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