CRA’s Intellectual Propety Practice performed an ASC 350 and ASC 360 impairment analysis for a contract manufacturer. The analysis included recoverability testing and an impairment measurement calculation under ASC 360. The ASC 350 goodwill impairment analysis included both a comparison of the reporting units carrying value with its fair value as well as a hypothetical purchase price allocation to determine the goodwill impairment loss.
Patent Damages: Recent Trends in Daubert Decisions
In this Insights, we update the Daubert Decision trends in last year’s Insights with 2021 data.[1] Daubert Decision trends are based on our review of available...