Before the meeting with Spencer, Brenda the forensic accountant walked me through the preliminary ledger she’d built.

She never described each questionable payment as theft.

Some had been authorized household expenses, and others might have been reimbursements that had been recorded under confusing labels.

But several transfers had no supporting invoices, approvals, or clear business purpose.

A portion came from our joint account; a smaller portion appeared to involve reimbursements paid from my consulting company.

She set two spreadsheets side by side.

One showed what the accounting system claimed.