Actual cost recovery is subject to determination by U.S. Bankruptcy Court, In re: DeMert & Dougherty, Inc., Bankr.N.D. Ill. Eastern Div., No. 96B 0851. This consent decree resolves the United States's claims in the above-referenced civil complaint, and its Proof of Claim filed in the aforementioned bankruptcy case. This Consent Decree grants the United States a general unsecured claim in the amount of $2,225,000 in the bankruptcy case.