A U.S. affiliate of a global video systems and games manufacturer retained CRA to investigate the royalty payments received from one of its distribution licensees. Pre-site analysis included preparation of document and information requests and verification of the mathematical accuracy of the royalty statements. On-site inspection and post-site analysis involved detailed reconciliation of the royalty statements with licensee documents, including sales invoices, inventory records, credit memos, and financial statements. Through the efforts described above, CRA identified and formally documented underreported royalties in excess of $600,000.
IP Literature Watch: March 2024
In this month’s IP Literature Watch we include an article analyzing four case studies of controversy over license design in open-source software and hardware...