Yes, any legal action taken by the company (paid for) would need to be recorded. Costs could be hidden if so chosen, but there must be a narrative about any legal activities. Our auditor sends letters out to every attorney we work with annually and provides a narrative of all activities for the year in our YE financials. The only caveat might be the NDA as we do not know the requirements of that. But I think it is safe to say that Apple handled that whole situation. However remember, that cost to them is like pennies. So it's not a big deal to them to protect a brand they still are considering to use.
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