Goldman is accused of misleading investors because it allegedly didn't let investors know that a hedge fund which was betting that sub-prime mortgages would fall in value was helping to pick the securities that made up the portfolio.

FORBES: Commentary

Even though it's nowhere near cheap, that doesn't mean the SUB 25 can't present value to well-heeled bassheads, and we'll try to suss that out over the coming weeks.

ENGADGET: Paradigm SUB 25 subwoofer hands-on HD

The typical contract dispute consumes about 300 days and 24% of the value at stake, the authors conclude, compared with 400 days and 50% in Sub-Saharan Africa.

FORBES: The U.S. Legal System: Good At Some Things, Wretched At Others

When the sub can't sell a hand-me-down for the sum it expected--known as the residual value--the shortfall shows up as a loss.

FORBES: Residual Risk