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Showing all 10 results
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Vectura Ltd. v. GlaxoSmithKline LLC – Reasonable royalty damages reflect built-in apportionment
January / February 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: Valuation experts commonly use the reasonable royalty method to measure damages in patent infringement cases. When a royalty base is the “entire market value,” an expert may apportion it among the product’s infringing and noninfringing components. But when reasonable royalty damages are based on a sufficiently comparable license, apportionment is often unnecessary. This article summarizes a recent Federal Circuit decision in which the court ruled that apportionment was already built into the expert’s model. A sidebar explains how the relief from royalty method works. Vectura Ltd. v. GlaxoSmithKline LLC, 981 F.3d 1030 (Fed. Cir. 2020).
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Vectura Ltd. v. GlaxoSmithKline LLC – Reasonable royalty damages reflect built-in apportionment
January / February 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: Valuation experts commonly use the reasonable royalty method to measure damages in patent infringement cases. When a royalty base is the “entire market value,” an expert may apportion it among the product’s infringing and noninfringing components. But when reasonable royalty damages are based on a sufficiently comparable license, apportionment is often unnecessary. This article summarizes a recent Federal Circuit decision in which the court ruled that apportionment was already built into the expert’s model. A sidebar explains how the relief from royalty method works. Vectura Ltd. v. GlaxoSmithKline LLC, 981 F.3d 1030 (Fed. Cir. 2020).
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Effective altruism gains momentum – These donors want maximum “bang for their buck”
Summer 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: Proponents of so-called “effective altruism” have gained footing in recent years. That’s evidenced by the growing role of organizations like GiveWell and The Life You Can Save, which help so-called effective altruists select organizations to support, based on objective data about the organizations’ effectiveness at helping others. This article discusses the movement and criticisms of it. A sidebar addresses how nonprofits can benefit from effective altruism in their recruiting.
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West Plains, LLC v. Retzlaff Grain Co. – Loss-of-value damages upheld despite survival of business
May / June 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: In commercial tort claims, courts must decide how much damage the plaintiff suffered from the defendant’s alleged wrongdoing. This article summarizes a recent Eighth U.S. Circuit Court of Appeals case that upheld a jury’s damages award based on lost market value, even though the business wasn’t completely destroyed. A sidebar highlights the benefits of hiring a separate financial expert to conduct a formal appraisal review. West Plains, LLC v. Retzlaff Grain Co., 870 F.3d 774, 8th Cir., August 30, 2017
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West Plains, LLC v. Retzlaff Grain Co. – Loss-of-value damages upheld despite survival of business
May / June 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: In commercial tort claims, courts must decide how much damage the plaintiff suffered from the defendant’s alleged wrongdoing. This article summarizes a recent Eighth U.S. Circuit Court of Appeals case that upheld a jury’s damages award based on lost market value, even though the business wasn’t completely destroyed. A sidebar highlights the benefits of hiring a separate financial expert to conduct a formal appraisal review. West Plains, LLC v. Retzlaff Grain Co., 870 F.3d 774, 8th Cir., August 30, 2017
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Simplify, simplify, simplify – Increase in the de minimis safe harbor for tangible property helps small businesses
February / March 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: In late 2015, IRS Notice 2015-82 increased the de minimis safe harbor for deducting (rather than capitalizing) the amounts paid to acquire, produce or improve tangible property. The increase is from $500 to $2,500 per item for small businesses that don’t have “applicable financial statements.” This article explains the new notice’s benefits and requirements, suggesting that businesses that don’t have applicable financial statements will want to revisit their policies for capitalizing purchases of tangible property, in light of the new rule. A sidebar notes that, for businesses with applicable financial statements, the safe harbor remains unchanged.
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Is your bond portfolio ready for rising rates?
July / August 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: Recent Federal Reserve decisions suggest the era of rock-bottom interest rates is over. This article explains how, when rates rise, a bond’s interest rate becomes less attractive to buyers in the marketplace. But it urges investors to remember that a bond’s total return consists not only of price performance, but also income payments, and suggests some new strategies that might reduce risk and improve returns. A sidebar explains why cash investments could become more appealing as rates rise.
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Coming soon: Private company exceptions to GAAP – Rules simplified for goodwill and interest rate swaps
June / July 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: For years, small companies and their accountants have complained about the increasing complexity and costs of complying with Generally Accepted Accounting Principles (GAAP). In January 2014, FASB released two Accounting Standards Updates (ASUs) that offer private companies alternate reporting methods for goodwill and simple interest rate swaps. This article explains how the alternate methods differ from current GAAP. A sidebar lists a number of “triggering events” that can signal a need for testing goodwill impairment.
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Goodbye expensing, hello depreciation – Final IRS “repair regs” to arrive this year
March / April 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: In 2011, the IRS released its long-awaited “repair regulations” for businesses that acquire, produce or improve tangible property. These rules cover everything from overhauling plumbing and electrical systems to fixing ventilation systems, cracked foundations and leaky roofs. The regs are expected to be finalized this year. In the meantime, the temporary rules are optional until 2014, though subject to minor revision. This article looks at the rules as they stand, particularly in regard to expensing vs. depreciation. A sidebar discusses safe harbors.
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Uncover cash sources with cost segregation
Spring 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: The economic downturn has been hard on all businesses, including many community banks, so it’s important to explore all options for improving your cash flow. One tool you should consider is the cost segregation study.