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Lost Profits

These articles encompass issues regarding lost profits, damages, discount rates, risk, measuring damages of new businesses, and more.


Lost Profits Damages: A Natural Extension of Business Valuation Skills
A natural extension of business valuation work is in commercial damages. The business appraiser is well trained and positioned to do this work since much of the work and analysis done in a business valuation is very similar to that done in a lost profits damages calculation. This section is a primer on lost profits damages calculations. Learn More>>
Modeling and Discounting Future Damages
In future-damages trials, CPA expert witnesses may find determining the current value of future earnings through adjustments based on input factors—rather than just through discount rates—is easier for juries to understand. Learn More>>
Damages Aren't Always Patently Obvious
A spike in lawsuits alleging infringements of Intellectual Property (IP) rights has created a niche for CPA litigation consultants who provide in-depth detailed financial analyses to calculate economic damages and give testimony as expert witnesses. This article describes relevant factors and case law guidelines when evaluating lost profits from patent infringements. Learn More>>