958
Showing all 3 results
-
Lucent v. Microsoft — Following the case of the shrinking damages
September / October 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 958
Abstract: The decade-old patent infringement litigation in Lucent Technologies, Inc. v. Microsoft Corp. illustrates, as the court itself observed, “the difficulty of properly valuing a small patented component, without a stand-alone market, within a larger program.” Lucent won “reasonable royalty” damages against Microsoft, but the award was reduced repeatedly until, in January 2012, the parties settled their dispute for an undisclosed sum. This article explains the court’s reasoning as it tried to determine damages regarding a product that contained both infringing and noninfringing components. A sidebar discusses application of the entire market value rule. Citation: Lucent Technologies Inc. v. Microsoft Corp., Case No. 07-CV-2000 H (CAB) (S.D. Cal. Nov. 10, 2011)
-
All’s fair… or not – Understand the various standards of value
July / August 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 958
Abstract: The need for business valuations arises in myriad types of litigation, but valuation is seldom as simple as it might seem. The final appraisal estimate is influenced by a variety of factors, including the standard of value. This article outlines the various value standards — fair market, fair, investment and intrinsic — how they differ from one another and how professional valuators decide when to apply each. (Updated 8/31/12)
-
Is it time to expand? Caution is the name of the game when bulking up for a recovery
Spring 2012
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 958
Abstract: Sales are finally recovering in most states, and banks are lending again. So, it might be time for many dealerships to renovate, repair or expand to stay competitive in their market. But how to be sure? This article discusses how to look at market forecasts and examines the scenario analysis tools a CPA can use to evaluate whether an investment makes sense. A sidebar offers some tax reasons why expansion might be a good idea in 2012.