Intellectual property (patents, copyrights, trademarks and trade secrets) are a subset of general intangible assets. Intellectual property litigation (including tort, contract breach and other) is becoming increasingly common. Such litigation claims typically involve the forensic analysis of owner/operator lost profits or some other measure of economic damages. The generally accepted intellectual property economic damages methods are typically influenced by statutory authority or judicial precedent. This discussion summarizes the generally accepted economic damages methods for different types of intellectual property and for different types of litigation claims. In addition, this discussion provides guidelines for intellectual property economic damages expert report writing and expert witness testimony.

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