A CRA expert valued certain trademarks to support the SEC’s claim for negligence-based fraud, relating to the failure to timely impair the trademarks. CRA utilized an income approach based on projected royalties and a multiples analysis based on comparable transactions to value the trademarks. Based on that analysis, the carrying values of the trademarks exceeded their fair values and they should have been impaired by the defendant. The defendant consented to the final judgment of a civil penalty and permanent injunction, filed days after the complaint.
CRA Sessions | AI, inventorship, and the case for trade secrets
They explore why companies are increasingly turning to trade secrets to protect AI-generated innovations, the advantages trade secrets offer over patents, and...