Page 72 - Intellectual Property Disputes
P. 72

Analyses to Support an Opinion on a Hypothetical Negotiation


               To maximize the effectiveness of an analysis of a hypothetical negotiation, the expert may want to
               perform the following types of analysis, depending on the facts of the case, consistent with the Georgia-
               Pacific and hypothetical negotiation parameters.




                    Georgia-Pacific Factors               Analysis                   Where to Find
                  1, 2, 3                       Review of existing license    Public filings, licenses
                                                agreements pertaining to the   involving the parties to the
                                                intellectual property in suit   case (often produced in
                                                or similar intellectual       discovery), and financial
                                                property.                     records of the parties
                                                These agreements may be
                                                between the plaintiff and the
                                                defendant, between either of
                                                the parties and others not
                                                involved in the suit, or
                                                between parties not involved
                                                in the suit. In general, the
                                                closer the technology and
                                                the parties, the more relevant
                                                the agreements. Based on the
                                                facts and circumstances of
                                                the matter, a financial expert
                                                may collaborate with a
                                                technical expert to identify
                                                the most comparable and
                                                relevant licenses.
                                                Comparable licenses are
                                                discussed in a separate
                                                section.
                  8, 12, 13                     Profitability of products     Company financial records,
                                                covered by the intellectual   public filings, sales reports
                                                property in suit compared to   and invoices, technical
                                                that of other products        expert reports
                  8, 9, 10                      Review of marketing           Company financial
                                                materials to determine the    statements, internal company
                                                importance of the covered     correspondence, marketing
                                                feature to the sales and      plans, correspondence with
                                                profitability of covered and   customers, sales training
                                                infringing products           materials, and customer
                                                                              opinion surveys
                  5                             Documents pertaining to the  Internal correspondence,
                                                competitive relationship      licensing history and
                                                between the companies         correspondence, each party’s



        68                    © 2020, Association of International Certified Professional Accountants
   67   68   69   70   71   72   73   74   75   76   77