Goodyear filed its Notice of Appeal on July 7, 1999. This is a bright line rule, designed to assist the litigants and the appellate courts to distinguish between orders and rulings of the trial court that are final and appealable and those that are not. Goodyear's only point on appeal is that it was entitled to a final, appealable judgment taxing its deposition expenses as costs, as a matter of law. They also argue that deposition expenses are no longer taxed as court costs owing to statutory changes that went into effect July 1, 1997. We address the jurisdictional issue first.
Appellate jurisdiction is statutory.
An appealable judgment disposes of all issues in a case, leaving nothing for future determination. The final judgment rule is based on the belief that piecemeal appeals are oppressive and costly, and that optimal appellate review is achieved by allowing appeals only after the entire action is resolved in the trial court. The requirement that a final judgment be entered before an appeal can be taken is designed to avoid disruption of the trial process, to prevent appellate courts from considering issues that may be addressed later in trial, and to promote judicial efficiency. The Court of Appeals, accordingly, is required sua sponte to determine whether a judgment is final for purposes of appeal, and if the appeal is found to be premature, it must be dismissed. It is the content, substance, and effect of the order that determines finality and appealabilty.