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This indicator records the cost to resolve a sale of goods dispute in local courts. It is expressed as a percentage of the claim, which is assumed to be equivalent to 200% of income per capita. No bribes are recorded. Three types of costs are recorded: court costs (including expert fees), enforcement costs, and average attorney fees. The data are collected through studying the codes of civil procedure and other court regulations as well as surveying local litigation lawyers (and, in a quarter of the countries, judges as well). Source: World Bank, Doing Business Project (http://www.doingbusiness.org/ExploreTopics/EnforcingContracts).