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  • July 22, 2024

    How to Value: Tire Dealers

    Industry Description The tire dealers industry retails tires and tire tubes for automobiles like passenger cars, sport utility vehicles and commercial trucks (NAICS 441300). This industry includes maintenance services and excludes mail order and online tire sellers. The following are some basic characteristics of the tire dealers industry: Industry Trends The tire dealers industry is…

  • July 8, 2024

    Special Issues in Intellectual Property Valuation

    Intellectual property valuation is a complicated subject. Intellectual property valuation is hindered by the difficulty of sourcing financial information specific to the intellectual property. It is difficult (though not impossible, that is what Our Experts do) to separate the economic effects of an intellectual property from that of the company exploiting them. Intellectual property suffers…

  • July 1, 2024

    Investigating Financial Fraud

    Once you have discovered some manner of theft from your (or your client’s) company, it is important to handle the situation carefully and responsibly.  Fraud investigations are complex and multifaceted processes that require a systematic approach throughout. Assemble a Team of Professionals The first step in assessing an internal fraud is to assemble a team…

  • June 17, 2024

    How to Value: Florists

      Industry Description The florists industry retails cut flowers, floral arrangements and potted plants (NAICIS 453100). Industry players purchase products from domestic and international flower farms and wholesalers then sell them to the public. This industry excludes players who primarily serve as electronic shopping websites or do mail-order. The following are some basic characteristics of…

  • June 10, 2024

    Copyright Damages Can Extend Beyond Three Years

    In certain circumstances.  A 6-3 decision on Warner Chappell Music, Inc. v. Nealy held that damages for copyright infringement can include all infringing acts, not just damages in the past three years.  Prior to this decision, damages were limited to a three-year period under the Copyright Act.  Background Music from the now defunct Music Specialists,…

  • June 3, 2024

    The Basics of the Panduit Test

    Establishing a clear framework for assessing damages is essential in patent and intellectual property litigation. One of the most widely recognized methods for determining damages in patent infringement cases is the Panduit Test. The Panduit Test provides a structured approach to evaluate the financial impact of patent infringement.  While the Panduit Test was originally created…

  • May 27, 2024

    How to Value: Hobby & Toy Stores

      Industry Description The hobby & toy stores industry retails a broad range of toy and hobby goods, such as traditional dolls and toys, electronic toys, video games, boardgames, hobby kits and craft supplies (NAICS 451120). This industry does not include companies that primarily retail toys, fabric and sewing supplies or children’s apparel and furniture…

  • May 20, 2024

    The Basics of Price Premiums

    In commercial litigation, price premiums are used to calculate damages in certain claims. Expert witnesses with specialized knowledge in economics, finance, marketing, or other related fields are frequently called upon to testify.  This article explores the complexities surrounding price premium calculations and the unique contribution that expert witnesses make in legal disputes involving this concept.…

  • May 13, 2024

    Key Qualities of an Effective Expert Witness

    Engaging the right expert witness can be pivotal to the success of a case.  Expert witnesses are called upon to help the court explain complex material to assist the court in understanding highly technical issues.  Lawyers must consider these qualities to ensure that their witness is credible, persuasive, and reliable. The following are the most…

  • May 8, 2024

    How to Value: Furniture Stores

      Industry Description The furniture stores industry retails household, outdoor and office furniture, excluding goods combined with office supplies and equipment (NAICS 442100). Predominantly retailed are living room, dining room and bedroom furniture, upholstered and otherwise. Also included are desks and home office goods, lamps, recliners, rugs and outdoor furniture. The following are some basic…

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