Economic Damages Calculation Memo

Use when a forensic accountant, CPA-ABV, CPA-CFF, CFE, MAFF, valuation analyst, or financial-litigation consultant working under a credentialed expert needs to draft an economic damages calculation memo for breach of contract, lost profits, business interruption, intellectual-property infringement, wrongful termination / employment discrimination, wrongful death, personal-injury earnings loss, post-acquisition / earn-out, shareholder-oppression, or partner-dispute matters. Guides scoped engagement intake (role, matter type, jurisdiction, governing law, trier of fact, pleadings, retention type, deadlines), pleading-anchored cause-of-action and damages theory framing, loss period definition (date of breach / injury, but-for period, mitigation cut-off), method selection (before-and-after, yardstick / benchmark, market-share / market-model, sales-projection, cost-plus, hypothetical negotiation under Georgia-Pacific for IP, statutory damages, capitalized-earnings, lost-business-value, life-care-plan and earnings-loss for personal injury), incremental-cost analysis (variable vs fixed, avoided costs as offsets, contribution margin), mitigation and other offsets, discount-rate and present-value framework (risk-free + risk premium, WACC for going-concern, Norfolk & Western for personal injury), prejudgment-interest treatment per the governing law, tax treatment (gross-up vs lost-net-of-tax, tax-affecting for closely-held businesses), Bates-traced source-document index, Daubert / Kumho reliability self-check (relevance, fit, methodology, error rate, peer review, general acceptance, reasonable-certainty), AICPA SSFS No.1 / VS No.1 self-check, sensitivity scenarios, assumption-and-limitation register, and produces a DRAFT calculation memo with an unsigned engagement-partner sign-off block — for engagement-partner and retaining-counsel review before any Rule 26 disclosure, deposition, or trial use. Never an executed expert report, never legal advice, never investment advice, never an opinion on liability.

by @archlab-space (devasher)·MIT-0