statutesÐ €Ð Ðdefining€the€circumstances€in€which€a€prevailing€party€would€be€entitled€to€recover€prejudgmentÐ l¼ Ðinterest.׃h×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€€These€statutes€did€not€completely€displace€the€courtsðð€common„law€power€to€award€pre„Ð X ¨ Ðjudgment€interest,€and€in€1979,€the€General€Assembly€codified€this€authority.׃ô×Ý ƒ#ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×€€Thus,€Tenn.€CodeÐ D!” ÐAnn.€ðð€47„14„123€(1995)€now€provides,€in€part:Ð 0"€  ÐÐ #l! ÐÑeƒÑâ âѰ°ÑѰ°Ñâ âÑ  Ñà8  àà8` Ð Ð àà ¸ àPrejudgment€interest,€i.e.,€interest€as€an€element€of,€or€in€theÐ ° Ðnature€of,€damages,€as€permitted€by€the€statutory€and€common€law€ofÐ œì Ðthe€state€as€of€April€1,€1979,€may€be€awarded€by€courts€or€juries€inÐ ˆØ Ðaccordance€with€the€principles€of€equity€at€any€rate€not€in€excess€ofÐ tÄ Ða€maximum€effective€rate€of€ten€percent€(10%)€per€annum.Ð`°` x` x ÐÌà  àThe€common„law€power€to€award€prejudgment€interest€has€consistently€been€viewed€as€anÐ 8 ˆ Ðequitable€matter€entrusted€to€the€judgeððs€discretion.€€Accordingly,€Tenn.€Code€Ann.€ðð€47„14„123€hasÐ $ t Ðbeen€construed€to€preserve€the€discretionary€character€of€these€decisions.€€òòSpencer€v.€A„1€CraneÐ  ` ÐServ.,€Inc.óó,€880€S.W.2d€938,€944€(Tenn.€1994);€òòBrandt€v.€BIB€Enters.,€Ltd.óó,€986€S.W.2d€586,€595Ð ü L  Ð(Tenn.€Ct.€App.€1998);€òòWilder€v.€Tennessee€Farmers€Mut.€Ins.€Co.óó,€912€S.W.2d€722,€727€(Tenn.€Ct.Ð è 8  ÐApp.€1995).€€Many€of€the€earlier€opinions€dealing€with€prejudgment€interest€leave€a€distinctÐ Ô$  Ðimpression€of€subtle€judicial€antipathy€toward€awarding€prejudgment€interest€unless€it€was€statutorilyÐ À  Ðmandated.€€However,€the€Tennessee€Supreme€Courtððs€decision€in€òòMyint€v.€Allstate€Ins.€Co.óó,€970Ð ¬ü  ÐS.W.2d€920€(Tenn.€1998)€heralds€a€departure€from€this€approach€and€requires€a€re„examination€ofÐ ˜è  Ðthe€factual€and€legal€bases€used€by€the€courts€to€determine€whether€prejudgment€interest€should€beÐ „Ô  Ðawarded.Ð pÀ ÐÌà  àNearly€everyone€has€become€familiar€with€interest€because€they€have€paid€it.€€Few,€however,Ð H˜ Ðhave€bothered€to€understand€what€interest€represents.€€Over€one€hundred€and€fifty€years€ago,€JohnÐ 4„ ÐStuart€Mill€noted€that€the€possession€of€capital€(money)€enabled€persons€to€gain€in€two€ways€ð!ð€eitherÐ  p Ðby€spending€the€capital€to€obtain€desired€goods€or€services€or€by€using€the€capital€to€produce€moreÐ  \ Ðcapital€over€time.€€He€also€noted€that€persons€having€capital€could€be€persuaded€to€forego€both€kindsÐ øH Ðof€gain€only€by€offering€them€compensation.€€That€compensation€became€known€as€interest.׃#×Ý ƒ#ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ×€€2€JohnÐ ä4 ÐStuart€Mill,€òòPrinciples€of€Political€Economyóó€405„06€(Sir€W.€J.€Ashley,€ed.,€7th€ed.,€Longmans,€GreenÐ Ð  Ð&€Co.€1920)€(1871).€€This€understanding€of€interest€was€echoed€by€Learned€Hand€when€he€observedÐ ¼  Ðthat€ð ðin€modern€financial€communities€a€dollar€today€is€worth€more€than€a€dollar€next€year,€and€toÐ ¨ø Ðignore€the€interval€as€immaterial€is€to€contradict€well„settled€beliefs€about€valueðð€and€that€ð ð[t]heÐ ”ä Ðpresent€use€of€my€money€is€itself€a€thing€of€value€and,€if€I€get€no€compensation€for€its€loss,€myÐ €Ð Ðremedy€does€not€altogether€right€my€wrong.ðð€€òòProcter€&€Gamble€Distrib.€Co.€v.€Shermanóó,€2€F.2dÐ l¼ Ð165,€166€(S.D.N.Y.€1924).Ð X ¨ ÐÌà  àParties€who€have€been€wrongfully€deprived€of€money€have€been€damaged€in€two€ways.€€First,Ð 0"€  Ðthey€have€been€damaged€because€they€have€not€received€the€money€to€which€they€are€entitled.€Ð #l! ÐSecond,€they€have€been€damaged€because€they€have€been€deprived€of€the€use€of€that€money€from€theÐ $X" Ðtime€they€should€have€received€it€until€the€date€of€judgment.€€Awards€of€pre„judgment€interest€areÐ ô$D # Ðintended€to€address€the€second€type€of€damage.€€They€are€based€on€the€recognition€that€a€party€isÐ à%0!$ Ðdamaged€by€being€forced€to€forego€the€use€of€its€money€over€time.€€òòGeneral€Motors€Corp.€v.€DevexÐ Ì&"% ÐCorp.óó,€461€U.S.€648,€655„56,€103€S.€Ct.€2058,€2062„63€(1983);€òòMitchell€v.€Mitchellóó,€876€S.W.2dÐ ° Ð830,€832€(Tenn.€1994).€€Thus,€our€courts€have€repeatedly€recognized€that€prejudgment€interest€isÐ œì Ðawarded,€not€to€punish€the€wrong„doer,€but€to€compensate€the€wronged€party€for€the€loss€of€the€useÐ ˆØ Ðof€the€money€it€should€have€received€earlier.€€òòMyint€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€at€927;€òòMitchellÐ tÄ Ðv.€Mitchellóó,€876€S.W.2d€at€832;€òòSouthwest€Progressive€Enters.€v.€Shri„Hari€Hospitality,€LLC.óó,€No.Ð `° Ð01A01„9810„CH„00542,€1999€WL€675136,€at€*2„3€(Tenn.€Ct.€App.€Sept.€1,€1999)€(No€Tenn.€R.Ð L œ ÐApp.€P.€11€application€filed);€òòsee€also€Gore,€Inc.€v.€Glickmanóó,€137€F.3d€863,€868€(5th€Cir.€1998);Ð 8 ˆ ÐòòPartington€v.€Broyhill€Furniture€Indus.,€Inc.óó,€999€F.2d€269,€274€(7th€Cir.€1993);€òò€Marlen€C.€RobbÐ $ t Ð&€Son€Boatyard€&€Marina,€Inc.€v.€The€Vessel€Bristoóó,€893€F.€Supp.€526,€540€(E.D.N.C.€1994)òò;€ChildsÐ  ` Ðv.€Copper€Valley€Elec.€Assððnóó,€860€P.2d€1184,€1191€(Alaska€1993);òò€Hughes€v.€Burlington€N.€R.R.€Co.óó,Ð ü L  Ð545€N.W.2d€318,€321€(Iowa€1996)òò;€Conway€v.€Electro€Switch€Corp.óó,€523€N.E.2d€255,€258€(Mass.Ð è 8  Ð1988).€€Ð Ô$  ÐÌà  àHaving€set€out€the€economic€justification€for€awarding€prejudgment€interest,€we€turn€nowÐ ¬ü  Ðto€Mr.€Scholzððs€argument€that€the€trial€court€erred€by€failing€to€award€him€prejudgment€interest€afterÐ ˜è  Ðthe€jury€determined€that€he€was€entitled€to€the€severance€benefits€that€he€contracted€for.€€Both€sidesÐ „Ô  Ðhave€reminded€us€that€these€decisions€are€discretionary.€€Therefore,€we€must€defer€considerably€toÐ pÀ Ðthe€trial€courtððs€decision.€€òòMyint€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€at€927.€€However,€appellateÐ \¬ Ðdeference€is€not€synonymous€with€rubber€stamping€a€trial€courtððs€decision.€€Discretionary€decisionsÐ H˜ Ðremain€subject€to€appellate€scrutiny,€albeit€less€strict.€€Our€review€is€confined€to€determining€whetherÐ 4„ Ðthe€trial€court€has€based€its€decision€on€applicable€legal€principles€and€whether€the€decision€isÐ  p Ðconsistent€with€the€evidence.€€òòMyint€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€at€927;€òòOverstreet€v.€Shoneyððs,Ð  \ ÐInc.óó,€4€S.W.3d€694,€709€(Tenn.€Ct.€App.€1999).Ð øH ÐÌà  àTennesseeððs€courts€have€tended€to€decline€to€award€prejudgment€interest€if€the€amount€of€theÐ Ð  Ðunderlying€obligation€is€uncertain€or€if€the€existence€of€the€underlying€obligation€is€disputed€onÐ ¼  Ðreasonable€grounds.€€The€Tennessee€Supreme€Court€used€òòMyint€v.€Allstate€Ins.€Co.óó€to€articulate€aÐ ¨ø Ðdifferent,€more€flexible,€standard€for€considering€prejudgment€interest€claims.€€Addressing€the€twoÐ ”ä Ðmost€common€reasons€for€denying€prejudgment€interest,€the€Court€first€held€that€ð ðuncertainty€ofÐ €Ð Ðeither€the€existence€or€amount€of€an€obligation€does€not€òòmandateóó€a€denial€of€prejudgment€interest.ðð€Ð l¼ ÐòòMyint€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€at€928.€€Second,€the€Court€overruled€all€previous€casesÐ X ¨ Ðsuggesting€that€prejudgment€interest€should€not€be€awarded€if€the€claim€is€reasonably€disputed.€Ð D!” ÐòòMyint€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€at€928€n.7.€€In€place€of€these€rigid€tests,€the€Court€articulatedÐ 0"€  Ðthe€following€standard:Ð #l! ÐÌà8  àà8` Ð Ð àSimply€stated,€the€court€must€decide€whether€the€award€of€pre„Ð ô$D # Ðjudgment€interest€is€fair,€given€the€particular€circumstances€of€theÐ à%0!$ Ðcase.€€In€reaching€an€equitable€decision,€a€court€must€keep€in€mindÐ Ì&"% Ðthat€the€purpose€of€awarding€the€interest€is€to€fully€compensate€aÐ ¸'#& Ðplaintiff€for€the€loss€of€the€use€of€funds€to€which€he€or€she€was€legallyÐ ¤(ô#' Ðentitled,€not€to€penalize€the€defendant€for€wrongdoing.Ð)à$(` x` x ÐÌòòMyint€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€at€927.Ð h+¸&* Їà  àAs€we€construe€the€òòMyintóó€decision,€the€Tennessee€Supreme€Court€has€shifted€the€balance€toÐ ° Ðfavor€awarding€prejudgment€interest€whenever€doing€so€will€more€fully€compensate€plaintiffs€forÐ œì Ðthe€loss€of€use€of€their€funds.€€Fairness€will,€in€almost€all€cases,€require€that€a€successful€plaintiff€beÐ ˆØ Ðfully€compensated€by€the€defendant€for€all€losses€caused€by€the€defendant,€including€the€loss€of€useÐ tÄ Ðof€money€the€plaintiff€should€have€received.€€òòLevien€v.€Sinclair€Oil€Corp.óó,€314€A.2d€216,€221€(Del.Ð `° ÐCh.€1973);€òòKing€v.€State€Roads€Commððnóó,€467€A.2d€1032,€1035€(Md.€1983);€òòErin€Rancho€Motels€v.Ð L œ ÐUnited€States€Fidelity€&€Guar.€Co.óó,€352€N.W.2d€561,€566€(Neb.€1984)€(Shanahan,€J.,€concurring€andÐ 8 ˆ Ðdissenting€in€part).òòóó€€That€is€not€to€say€that€trial€courts€must€grant€prejudgment€interest€in€absolutelyÐ $ t Ðevery€case.€€Prejudgment€interest€may€at€times€be€inappropriate€such€as€(1)€when€the€party€seekingÐ  ` Ðprejudgment€interest€has€been€so€inexcusably€dilatory€in€pursuing€a€claim€that€consideration€of€aÐ ü L  Ðclaim€based€on€loss€of€use€of€the€money€would€have€little€weight,€òòR.E.M.€v.€R.C.M.óó,€804€S.W.2d€813,Ð è 8  Ð814€(Mo.€Ct.€App.€1991);€(2)€€when€the€party€seeking€prejudgment€interest€has€unreasonably€delayedÐ Ô$  Ðthe€proceedings€after€suit€was€filed,€òòBatchelder€v.€Tweedieóó,€294€A.2d€443,€444€(Me.€1972);€or€(3)Ð À  Ðwhen€the€party€seeking€prejudgment€interest€has€already€been€otherwise€compensated€for€the€lostÐ ¬ü  Ðtime€value€of€its€money.€€€òòBraswell€v.€City€of€El€Doradoóó,€187€F.3d€954,€957€(8th€Cir.€1999);€òòPerlmanÐ ˜è  Ðv.€Zellóó,€185€F.3d€850,€857€(7th€Cir.€1999).Ð „Ô  ÐÌà  àThe€trial€court€declined€to€award€Mr.€Scholz€prejudgment€interest€because€SBI€hadÐ \¬ Ðð ðpresented€a€reasonable€defense.ðð€€We€have€already€pointed€out€that€the€Tennessee€Supreme€CourtÐ H˜ Ðhas€devalued€this€consideration€as€a€reason€for€denying€prejudgment€interest.€€Accordingly,€we€mustÐ 4„ Ðreview€the€record€to€determine€whether€other€equitable€grounds€exist€that€support€the€trial€courtððsÐ  p Ðdecision.€€We€find€none.€€To€the€contrary,€the€only€conclusion€that€can€fairly€be€drawn€from€thisÐ  \ Ðrecord€is€that€it€would€be€inequitable€not€to€award€Mr.€Scholz€prejudgment€interest.€€We€base€thisÐ øH Ðconclusion€on€six€considerations.€€First,€the€amount€of€the€disputed€severance€pay€Mr.€Scholz€wasÐ ä4 Ðclaiming€was€easily€ascertained,€and€in€fact,€known€and€stipulated€to€by€the€parties.€€Second,€Mr.Ð Ð  ÐScholz€did€not€delay€unreasonably€in€filing€suit€to€recover€his€severance€benefits.€€Third,€the€recordÐ ¼  Ðcontains€no€indication€that€Mr.€Scholz€inappropriately€delayed€the€proceedings€once€suit€was€filed.€Ð ¨ø ÐFourth,€the€jury€determined€that€Mr.€Scholz€was€entitled€to€his€contracted€for€severance€benefits.€Ð ”ä ÐFifth,€SBI,€not€Mr.€Scholz,€€had€full€use€of€the€money€during€the€litigation.€€Sixth,€Mr.€Scholz€hasÐ €Ð Ðnot€otherwise€been€compensated€for€the€loss€of€use€of€these€funds€from€May€1996€through€JuneÐ l¼ Ð1997.€€Accordingly,€we€vacate€the€portion€of€the€judgment€denying€Mr.€Scholzððs€claim€forÐ X ¨ Ðprejudgment€interest€and€remand€the€case€with€directions€to€calculate€and€award€Mr.€Scholz€theÐ D!” Ðprejudgment€interest€to€which€he€is€entitled.Ð 0"€  ÐÌà@……)ìàò òII.ó óˆÐ $X" Ðà@    ìàòòò òMr.€Scholzððs€Claim€for€Discretionary€Costsó óóóˆÐ ô$D # ÐÌà  àMr.€Scholz€filed€a€timely€and€properly€supported€motion€seeking€$1,091.80€in€discretionaryÐ Ì&"% Ðcosts€under€Tenn.€R.€Civ.€P.€54.04(2).€€The€trial€court€declined€to€award€him€discretionary€costsÐ ¸'#& Ðbased€on€its€belief€that€ð ðsuch€costs€should€be€awarded€only€when€the€conduct€of€the€Defendant€hasÐ ¤(ô#' Ðsomehow€contributed€to€the€creation€of€those€costs.ðð€€Mr.€Scholz€now€takes€issue€with€that€decision.Ð )à$( Ðâ âÐ |*Ì%) Ðà  àTenn.€R.€Civ.€P.€54.04(2)€empowers€the€trial€courts€to€award€the€prevailing€party€certainÐ ° Ðâ âlitigation€expenses.€€These€expenses€include€ð ðreasonable€and€necessary€court€reporter€expenses€forÐ œì Ðdepositions€or€trials,€reasonable€and€necessary€expert€witness€fees€for€depositions€or€trials,€andÐ ˆØ Ðguardian€ad€litem€fees.ðð€€Decisions€to€award€these€costs€are€discretionary,€òòSanders€v.€Grayóó,€989Ð tÄ ÐS.W.2d€343,€345€(Tenn.€Ct.€App.€1998),€and€thus,€we€employ€a€deferential€standard€when€reviewingÐ `° Ðdecisions€either€to€award€or€to€deny€discretionary€costs.€€Ð L œ ÐÌà  àA€party€is€not€automatically€entitled€to€discretionary€costs€under€Tenn.€R.€Civ.€P.€54.04(2)Ð $ t Ðsimply€because€it€prevailed.€€òòBenson€v.€Tennessee€Valley€Elec.€Coop.óó,€868€S.W.2d€630,€644€(Tenn.Ð  ` ÐCt.€App.€1993).€€However,€courts€generally€award€discretionary€costs€if€they€are€reasonable€and€ifÐ ü L  Ðthe€prevailing€party€has€filed€a€timely,€properly€supported€motion.€€òòTurner€v.€Turneróó,€No.€01A01„Ð è 8  Ð9506„CV„00255,€1997€WL€136448,€at€*17€(Tenn.€Ct.€App.€Mar.€27,€1997)€(No€Tenn.€R.€App.€P.Ð Ô$  Ðapplication€filed);€òòDent€v.€Holtóó,€No.€01A01„9302„CV„00072,€1994€WL€440916,€at€*3€(Tenn.€Ct.Ð À  ÐApp.€Aug.€17,€1994)€(No€Tenn.€R.€App.€P.€11€application€filed).€€Accordingly,€we€have€affirmedÐ ¬ü  ÐTenn.€R.€Civ.€P.€54.04(2)€awards€for€court€reporter€expenses€on€numerous€occasions.€€òòE.g.óó,Ð ˜è  ÐòòPlacencia€v.€Placenciaóó,€3€S.W.3d€497,€503„04€(Tenn.€Ct.€App.€1999);€òòReed€v.€Wally€Conard€Constr.,Ð „Ô  ÐInc.óó,€No.€03A01„9807„CH„00210,€1999€WL€817528,€at€*7€(Tenn.€Ct.€App.€Oct.€13,€1999)€(No€Tenn.Ð pÀ ÐR.€App.€P.€11€application€filed);€òòHarmon€v.€Shellóó,€No.€01A01„9211„CH„00451,€1994€WL€148663,Ð \¬ Ðat€*7€(Tenn.€Ct.€App.€Apr.€27,€1994)€(No€Tenn.€R.€App.€P.€11€application€filed);òò€Davidson€v.Ð H˜ ÐDavidson€Corp.óó,€No.€01A01„9301„CH„00017,€1993€WL€295024,€at€*5„6€(Tenn.€Ct.€App.€Aug.€4,Ð 4„ Ð1993),€òòperm.€app.€deniedóó€(Tenn.€Feb.€7,€1994).Ð  p ÐÌà  àWe€confess€to€our€inability€to€understand€precisely€what€the€trial€court€was€getting€at€whenÐ øH Ðit€concluded€that€SBI€did€not€contribute€to€the€creation€of€the€court€reporterððs€expenses€in€this€case.€Ð ä4 ÐIn€one€sense,€SBI€was€solely€responsible€for€both€parties€incurring€this€expense€because€it€was€SBIððsÐ Ð  Ðrefusal€to€pay€Mr.€Scholzððs€contracted€for€separation€benefits€that€forced€Mr.€Scholz€to€commenceÐ ¼  Ðthis€litigation€in€the€first€place.€€If€SBI€had€honored€its€contract€with€Mr.€Scholz,€neither€party€wouldÐ ¨ø Ðhave€incurred€these€court€reporterððs€expenses.€€If€we€shift€our€focus€to€the€litigation€itself,€it€is€stillÐ ”ä Ðapparent€that€SBI€was€responsible,€at€least€in€part,€for€these€expenses.€€In€litigation,€as€in€ballroomÐ €Ð Ðdancing,€it€takes€two€to€tango.€€Both€parties€took€depositions€as€part€of€the€pretrial€discovery,€andÐ l¼ Ð$754.30€of€the€requested€expenses€represents€the€court€reporterððs€expenses€for€those€depositions.€Ð X ¨ ÐThere€is€no€indication€in€this€record€that€SBI€did€not€agree€to€taking€these€depositions€or€that€it€tookÐ D!” Ðany€steps€to€avoid€incurring€the€court€reporterððs€expenses€at€trial.Ð 0"€  ÐÌà  àWe€pointed€out€in€Section€I€of€this€opinion€that€trial€courts€have€viewed€awardingÐ $X" Ðprejudgment€interest€as€a€punitive€measure,€despite€the€repeated€admonitions€that€the€purpose€ofÐ ô$D # Ðprejudgment€interest€is€to€make€an€injured€plaintiff€whole.€€The€same€can€be€said€for€discretionaryÐ à%0!$ Ðcosts€under€Tenn.€R.€Civ.€P.€54.04(2).€€Awards€of€discretionary€costs€are€not€intended€to€punish€theÐ Ì&"% Ðdefendant€either€for€its€conduct€that€caused€the€litigation€or€for€its€conduct€during€the€litigation.€Ð ¸'#& ÐRather,€they€represent€another€step€toward€making€an€injured€plaintiff€whole.€€There€are,€of€course,Ð ¤(ô#' Ðcircumstances€in€which€a€plaintiff€would€not€be€entitled€to€discretionary€costs€even€if€it€prevails.€Ð )à$( ÐLitigants€who€adopt€unreasonable€litigation€strategies€or€who€unilaterally€run€up€extravagantÐ |*Ì%) Ðlitigation€expenses€should€not€be€permitted€to€pass€these€sorts€of€costs€on€to€their€adversaries.Ð h+¸&* Їà  àWe€respectfully€disagree€with€the€trial€courtððs€reasoning€that€Mr.€Scholz€is€not€entitled€toÐ ° Ðdiscretionary€costs€under€Tenn.€R.€Civ.€P.€54.04(2)€because€SBI€did€not€ð ðcontributeðð€to€theseÐ œì Ðexpenses.€€As€far€as€we€can€tell€from€this€record,€SBI€contributed€to€the€court€reporterððs€expensesÐ ˆØ Ðin€precisely€the€same€way€that€any€other€litigant€in€routine€civil€litigation€would.€€In€addition,€Mr.Ð tÄ ÐScholz€did€not€engage€in€the€sort€of€conduct€that€would€warrant€depriving€him€of€these€costs.€€HeÐ `° Ðalso€filed€a€timely€and€properly€supported€motion€demonstrating€that€the€court€reporter€expenses€heÐ L œ Ðwas€seeking€to€recover€were€necessary€and€reasonable.€€Accordingly,€on€remand,€we€direct€the€trialÐ 8 ˆ Ðcourt€to€award€Mr.€Scholz€his€discretionary€costs.Ð $ t ÐÌà@^^(ìàò òIII.ó óˆÐ ü L  ÐÌà  àThe€portions€of€the€judgment€denying€Mr.€Scholzððs€request€for€prejudgment€interest€and€hisÐ Ô$  Ðmotion€for€discretionary€costs€under€Tenn.€R.€Civ.€P.€54.04(2)€are€vacated,€and€the€case€is€remandedÐ À  Ðto€the€trial€court€for€further€proceedings€consistent€with€this€opinion.€€We€tax€the€costs€of€this€appealÐ ¬ü  Ðto€S.B.€International,€Inc.€for€which€execution,€if€necessary,€may€issue.Ð ˜è  ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à____________________________Ð H˜ Ðà  àà ` àà ¸ àà  àà h àà À àà  àWILLIAM€C.€KOCH,€JR.,€JUDGE