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International Insurance Underwriters}{\fs20\insrsid9859457 , Opinion \tab Page \chpgn of }{\field{\*\fldinst {\fs20\insrsid9859457 NUMPAGES \\* ARABIC }}{\fldrslt { \fs20\lang1024\langfe1024\noproof\insrsid9859457 12}}}{\fs20\insrsid9859457 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\fs20\insrsid9859457 \par }{\lang1024\langfe1024\noproof\insrsid16660560 {\shp{\*\shpinst\shpleft0\shptop0\shpright0\shpbottom0\shpfhdr0\shpbxmargin\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz0\shplid2049 {\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn lineColor}{\sv 2}}{\sp{\sn lineWidth}{\sv 6096}}{\sp{\sn fLine}{\sv 1}} {\sp{\sn posrelh}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxmargin\dobypara\dodhgt8192\dpline\dpptx0\dppty0\dpptx0\dppty0\dpx0\dpy0\dpxsize0\dpysize0\dplinew9\dplinecor2\dplinecog0\dplinecob0}}} 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\qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid9859457\charrsid14428265 IN THE SUPREME COURT OF GUAM}{\insrsid14428265\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 TAKAGI & ASSOCIATES, INC.,}{\insrsid9859457\charrsid14428265 \par Plaintiff-Appellee, \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 v.}{\insrsid9859457\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 INTERNATIONAL INSURANCE UNDERWRITERS,}{\insrsid9859457\charrsid14428265 \par Defendant-Appellant.}{\insrsid14428265\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 Supreme Court Case No.: CVA04-026 \par Superior Court Case No.: CV2010-00}{\insrsid14428265\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 OPINION}{\insrsid9859457\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 Filed: March 17, 2006}{\insrsid9859457\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 Cite as:}{\b\insrsid14428265\charrsid14428265 }{\b\insrsid9859457\charrsid14428265 2006 Guam 4}{\insrsid14428265\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265\charrsid14428265 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 Appeal from the Superior Court of Guam \par Argued and submitted on August 17, 2005 \par Hag\'e5t\'f1a, Guam}{\insrsid14428265\charrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 \par }\trowd \irow0\irowband0\lastrow \ts11\trgaph120\trleft0\trkeep\trftsWidth1\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx9360\pard \ql \li0\ri0\nowidctlpar\intbl\faauto\rin0\lin0\pararsid14428265 { \ul\insrsid9859457\charrsid14428265 Appearing for the Defendant-Appellant}{\insrsid9859457\charrsid14428265 : \par Thomas M. Tarpley, Jr., }{\i\insrsid9859457\charrsid14428265 Esq.}{\insrsid9859457\charrsid14428265 \par Tarpley & Moroni, LLP \par Bank of Hawaii Bldg. \par Ste. 402, 134 W. Soledad Ave. \par Hagatna, GU 96910 \par \cell }{\ul\insrsid9859457\charrsid14428265 Appearing for the Plaintiff-Appellee}{\insrsid9859457\charrsid14428265 : \par David W. Dooley, }{\i\insrsid9859457\charrsid14428265 Esq.}{\insrsid9859457\charrsid14428265 \par Tim L.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Roberts, }{\i\insrsid9859457\charrsid14428265 Esq}{\insrsid9859457\charrsid14428265 . \par Dooley, Roberts & Fowler, LLP \par Ste. 201, Orlean Pacific Plaza \par 865 S.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Marine Corps Dr. \par Tamuning, GU 96913 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid9859457\charrsid14428265 \trowd \irow0\irowband0\lastrow \ts11\trgaph120\trleft0\trkeep\trftsWidth1\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx9360\row }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 BEFORE:}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 F. PHILIP CARBULLIDO, Chief Justice;}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 FRANCES M. TYDINGCO-GATEWOOD, Associate Justice;}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 ROBERT J. TORRES, JR., Associate Justice.}{ \insrsid14428265\charrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 CARBULLIDO, C.J}{\insrsid9859457\charrsid14428265 .}{\b\insrsid9859457\charrsid14428265 :}{\insrsid9859457\charrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [1]}{\insrsid9859457\charrsid14428265 \tab Defendant-Appellant International Insurance Underwriters, Inc. (\'93IIU\'94) appeals from the trial court\rquote s Findings of Fact and Conclusions of Law following a }{ \i\insrsid9859457\charrsid14428265 de novo}{\insrsid9859457\charrsid14428265 appeal of a small claims trial to the bench.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The trial court held that a broker was obligated under the terms of their contract to return a commission it earned to the insurer because the insurance premium had been returned by the insurer to the insured.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 We reverse.}{\insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 I.}{\insrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 [2]}{\insrsid9859457\charrsid14428265 \tab International Insurance Underwriters,}{\super\insrsid9859457\charrsid14428265 1{\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0\pararsid9859457 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\super\insrsid9859457 1}{\fs20\insrsid9859457 Despite the name, there is no evidence that IIU ever underwrote any policies; IIU acted only as a broker in the transactions that gave rise to this lawsuit.}}}{\b\insrsid9859457\charrsid14428265 }{\insrsid9859457\charrsid14428265 a broker, was selling policies for an insurer, Plaintiff-Appellee Takagi & Associates, Inc. (\'93Takagi\'94) and its underwriter, Dai-Tokyo Fire & Marine Insurance Co., Ltd.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 In 1995, IIU arranged for the sale of a Takagi worker\rquote s compensation policy to Pacific Drilling, Inc. ( \'93PDI\'94).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Takagi provided worker\rquote s compensation insurance for PDI for 1995, 1996 and 1997.}{\insrsid14428265\charrsid14428265 }{\b\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [3]}{\insrsid9859457\charrsid14428265 \tab PDI eventually became aware that Takagi had erroneously calculated its premiums for the years of coverage.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 PDI filed suit against Takagi for return of premiums paid for the worker\rquote s compensation policies it purchased through IIU.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The basis of the lawsuit was that}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 the premiums were erroneously calculated.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 PDI alleged that the premiums for the worker\rquote s compens ation policy were calculated at the rate for workers in high risk jobs (such as heavy equipment operators) instead of the jobs which they in fact occupied, which were low risk jobs (such as cook helpers and minimum wage laborers).}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 PDI alleged that Takagi intentionally used wrong categories which resulted in higher premiums.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 PDI did not name IIU in the lawsuit.}{\insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [4]}{\insrsid9859457\charrsid14428265 \tab Six months later, PDI and Takagi entered into a Settlement Agreement and Release of All Claims.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 In this agreement, Takagi agreed to return all the excess premiums paid for the worker\rquote s compensation policies, totaling $38,779.00, plus $3,000.00 in attorney\rquote s fees.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 In the recitations of the settlement agreement, it states, \'93[p]ayment is not to be construed as an admission of liability by Releasees [Takagi] or anyone else.\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellee\rquote s Supplemental Excerpts of Record (\'93SER\'94), at}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 10 (Settlement Agreement and Release of All Claims).}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [5]}{\insrsid9859457\charrsid14428265 \tab When the check for $38,779.00 was tendered to PDI, it stated that it was for \'93Return Premium\'94 on three policies: WC-00298, WC-00410, and CGL-00353.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellee\rquote s SER, at 12 (Copy of T & A settlement check no. 2068 payable to PDI for $38,779.00). }{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [6]}{\insrsid9859457\charrsid14428265 \tab After this settlement concluding}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 the litigation with PDI, Takagi sued IIU in the Small Claims Division of the Superior Court to recover the 15% commission it had paid IIU on PDI\rquote s worker\rquote s compensation premiums, totaling $2,966.55.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 The Small Claims Referee entered judgment in favor of Takagi in the small claims case in the full amount of $2,966.55, plus $86.33 filing fees.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The case was appealed to the Superior Court of Guam.}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [7]}{\insrsid9859457\charrsid14428265 \tab The Superior Court entertained the dispute in a trial }{\i\insrsid9859457\charrsid14428265 de novo}{\insrsid9859457\charrsid14428265 as required by statute, 7 GCA \'a7 4206, and Rule 92 of the Guam Rules of Civil Procedure for the Superior Court of Guam.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The bench trial was held on October 18, 2002.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 At the conclusion of trial, the court took the matter under advisement.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The court later entered a Findings of Fact and Conclusions of Law on September 9, 2004, entering judgment for plaintiff Takagi in the amount of $2,966.55 commission and $86.33 for filing fees.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 The judgment was entered on the docket on October 15, 2004.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 That decision is now on appeal to this court.}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [8]}{\insrsid9859457\charrsid14428265 \tab IIU appeals the Superior Court\rquote s findings, alleging error in the Superior Court\rquote s finding that the premium had to be returned under the contract.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 IIU concedes, \'93if the original premium was an }{\i\insrsid9859457\charrsid14428265 overcharge}{\insrsid9859457\charrsid14428265 as claimed by PDI, then IIU would be contractually liable to return its commission\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 and \'93when there is a cancellation in coverage, a premium must be r efunded pro rata for that period of time when the insurance coverage is cancelled}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 . . .}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 and . . . [s]ince the Broker is only entitled to a commission on a [sic] \lquote fully paid\rquote policies, and not more, the commission must be refunded as well.\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellant \rquote s Reply Brief, at 4, 5 (July 5, 2005). }{\insrsid14428265 \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 II.}{\insrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 [9]}{\insrsid9859457\charrsid14428265 \tab We have jurisdiction over this appeal from a final judgment pursuant to 48 U.S.C. \'a7 1424-1(a)(2) (Westlaw through P.L. 109-169 (2006)) and 7 GCA }{\insrsid14428265 \'a7 3107(b) and \'a7 3108(b) (2005). \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 III.}{\insrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 [10]}{\insrsid9859457\charrsid14428265 \tab This matter proceeded as a bench trial in the Superior Court, followed by the issuance of Findings of Fact and Conclusions of Law.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The standard of review for findings of fact is clearly erroneous, and is highly deferential.}{\insrsid14428265\charrsid14428265 }{\i\insrsid9859457\charrsid14428265 In re Application of Leon Guerrero}{\insrsid9859457\charrsid14428265 , 2005 Guam 1 \'b6 15.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The conclusions of law made by a court following a bench trial are reviewed }{\i\insrsid9859457\charrsid14428265 de novo}{\insrsid9859457\charrsid14428265 .}{ \i\insrsid14428265\charrsid14428265 }{\i\insrsid9859457\charrsid14428265 Guam United Warehouse Corp. v. DeWitt Transp. Servs.}{\insrsid9859457\charrsid14428265 , 2003 Guam 20 \'b6 13.}{\insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 IV.}{\insrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 [11]}{\insrsid9859457\charrsid14428265 \tab The issue in this case is whether the trial court erred in fi nding that a broker was obligated under the contract to return a commission to the insurer earned on an insurance premium that the insurer returned to the insured.}{\insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [12]}{\insrsid9859457\charrsid14428265 \tab The agreement between the parties contains three provisions which are relevant to a discussion on the return of commissions:}{\insrsid14428265\charrsid14428265 }{ \insrsid14428265 \par \par }\pard \qj \li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 VIII.}{\insrsid14428265\charrsid14428265 }{\b\insrsid9859457\charrsid14428265 T & A}{\insrsid9859457\charrsid14428265 shall pay the }{ \b\insrsid9859457\charrsid14428265 BROKER}{\insrsid9859457\charrsid14428265 commissions due as provided in the attached commission schedule only on fully paid policies. . . }{\insrsid14428265 \par }\pard \qj \li0\ri720\nowidctlpar\faauto\rin720\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }\pard \qj \li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 IX.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Should there be a return premium brought about by a cancellation, the return premium shall be forwarded through the }{\b\insrsid9859457\charrsid14428265 BROKER}{\insrsid9859457\charrsid14428265 .}{\insrsid14428265 \par }\pard \qj \li0\ri720\nowidctlpar\faauto\rin720\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }\pard \qj \li720\ri720\nowidctlpar\faauto\rin720\lin720\itap0\pararsid14428265 {\insrsid9859457\charrsid14428265 X.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 On over-payment of commission brought about by a return premium, }{ \b\insrsid9859457\charrsid14428265 T & A}{\insrsid9859457\charrsid14428265 shall make the necessary adjustment by deducting corresponding amount of return commission from the monthly payment of commissions as indicated under Item VIII.}{\insrsid14428265 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }{\insrsid9859457\charrsid14428265 Appellee\rquote s SER, at 1-3 (Broker\rquote s Agreement).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The trial court found that \'93 [i]n this case, premiums were returned to PDI which resulted in an over-payment [on] commission to [IIU].\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellant\rquote s Excerpts of Record (\'93ER\'94 ), Tab 5, at 5 (Findings of Fact and Conclusions of Law).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 In so holding, the trial court concluded as a matter of law that since the premiums had been returned, despite there not being a confession of liability, there was an overpayment.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 IIU argues that there could not have been an \'93overpayment\'94 because there was no confession of liability.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellant\rquote s Opening Brief, at 4 (May 24, 2005).}{ \insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [13]}{\insrsid9859457\charrsid14428265 \tab Takagi argues that this court may uphold the trial court\rquote s findings on four grounds.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 (1) The language of the brokerage contract is not ambiguous.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The agreement states that commissions are to be paid on fully paid policies.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 Since the premium was returned, there was no fully paid policy.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 (2) The broker\rquote s agreement, read as a whole, contemplates that if a premium is returned as overpaid, for whatever reason, then the commission is refunded, relying on }{\i\insrsid9859457\charrsid14428265 National Union Fire Insurance Co.}{ \i\insrsid14428265\charrsid14428265 }{\i\insrsid9859457\charrsid14428265 v. Guam Housing & Urban Renewal Authority,}{\insrsid9859457\charrsid14428265 2003 Guam 19 \'b6 21.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 (3) Un contradicted extrinsic evidence at trial established that it is customary in the industry to return a commission on a returned premium.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Pamela A. Cruz of Takagi testified, and the trial judge made a conclusion of law, that \'93return of commissions after the return of premiums is a common insurance-wide practice.\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellant\rquote s ER, Tab 5, at 6 (Findings of Fact and Conclusions of Law).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Takagi argues that industry practice has been used by this court (in }{\i\insrsid9859457\charrsid14428265 Taniguchi-Ruth + Associates v. MDI Guam Corp.}{\insrsid9859457\charrsid14428265 , 2005 Guam 7) as an evidentiary tool to ascertain the intent of the parties in a contract.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 (4) Finally, the course of dealings between the parties establishes that with respect to two of the three returned worker\rquote s compensation policies, Takagi offset the returned commission against other commissions due IIU.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 It was only this third worker\rquote s compensation commission that could not be offset because there was an inadequate balance to offset it.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 Because IIU acquiesced to the offset for returned commissions with respect to the other two PDI policies, course of dealings between the parties establishes that the commission on the third policy would also be returned.}{ \insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [14]}{\insrsid9859457\charrsid14428265 \tab IIU argues against all of the above four grounds for upholding the trial court, primarily because none of the arguments answers the crucial question:}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Must the commission be returned any time a premium is returned, or only when the premiums are shown to be unearned because the policies were not fully paid or because there was an overpayment of commission brought about by return premium?}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 IIU argues that its commission was earned and the policy was fully paid:}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 \'93 IIU maintains that its commission was earned at the time the policy was \lquote fully paid,\rquote and unless T&A proved that there was, in fact, an overpayment of premiums, no commissions need be returned.\'94}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 Appellant\rquote s Reply Brief, at 1 (July 5, 2005).}{\insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [15]}{\insrsid9859457\charrsid14428265 \tab This court begins with a review of the three clauses of the contract which may conceivably invoke the return of a premium.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 This is because the first place to look in interpreting a contract is the writing itself.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 In interpreting a contract, the language governs if it is clear and explicit and is not involving absurdity.}{\insrsid14428265\charrsid14428265 }{\i\insrsid9859457\charrsid14428265 Ronquillo v. Korea Auto, Fire, & Marine Ins. Co., }{ \insrsid9859457\charrsid14428265 2001 Guam 25 \'b6 10 (citing 18 GCA \'a7 87104) (2005)).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Generally, with a written contract, the intent of the parties is ascertained from the writing alone.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Title 18 GCA \'a7 87105 (2005); }{\i\insrsid9859457\charrsid14428265 see also Camacho v. Camacho}{\insrsid9859457\charrsid14428265 , 1997 Guam 5 \'b6 33.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 If the agreement addresses the return of a commission, then the agreement will control, and resort to industry practice and to course of dealings is not suitable.}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [16]}{\insrsid9859457\charrsid14428265 \tab First, Paragraph VIII provides, \'93}{\b\insrsid9859457\charrsid14428265 T&A}{\insrsid9859457\charrsid14428265 shall pay the }{\b\insrsid9859457\charrsid14428265 BROKER}{ \insrsid9859457\charrsid14428265 commission due as provided in the attached commission schedule only on fully paid policies.\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellee\rquote s SER, at 2 (Broker\rquote s Agreement).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The commission was paid and the policies, at one time, were fully paid.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Therefore, this clause does not work to invoke a return of the commissions.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Though the premiums were returned, they were fully paid at the time the policies were in effect.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 This is so because if there had been an accident during the years in which the policies were in effect, the accident would have been covered.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 The policies were paid for and in effect.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Therefore, looking at the strict language of Paragraph VIII, the broker earned the commissions becaus}{ \insrsid14428265 e the policies were fully paid. \par \par }{\b\insrsid9859457\charrsid14428265 [17]}{\insrsid9859457\charrsid14428265 \tab The trial court found that the policies were \'93not \lquote fully paid.\rquote \'94 Appellant\rquote s ER, Tab 5, at 5 (Findings of Fact and Conclusions of Law).}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 This finding of fact is in clear error because, as stated above, had a claim arisen, the policies were in effect, and a claim would have been covered. The facts presented at trial showed that the policies were paid, though the premiums were later returned. The y were, nonetheless, fully paid policies.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Because they were fully paid policies, Paragraph VIII provides that the commissions were earned.}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [18]}{\insrsid9859457\charrsid14428265 \tab Next, Paragraph IX provides, \'93Should there be a return premium brought about by a cancellation, the return premium shall be forwarded through the }{ \b\insrsid9859457\charrsid14428265 BROKER}{\insrsid9859457\charrsid14428265 .\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellee\rquote s SER, at 2 (Broker\rquote s Agreement).}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 Since there was no cancellation, it cannot be said that the return of a premium was brought about by a cancellation.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The policies remained in effect in 1995, 1996 and 1997.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Parts of the premiums paid for the policies were returned.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 However, this did not trigger a cancellation; if there had been a claim under the policies, it would have been honored.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 For this reason, we find that Paragraph IX does not apply to this situation because there was no cancellation.}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [19]}{\insrsid9859457\charrsid14428265 \tab Finally, we look at Paragraph X.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 This provides, \'93 On over-payment of commission brought about by a return premium, }{\b\insrsid9859457\charrsid14428265 T&A}{\insrsid9859457\charrsid14428265 shall make the necessary adjustment by deducting corresponding amount of return commissio n from the monthly payment of commissions as indicated under Item VIII.\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellee\rquote s SER, at 3 (Broker\rquote s Agreement).}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 We must determine whether this clause is invoked in the return of the premiums from Takagi to PDI.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The \'93Settlement Agreement and Release of All Claims\'94 states, \'93[p]ayment is not to be construed as an admission of liability by Releasees [Takagi] or anyone else\'94 and the checks returning the premiums state \'93Return Premium\'94 as the description of the purpose for the check.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellee\rquote s SER, at 10, 12.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 There was a return of}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 premiums, but did the return of the premiums bring about an \'93over-payment\'94 of commission?}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The \'93Settlement Agreement and Release of All Claims \'94 states,}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 \'93[p]ayment is not to be construed as an admission of liability by Releasees [Takagi] or anyone else\'94 and the checks returning the premiums state \'93Return Premium \'94 as the description of the purpose for the check.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellee\rquote s SER, at 10, 12}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The trial court concluded there was an overpayment simply because there was a return of premium, which is not supported by the facts presented.}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [20]}{\insrsid9859457\charrsid14428265 \tab The trial court\rquote s conclusion of law that the return of premiums resulted in an overpayment of commission stems in part from the trial courts erroneous findings of fact that the policies were not fully paid.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 The trial judge stated that:}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 \'93A policy which is fully paid is a condition to Defendant being paid the commission due.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 In this case, premiums were returned to PDI which resulted in an over-payment of commission to Defendant.\'94}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Appellant\rquote s ER, Tab 5 at 5 (Findings of Fact and Conclusions of Law).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 We do not think that this conclusion of law is supported by the facts as found by the trial court.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The trial court found that premiums were returned (Findings of Fact \'b6 6), but this is not equivale nt to a finding of fact that the policies were not fully paid or that there was an overpayment of commission .}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 We recognize that the trial court\rquote s findings of fact are entitled to great deference, and in this case, there was a return premium, but there was no finding of fact that there had ever been}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 an overpayment of commission. From the evidence and documents, the court is unable to say that there was an overpayment.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 There is no document showing that there was an overpayment and} {\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 no evidence presented of an overpayment.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Takagi could have, in order to bring this situation within the corners of the contract, put on evidence of fraud \endash evidence that would show an overpayment.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 It could have brought in evidence of mistake without fraud, or simple wrongful calculation. But it did neither.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Takagi\rquote s proof consisted of the testimony of}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 their employee, Pam Cruz, who testified to the terms of the settlement with PDI.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 This does not, however, establish that there was an overpayment of commission.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 There is a mere return of premiums with no further explanation.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 The court cannot conclude that thiere s was is an overpayment of commission brought about by a return premium as contemplated by Paragraph X of the contract between the parties. This is a conclusion of law which, because we review }{\i\insrsid9859457\charrsid14428265 de novo}{\insrsid9859457\charrsid14428265 , we find was in error.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Returned premiums do not automatically mean there was an overpayment; this is the error we now reverse.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 In order for there to be a return commission Takagi must prove not only that there was a return premium but that there was an overpayment of commissions brought about by the return premium.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 Takagi}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 failed to prove the latter.}{\super\insrsid9859457\charrsid14428265 2{\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0\pararsid9859457 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\super\insrsid9859457 2}{\fs20\insrsid9859457 A simple hypothetical shows the flaw in assuming that an overpayment of commission is always brought about by a return premium necessarily permitting the Insurer to deduct the return commission from future payments due in accordance with Section X of the Contract. If Broker, entitled to a 15% commission on a $100 premium, was initially paid only $12 of the $15 owed and t here was a return premium of $10 (resulting in Broker being entitled to a commission of $13.50 instead of $15), there has not an overpayment of commission even though there was a return premium, because Broker has not yet been fully paid under the Contrac t . Broker would still be owed $1.50 of the $13.50 commission due after the return of premium. The mere fact that there was a return premium does not mean there was an overpayment of commission. In order for Insurer to deduct any amounts from future co m missions, Insurer would still have to prove that there was an overpayment of commission brought about by the return premium, which the Insurer in the hypothetical obviously could not here. Similarly Takagi did not offer any proof that there was an overp ayment of commission.}}}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Takagi\rquote s proof consisted of the testimony of}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 their employee, Pam Cruz, who testified to the terms of the settlement with PDI.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 This does not establish that there was an overpayment.}{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [21]}{\insrsid9859457\charrsid14428265 \tab Therefore, this court agrees with the Appella nt IIU, that though Takagi has presented four grounds for affirming the trial court, in fact, the four corners of the contract do not contemplate that the fully paid commissions are returnable for any reason.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 Takagi argues that we should read the Broker\rquote s Agreement as a whole, reading Paragraph VIII (\'93commission . . . [paid] only on fully paid policies\'94 ) with Paragraph IX (addressing a return premium brought about by cancellation), and Paragraph X (return of commission on return of premium).}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Takagi, relying on }{ \i\insrsid9859457\charrsid14428265 GHURA}{\insrsid9859457\charrsid14428265 , 2003 Guam 19 \'b6 21, argues that it contemplates that if a premium is returned as overpaid, for whatever reason, then the commission is refunded.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 However, the contract, read as a whole, does not reveal such implied promises.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The contract, read as a whole, permits the return of commissions on policies that are not fully paid (\'b6 VIII), on policies that are cancelled (\'b6 IX) or on overpayment of commission brought about by a return premium (\'b6 X).}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 There was no evidence presented to the trial court that any of the clauses permitting a return of premiums was triggered, and the conclusion of law that there was an overpayment is not supported by the record.}{ \insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [22]}{\insrsid9859457\charrsid14428265 \tab The ultimate question is:}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 does any return of premiums trigger a return of commission?}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 Or, does the return of a commission have to rest on a ground contemplated by the parties in the contract?}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 We think it is the latter.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The return of a commission cannot be on just any ground.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 This would not only allow secret dealings between the parties,}{\super\insrsid9859457\charrsid14428265 3{\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0\pararsid9859457 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\super\insrsid9859457 3}{\insrsid9859457 }{\fs20\insrsid9859457 Theoretically, an Insured and an Insurer could arrange for the purchase of an insurance policy via a broker, who earns 15% commission. If a commission had to be returned no matter what the circumstances, then theoretically an unscrupulous insurer could c ontrive to accept the premium back from the insured, thus requiring the return of the 15% commission, and the unscrupulous insured and insurer could continue with their insurance contract, having saved themselves 15%. }}}{ \insrsid9859457\charrsid14428265 it would also do injustice to the parties\rquote agreement.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 If Takagi and IIU had wanted all commissions adjusted upon refund of any premium whatsoever, they would have so contracted.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 However, this is not what the parties agreed upon.}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The parties provided for the return of a commission on an \'93overpayment,\'94 not on a return of a premium at any time for any reason.}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 There is simply no evidence on which this court can see that there was an overpayment, despite the fact that there was an eventual return of premium.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 For this reason, we do not agree with the trial court.}{\insrsid14428265\charrsid14428265 }{\insrsid14428265 \par \par }{\b\insrsid9859457\charrsid14428265 [23]}{\insrsid9859457\charrsid14428265 \tab Therefore, since the four corners of the contract address the situation in which a commission is returned, there was no need to look to industry practice or custom, o r any other extrinsic evidence and the trial court erred.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 As we held in }{\i\insrsid9859457\charrsid14428265 Guam United Warehouse}{\insrsid9859457\charrsid14428265 , 2003 Guam 20}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 \'b6 24, if the language of the \'93four corners of the contract is unambiguous, then a court does not resort to extrinsic evidence of the contract\rquote s meaning.\'94}{ \insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 The agreement provides that commissions are due on fully paid policies and these policies were fully paid and were not cancelled. .}{\insrsid14428265\charrsid14428265 }{ \insrsid9859457\charrsid14428265 The agreement here further provides that on}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 overpayment of commissions bought about by a return premium, Takagi s hall make the necessary adjustment by deducting the amount from future commissions.}{\insrsid14428265\charrsid14428265 }{\insrsid9859457\charrsid14428265 There is simply no evidence of an overpayment and this provision does not apply are returned on cancelled policies. These policies were not cancelled.}{\insrsid14428265 \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 V.}{\insrsid14428265 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\insrsid14428265 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid14428265 {\b\insrsid9859457\charrsid14428265 [24]}{\insrsid9859457\charrsid14428265 \tab We therefore }{\b\insrsid9859457\charrsid14428265 REVERSE }{\insrsid9859457\charrsid14428265 the ruling of the trial court that Takagi was entitled to a refund of the commission that it had paid IIU, and }{\b\insrsid9859457\charrsid14428265 REMAND}{\insrsid9859457\charrsid14428265 for entry of judgment in favor of IIU consistent with this Opinion.}{\insrsid14428265 \par }}