OPINION
¶ 1 Appellant Baxter Group, Inc. (Baxter) appeals from the trial court’s rulings after a bench trial on slander of title and breach of contract claims. Baxter also appeals the court’s awards of attorney fees, sanctions, and costs to appellees, James L. Bennett, individually and as trustee of the James L. Bennett Money Purchase Pension Plan (collectively “Bennett”) and Arnold Meyerstein (Meyerstein). For the reasons that follow, we affirm in part and vacate and remand in part.
*417 Facts and Procedural History
¶ 2 When reviewing issues decided following a bench trial, we view the facts in the light most favorable to upholding the court’s ruling.
Sabino Town & Country Estates Ass’n v. Carr,
¶ 3 Bennett made the required $10,000 deposit into an escrow account. Due to difficulties in obtaining appropriate financing, however, the closing date for the sale was extended several times. The buyers were never able to obtain the required financing. Eventually, Baxter accepted another buyer’s offer to purchase the property.
¶ 4 Because Baxter had sold the property to someone else, Bennett requested that the $10,000 security deposit be returned. Baxter refused, claiming it was entitled to the money as liquidated damages under the terms of the sales contract. In an attempt to ensure that Baxter returned the deposit, Bennett had the “Agreement of Purchase and Sale” (Agreement) recorded, before Baxter and the new buyer had closed the hotel’s sale under their agreement.
¶ 5 The title company subsequently discovered the recorded Agreement and asked Bennett and Meyerstein to release it, which they agreed to do in exchange for the $10,000 escrow deposit. Baxter refused to return the deposit, and Bennett and Meyerstein refused to release the recorded Agreement.
¶ 6 Bennett sued Baxter for breach of contract for failing to return the deposit, among other acts, and for fraud concerning an alleged extension of time for closing. Baxter filed a counterclaim against Bennett and a third-party complaint against Meyerstein, alleging against both, inter alia, fraud in the inducement and interference with its contract with the new buyer.
¶ 7 The trial court granted summary judgment in favor of Bennett and Meyerstein on the majority of Baxter’s counterclaims and cross-claims but denied summary judgment on Baxter’s claims of interference with contract and slander of title. After a bench trial on the remaining claims, the court ruled in favor of Bennett on his breach of contract claim against Baxter — awarding him the money held in escrow — but ruled in favor of Baxter on Bennett’s fraud claim. The court also ruled against Baxter on its two remaining claims for interference with contract and slander of title. The court awarded Bennett and Meyerstein their attorney fees incurred during the litigation, as well as costs and sanctions. Baxter appeals from these rulings.
Slander of Title Claim
¶ 8 Baxter first argues the trial court erred in granting Bennett and Meyerstein judgment after trial on Baxter’s slander of title claim, contending that “[n]o specific legal authority, statute or judgment permits the recording of a real estate sales agreement” and therefore the recorded Agreement was groundless and invalid pursuant to AR.S. § 33-420(A) and (D). No facts relevant to our resolution of this claim are in dispute, and we review the issue de novo as a matter of law.
McMurray v. Dream Catcher USA, Inc.,
¶ 9 Section 33-420(A) subjects a person to financial penalties for recording a document with the county recorder knowing or having reason to know “the document” is groundless or invalid. Section 33-420(D) provides that “[a] document purporting to create an interest in, or a lien or encumbrance against, real property not authorized by statute, judgment or other specific legal authority is presumed to be groundless and invalid.” Baxter’s argument focuses solely on whether the recording of the Agreement was groundless, not on the validity of the recorded document and *418 underlying real property interest itself. And § 33-420(D) pertains only to the validity of the document; it does not govern its recording. Therefore, Baxter has not shown that Bennett violated § 33-420.
¶ 10 Baxter further contends that the trial court erred in ruling in favor of Bennett and Meyerstein because they violated § 33-420(C) by “refusing to release a groundless and invalid document within twenty days of a written request.” But because Baxter has not shown the document Bennett and Meyer-stein recorded was groundless, it has not shown Bennett and Meyerstein violated § 33-420(C) by failing to release the interest. Additionally, because Bennett and Meyer-stein did not violate any subsection of § 33-420, we also reject Baxter’s additional argument that Bennett’s and Meyerstein’s purported violations entitled Baxter to damages. The trial court did not err in rejecting Baxter’s slander of title claims.
Breach of Contract Claims
¶ 11 Baxter next contends that the trial court erred in its ruling in favor of Bennett on his breach of contract claim. Baxter initially states that the grant of summary judgment on its breach of contract claim in favor of Bennett and Meyerstein should be reversed because the court “misconstrued the terms of the contract.” But this claim is “wholly without supporting argument or citation to authority,” so it is waived.
Brown v. U.S. Fid. & Guar. Co.,
¶ 12 Baxter further argues that, in ruling on Bennett’s breach of contract claim after trial, the trial court misinterpreted the relevant provisions of the Agreement in concluding that Baxter was in breach by refusing to release the $10,000 earnest money. In the absence of any relevant factual dispute, we review matters of contract interpretation de novo.
See Rand v. Porsche Fin. Servs.,
¶ 13 “[W]e will give effect to a contract as written where the terms of the contract are clear and unambiguous.”
Mining Inv. Group, LLC v. Roberts,
In the event Buyers default or otherwise fail to complete the purchase in accordance with this agreement, Seller shall be released from all obligations to sell the real property to Buyers and may proceed against Buyers upon any claims or remedy which Sellers may have in law or equity; provided, however that by placing their initials below[,] Buyer and Seller agree that it would be impractical or extremely difficult to fix actual damages in the event of Buyers’ default or failure to complete the purchase, and that the amounts actually deposited by Buyers in escrow shall be paid to Seller as liquidated damages and as Sellers’ sole and complete remedy, except that Buyer[s] will also be responsible to pay any and all costs incurred by Buyer[s] in the course of Buyer[s’] investigation.
¶ 14 Baxter argues that only the second clause of that provision specifically addresses liquidated damages and that, because this clause does not include the words “in accordance with this agreement,” Baxter would be entitled to collect damages for a “failure to complete the purchase” even if the conditions required of the buyers had not been met. Moreover, Baxter contends that the use of the word “or” in the clause “default or failure to complete the purchase” means that, even in situations where Bennett and Meyerstein had not defaulted on the contract but had failed to complete the purchase, they still would have forfeited their earnest money. The trial court found the clause unambiguous and concluded that the language “in accordance with this Agreement” incorporates the provision of the Agreement outlining the conditions to the buyers’ obligations.
¶ 15 We reject Baxter’s attempt to parse the various clauses and instead read the provision as a whole.
See State ex rel. Goddard v. R.J. Reynolds Tobacco Co.,
¶ 16 Moreover, the trial court reached its conclusions after hearing all of the evidence at the bench trial. Substantial evidence supports the court’s factual findings concerning the meaning of the contract.
See Kocher v. Ariz., Dep’t of Revenue,
¶ 17 Baxter further argues that we should reverse certain findings of the trial court regarding oral extensions of the contract. But Baxter concedes that these findings did not directly result in any award of damages against it. Consequently, we decline to review them. See Ariz. R. Civ.App. P. 1 (appeals for party “aggrieved by the judgment”).
Attorney Fees, Sanctions, and Costs
¶ 18 Baxter next argues that the trial court erred in its award of attorney fees, sanctions, and costs to Bennett and Meyerstein. The court awarded attorney fees, sanctions, and costs under multiple statutes and multiple theories, and we address each one in turn.
Attorney Fees Pursuant to A.R.S. § 12-311.01 (A)
¶ 19 Baxter asserts that the trial court incorrectly applied § 12-341.01(A) in awarding attorney fees to Bennett and Meyerstein because it included fees related to the tort claims. “As a general rule, the parties to a civil proceeding are responsible for their own litigation expenses.”
Foster ex rel. Foster v. Weir,
¶ 20 The meaning of “arising out of a contract” as used in § 12-341.01(A) has been the subject of many appeals in which courts have had to evaluate its applicability to non-contract claims.
See, e.g., Marcus v. Fox,
¶ 21 In
Ramsey Air Meds,
one of the more recent cases, this court directly addressed the recoverability of attorney fees expended for litigating a tort claim “arising out of a contract.”
See
¶ 22 Absent an express, successful contract claim, the Ramsey Air Meds court then looked at whether the tort claims there independently arose “out of a contract” for purposes of the statute. Id. ¶¶ 18-29. Following a comprehensive review of the case law, Ramsey Air Meds concluded that
the court should look to the fundamental nature of the action rather than the mere form of the pleadings. The existence of a contract that merely puts the parties within tortious striking range of each other does not convert ensuing torts into contract claims. Rather, a tort claim will “arise out of a contract” only when the tort could not exist “but for” the breach or avoidance of contract. When the duty breached is one implied by law based on the relationship of the parties, that claim sounds fundamentally in tort, not contract. In such cases, it cannot be said that the plaintiffs claim would not exist “but for” the contract. The test is whether the defendant would have a duty of care under the circumstances even in the absence of a contract.
Id. ¶ 27.
¶ 23 In
Modular Mining Systems, Inc. v. Jigsaw Technologies, Inc.,
¶ 24 Baxter brought claims on several tort theories in addition to its claim for breach of contract. The tort claims include: interference with a contractual relationship and prospective business advantage with the new buyer, fraud in the inducement, unfair competition, and slander of title and filing false documents. These types of claims have been found not to arise “out of a contract.”
Morris v. Achen Constr. Co.,
*421
¶ 25 And the trial court’s finding that these claims “would” not have been brought “but for” the contract claim does not satisfy the
Ramsey Air Meds
standard which allowed attorney fees for tort claims that could not have been brought but for the breach of contract.
See Ramsey Air Meds,
Attorney Fees Pursuant to A.R.S. §§ 12-341.01(C) and 12-349(A)
¶ 26 Baxter argues the trial court erred in awarding attorney fees pursuant to §§ 12-341.01(C) and 12-349(A) because the court did not make appropriate findings and because its claims were not groundless, did not constitute harassment, and were made in good faith.
1
The applicability of §§ 12-341.01(C) and 12-349(A) is a question of statutory interpretation that this court reviews de novo.
See Ramsey Air Meds,
¶ 27 Section 12-341.01(0 provides: “The court shall award reasonable attorney fees in any contested action upon clear and convincing evidence that the claim or defense constitutes harassment, is groundless and is not made in good faith.” And § 12-349(A) provides:
the court shall assess reasonable attorney fees, expenses and, at the court’s discretion, double damages of not to exceed five thousand dollar’s against an attorney or party, including this state and political subdivisions of this state, if the attorney or party does any of the following:
1. Brings or defends a claim without substantial justification.
2. Brings or defends a claim solely or primarily for delay or harassment.
3. Unreasonably expands or delays the proceeding.
Section 12-349(F) defines “without substantial justification” as “meaning] that the claim or defense constitutes harassment, is groundless and is not made in good faith.”
¶ 28 “[T]he trial court must make appropriate findings of fact and conclusions of law” for all three elements.
Fisher ex rel. Fisher v. Nat’l Gen. Ins. Co.,
¶ 29 Here, the trial court referred to its earlier findings of fact regarding Baxter’s having made false statements in a letter sent to the title company, the closing of the sale to the third party, and Baxter’s claim for damages for slander of title and intentional interference. It found that Baxter had “asserted certain claims without substantial justification causing unreasonable delay in this litigation and which claims were in the nature of harassment up to the day of trial.” It also concluded that Baxter had “brought or defended claims without substantial justification and unreasonably expanded the proceedings by failing until the time of trial to notify the parties and this Court of which claims or defenses it was no longer pursuing.”
*422
¶30 Baxter complains the trial court did not make a finding that its claims were groundless or were made in bad faith. But, as it notes, “without substantial justification” includes a finding that the claim is groundless and made in bad faith.
See
§ 12-349(F). And the court’s findings are specific enough for us to evaluate them on review.
See Richey,
¶ 31 Baxter further argues its claims were not groundless, intended to harass, made in bad faith, or meant to cause unreasonable delay. “We view the evidence in a manner most favorable to sustaining the award and affirm unless the trial court’s finding that the action [was groundless, harassing and in bad faith] is clearly erroneous.”
Phoenix Newspapers,
¶ 32 Baxter has not made any substantial argument on appeal that its claims against Bennett for slander of title and interference with a business relationship were valid. The trial court could have found they were groundless, intended to harass, made in bad faith, or meant to cause an unreasonable delay, and we cannot say that such a finding would be “clearly erroneous.” Therefore, we reject Baxter’s claim.
¶ 33 Baxter further contends that the trial court misapplied § 12-349(A) by basing its decision on “a few minor elements of damages.” The court found that Baxter had “asserted ... claims without substantial justification causing unreasonable delay” and that the claims “were in the nature of harassment.” Thus, it concluded that Bennett and Meyerstein were entitled to attorney fees pursuant to § 12-349. Although the court’s finding that Bennett was entitled to fees followed a paragraph finding that Baxter had presented no evidence on certain elements of damage, the court did not limit the basis for its award to the “few minor elements of damages” to which Baxter refers. Rather, the court referred to its findings of fact and conclusions of law from an earlier ruling in finding that Baxter’s claims were “without substantial justification.”
¶ 34 Finally, Baxter challenges the amount of attorney fees awarded based on the expansion of the issues. Although the findings of fact and conclusions of law upon which the trial court relied in awarding the fees are sufficient to meet the requirements of the statutes, they pertain to discrete issues which were not central to the basic breach of contract and tort contests. But the amount the court awarded does not appear to be confined to these specific issues. We cannot uphold the court’s awards of the entire amount of Bennett’s and Meyerstein’s attorney fees based on these limited findings. Therefore, we vacate the attorney fees awards based on §§ 12-341.01(0) and 12-349(A) and return the issue for reconsideration.
Sanctions
¶ 35 Baxter further argues the trial court erred by awarding Bennett and Meyerstein each $4,000 as a sanction, claiming that the court gave no factual basis for those awards. But, as we have concluded above, the court made sufficient findings and conclusions to support an award under § 12-349(A), which authorizes the court to grant “double damages of not to exceed” $5,000. And Baxter does not identify with particularity and proper argument any other defect, so any further argument is waived.
See Brown,
Costs
¶ 36 Baxter argues the trial court erred in awarding taxable costs to Bennett and Meyerstein because it included certain expenses that do not meet the requirements of the applicable statute. “[Wjhether certain expenditures are taxable costs is a matter of law that we review de novo.”
Foster ex rel. Foster v. Weir,
¶ 37 The trial court awarded taxable costs to Bennett and Meyerstein in the amounts of $1,571.61 and $5,023.92 respectively. But few of the taxable costs charged by both Bennett and Meyerstein meet the definition in § 12-332(A). There are some costs for the taking of depositions, but their totals fall far short of the awards. Travel costs related to the taking of depositions outside Arizona and photocopies of deposition records have been determined to be taxable costs.
Young’s Market Co. v. Laue,
¶ 38 The trial court also awarded Bennett double taxable costs ($1,932) as a sanction pursuant to Rule 68(g), Ariz. R. Civ. P., because Baxter had declined Bennett’s offer of judgment. However, the rule only allows consideration of taxable costs as defined by § 12-332, and we are unable to find properly taxable costs that amount to $966 — half of the awarded amount. Thus, we remand this issue for a recalculation of taxable costs, including the double taxable costs awarded as a sanction, consistent with this decision and the definition set forth in the statute.
Judgment against Margaret and Loran Baxter
¶ 39 Baxter finally argues that Margaret and Loran Baxter were improperly included in the judgment in violation of their right to due process because they were not parties below. We first note that the Baxters, as individuals, were not parties to the lawsuit.
2
Under certain circumstances, non-parties are allowed to appeal a judgment.
See, e.g., Wieman v. Roysden,
Attorney Fees on Appeal
¶ 40 All parties request attorney fees on appeal. Section 12-341.01(A) authorizes the court to grant attorney fees to the “successful party” in a contract action. Bennett has been successful on most of the issues but Baxter has obtained a remand on some of the attorney fees, sanctions, and costs. If the trial court ultimately awards Bennett all or substantially all of his attorney fees on any basis on remand, it is directed to also award *424 Bennett his reasonable attorney fees incurred on appeal. Baxter’s request for attorney fees is denied.
Conclusion
¶ 41 In light of the foregoing, we affirm in part and vacate and remand in part.
Notes
. Baxter addresses §§ 12-341.01(C) and 12-349(A) in separate sections of its opening brief, but its argument sometimes conflates the two. And because of the similarity of the requirements under each statute, we address the arguments together.
. Baxter does not assert that it, as an entity, has standing to bring an appeal on behalf of Margaret and Loran Baxter, as individual shareholders, so we need not address this question.
. The notice of appeal states only that “Defendant Baxter Group, Inc. appeals" from the trial court's judgment.