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 William
H. Black, CPA, PC
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Intellectual Property |
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Bill Black has conducted financial analysis and incremental profitability studies,
created and validated financial models, evaluated damages claims, provided
expert testimony and assisted counsel in a number of significant intellectual
property matters throughout the United States. Key elements of one damage
calculation included identification of fixed and variable costs in a job order
manufacturing environment, and documentation of incremental profitability.
Plaintiff was awarded substantially all the damages claimed. In another
multi-million dollar matter, Black delivered expert testimony highlighting the
analytical and conceptual errors in the opposing expert’s presentation and
successfully rebutting the claimed damages. Key errors included ignoring the
availability of acceptable non-infringing substitutes, and assuming that all
defendant sales would have been made by plaintiff (at a substantially higher
price point). Black has developed a structured methodology for evaluating
likely intellectual property damages at an early stage, which is discussed
here.
Other case examples include:
Trade Secrets
- Financial modeling and damages calculation for an innovative optical
product
Trade Name
- Assisted a building supply distributor in quantifying damages from a
competitor’s use of a confusingly similar trade name
Patent Damages
- Technical fabrics
- Electronic components
- Innovative flotation products
- Retail inventory control devices
- Oil well fire suppression equipment
- Home repair product
- Fire engines
- Garment manufacturing equipment
- Marketing package innovation
- Textile manufacturing equipment
Intangible Assets
Franchise Rights
- Identification and valuation of components of territorial franchise rights
for a health care services business
- Estimating the value of a telecommunication retail sales franchise
- Calculating damages from the breach of a distribution agreement in the
Middle East
Goodwill
- Differentiating between personal goodwill and practice goodwill for a
regional office of an AmLaw 100 national law firm
- Goodwill measurement and
apportionment in divorce valuations
- Demonstrating that valuation
prepared by the purchaser of a
multi-physician specialty practice
failed to recognize contribution of
goodwill and other intangible assets
to cash flow from the practice
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