A U.S. subsidiary of a major, global chemical, agricultural, and healthcare corporation engaged CRA to determine the fair market value of certain intellectual property rights used in magnetic resonance imaging products. This valuation analysis was prepared for tax purposes and for purposes of supporting a set of transactions wherein the subject assets were transferred to an affiliate company. The Income Approach and the Market Approach were the primary methodologies employed in the valuation analyses.
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...