What does a memorandum of costs consist of?

A memorandum of costs is fundamentally a document that details the specific expenses incurred during legal proceedings after a judgment has been issued. This memorandum serves as a certified, itemized statement, which means it not only lists these costs but also provides evidence or certification of their accuracy. The purpose of this document is to formally request the recovery of those costs from the opposing party, ensuring transparency about what was spent in pursuit of legal action.

In contrast, the other choices focus on different aspects of legal documentation. A summary of the trial proceedings would encapsulate the events of the trial rather than the costs incurred. An overview of witness testimonies pertains to the evidence presented during the trial and is not related to expense reporting. A legal brief, on the other hand, is a more formal document outlining legal arguments and points of law relevant to the case, distinct from the financial summary provided by a memorandum of costs. Thus, the accurate understanding and identification of a memorandum of costs highlight its role as a detailed account of the expenses involved in the legal process.