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reference · economic damages

Every damages model, and when each one applies.

The complete working map of the field: what each measure actually measures, the facts that point to it, what it demands in records, and where it gets attacked.

Damages is not one method with variations. It is a large family of distinct measures, each answering a different economic question, each with its own evidentiary demands and its own well-worn line of attack. Most reference material treats them one at a time, inside the practice area that uses them, which is why a litigator can be expert in three of them and unaware that a fourth fits their facts better. This page is the whole map in one place. It is the same taxonomy the Institute’s concierge works from, published rather than kept internal, because a reference that only we can see is worth less than one counsel can check us against.

73 models, 28 sources across 21 of them

Grouped by family. Where a model has a full treatment on this site, its name links to it. Where it does not, the entry here is the reference: enough to recognise the model on the facts, know what it would demand, and know what the other side will say about it. The literature listed under each is the foundational work, cited so you can go to the source rather than take our word for it.

Core measures of loss

The principal ways a loss can be measured at all. Most disputes begin by choosing among these, and the choice is usually made by habit.

Lost profits

Profits the plaintiff would have earned but for the conduct, less profits actually earned.
When
A trading business lost revenue over a bounded period and then recovered, or would have.
Requires
Historical financials at monthly granularity, cost detail fine enough to separate fixed from variable, pre-dispute budgets and pipelines.
Attacked on
The counterfactual is speculative, and the incremental cost deduction is too small.
Expertise
Forensic accountant or economist.
Foundational literature
  1. Anton, J. J. & Yao, D. A. (2006). Finding "Lost" Profits: An Equilibrium Analysis of Patent Infringement Damages. Journal of Law, Economics, and Organization, 23(1), 186-207. https://doi.org/10.1093/jleo/ewm008 Models how lost-profits awards depend on the but-for competitive equilibrium.
Read the full treatment →

Lost business value (diminution in value)

The value of the enterprise as it is against its value in the but-for world.
When
The harm is permanent: the business was destroyed, or is worth less going forward rather than merely interrupted.
Requires
Valuation inputs: projections, a defensible discount rate, comparable companies or transactions, a valuation date.
Attacked on
The discount rate is unsupported, the comparables are not comparable, and it double counts with any lost profits claimed alongside.
Expertise
Business valuation specialist, often with a credential distinct from forensic accounting.
Read the full treatment →

Unjust enrichment and disgorgement

The defendant’s gain from the conduct, measured on the defendant’s own records.
When
The plaintiff is young, small, or could never have captured the sales itself, while the defendant did well and keeps good records.
Requires
Defendant-side revenue and cost data, obtained in discovery, plus a basis for apportionment.
Attacked on
No apportionment analysis, and a fight over which costs the defendant may deduct.
Expertise
Forensic accountant.
Foundational literature
  1. Virgo, Graham (2015). The Principles of the Law of Restitution. https://doi.org/10.1093/acprof:oso/9780198726388.001.0001 Standard treatment of restitutionary principles and the measure of enrichment.
Read the full treatment →

Expectation damages (benefit of the bargain)

The position the plaintiff would have occupied had the contract been performed.
When
A contract was breached and the plaintiff wants the value of full performance.
Requires
The contract terms, the performance actually rendered, and evidence of the value promised.
Attacked on
The expected benefit was speculative, or foreseeability and certainty are contested.
Expertise
Forensic accountant or economist.
Foundational literature
  1. Rogerson, William P. (1984). Efficient Reliance and Damage Measures for Breach of Contract. The RAND Journal of Economics, 15(1), 39. https://doi.org/10.2307/3003668 Compares expectation, reliance and restitution measures on efficiency grounds.
  2. Spier, Kathryn E. & Whinston, Michael D. (1995). On the Efficiency of Privately Stipulated Damages for Breach of Contract: Entry Barriers, Reliance, and Renegotiation. The RAND Journal of Economics, 26(2), 180. https://doi.org/10.2307/2555912 Analyses stipulated damages against the expectation baseline.

Reliance damages

Expenditures wasted in reliance on the promise, restoring the plaintiff to its pre-contract position.
When
Expectation damages cannot be proven with certainty, often because the venture had no track record.
Requires
Documented outlays made in reliance, and evidence they were wasted rather than salvaged.
Attacked on
The expenditures would have been lost anyway because the venture would have failed regardless.
Expertise
Forensic accountant.
Foundational literature
  1. Fuller, L. L. & Perdue, William R. (1936). The Reliance Interest in Contract Damages: 1. The Yale Law Journal, 46(1), 52. https://doi.org/10.2307/791632 The article that named and separated the expectation, reliance and restitution interests.

Restitution and quantum meruit

The value of the benefit conferred on the defendant, rather than the plaintiff’s loss.
When
No enforceable contract, or the plaintiff performed and wants the reasonable value of that performance.
Requires
Evidence of the work performed and market rates for it, or the value received by the defendant.
Attacked on
The benefit was worth less than claimed, or was never actually conferred.
Expertise
Industry or valuation expert, sometimes a forensic accountant.

Out-of-pocket loss

The difference between what was paid and the true value of what was received.
When
A misrepresentation induced a transaction, commonly in fraud and securities matters.
Requires
The transaction price and a valuation of what was actually received at the transaction date.
Attacked on
The true value is contested, and later declines are attributed to other causes.
Expertise
Valuation or financial economist.

Liquidated damages provisions

Not a measure of loss but a contractual stipulation of it, tested against anticipated harm.
When
The contract fixes a sum, and the fight is whether it is a reasonable forecast or an unenforceable penalty.
Requires
Evidence of the harm anticipated at contracting, and the difficulty of estimating it then.
Attacked on
The stipulated sum bears no relationship to any harm actually anticipated.
Expertise
Economist, on the reasonableness of the ex ante estimate.
Foundational literature
  1. Goetz, Charles J. & Scott, Robert E. (1977). Liquidated Damages, Penalties and the Just Compensation Principle: Some Notes on an Enforcement Model and a Theory of Efficient Breach. Columbia Law Review, 77(4), 554. https://doi.org/10.2307/1121823 The economic case for enforcing stipulated damages, and the limits of the penalty rule.

Building the counterfactual

Every measure above rests on a world that did not happen. These are the methods for constructing it, and the discipline of separating the conduct from everything else that moved.

But-for projection

The path the business would have taken, constructed directly from evidence.
When
No clean before period and no clean comparator, so the counterfactual must be built rather than compared.
Requires
Contemporaneous budgets and board projections, market sizing, and honest capacity constraints.
Attacked on
Every assumption is a separate cross-examination, and the projection outruns the plaintiff’s own pre-dispute documents.
Expertise
Economist.
Read the full treatment →

Before-and-after

The business against its own performance in an unaffected period.
When
A stable trading history exists and the conduct is a clean break in it.
Requires
A long, representative clean period, and evidence that nothing else changed at the same time.
Attacked on
The before period was contaminated, unrepresentative, or would not have continued.
Expertise
Forensic accountant or economist.
Read the full treatment →

Yardstick or benchmark comparison

The plaintiff against a comparable firm, portfolio or index the conduct never touched.
When
The plaintiff is new or transformed, so its own history cannot serve as the baseline.
Requires
A comparator genuinely similar in market, scale, cost structure and growth stage.
Attacked on
The comparator is not comparable, or was chosen because it performed well.
Expertise
Economist.
Read the full treatment →

Regression forecasting

A model fitted on clean data and projected through the damages period.
When
Enough data exists to measure what actually drove results, and the counterfactual should be driven by data rather than judgment.
Requires
A clean estimation period, and variables for the factors that move the outcome.
Attacked on
Specification: the controls, the functional form, and robustness to reasonable alternatives.
Expertise
Econometrician.
Read the full treatment →

Difference-in-differences

How the gap between plaintiff and comparator changed when the conduct began.
When
Both plaintiff and comparator were exposed to the same shocks, and only the plaintiff was exposed to the conduct.
Requires
Panel data on both, spanning before and during.
Attacked on
The parallel trends assumption: the two were already diverging.
Expertise
Econometrician.
Foundational literature
  1. Bertrand, M., Duflo, E., & Mullainathan, S. (2004). How Much Should We Trust Differences-In-Differences Estimates?. The Quarterly Journal of Economics, 119(1), 249-275. https://doi.org/10.1162/003355304772839588 Showed conventional standard errors badly overstate significance under serial correlation.
  2. Goodman-Bacon, Andrew (2021). Difference-in-differences with variation in treatment timing. Journal of Econometrics, 225(2), 254-277. https://doi.org/10.1016/j.jeconom.2021.03.014 Decomposes staggered-timing estimates and shows when they mislead.
Read the full treatment →

Disaggregation of causes

The share of the observed loss attributable to the conduct rather than to everything else.
When
The market moved, a competitor entered, or the plaintiff stumbled during the damages period.
Requires
Market and industry data, competitor timing evidence, and controls or explicit carve-outs.
Attacked on
The all-or-nothing attribution, which is the classic ground for exclusion.
Expertise
Econometrician or economist.
Foundational literature
  1. Rapp, Robert N. (2014). Plausible Cause: Exploring the Limits of Loss Causation in Pleading and Proving Market Fraud Claims Under Securities Exchange Act Section 10(b) and SEC Rule 10b-5. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2374378 On separating fraud-related decline from everything else.
Read the full treatment →

Contract and commercial

Measures that arise from the structure of a bargain: what substitute performance cost, what flowed downstream, and what a terminated relationship was worth.

Cover and market-price differential

The difference between the contract price and the cost of substitute goods, or the market price at breach.
When
A goods contract was breached and the buyer covered, or the seller resold.
Requires
The contract price, the cover or resale transactions, and market price evidence at the relevant time and place.
Attacked on
The cover was not reasonable or not made in good faith, or the wrong market price was used.
Expertise
Industry expert or forensic accountant.

Lost volume seller

The profit on the lost sale, even though the goods were resold to another buyer.
When
The seller had capacity to serve both the breaching buyer and the replacement buyer.
Requires
Evidence of surplus capacity and that the second sale would have happened anyway.
Attacked on
The seller was capacity constrained, so the resale genuinely replaced the lost sale.
Expertise
Economist or forensic accountant.
Foundational literature
  1. Goldberg, Victor Paul (2018). The Lost Volume Seller In English Law. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3279823 Examines whether the lost-volume theory holds up economically.

Consequential and incidental damages

Losses flowing from the breach beyond the value of the promised performance itself.
When
The breach caused downstream harm: lost customers, idle plant, extra freight, cover costs.
Requires
A causal chain documented from the breach to each downstream cost.
Attacked on
Foreseeability, contractual exclusions of consequential damages, and remoteness.
Expertise
Forensic accountant.

Franchise and dealer termination

The value of the terminated relationship: lost profits over the remaining term, or the value of the dealership.
When
A distributor, dealer or franchisee was terminated, often under a statute governing the relationship.
Requires
The relationship’s financial history, the remaining term, and evidence on renewal expectancy.
Attacked on
The relationship would not have been renewed, and the terminated party failed to mitigate.
Expertise
Industry economist or valuation specialist.
Foundational literature
  1. (1964). The Elusive Measure of Damages for Wrongful Termination of Automobile Dealership Franchises. The Yale Law Journal, 74(2), 354. https://doi.org/10.2307/794786 Early analysis of how terminated-relationship value is measured.

Lender liability and financing damages

The harm from credit wrongly denied, withdrawn, or supplied on wrongful terms.
When
A lender pulled a facility or breached a commitment and the borrower’s business suffered.
Requires
Evidence the borrower could have obtained replacement financing, and at what cost.
Attacked on
The business was failing regardless, and the borrower could have refinanced elsewhere.
Expertise
Financial economist.

Construction and delay

A field with its own vocabulary and its own named methods, because construction disputes turn on productivity and schedule rather than on lost sales.

Measured mile

Lost productivity, by comparing an unimpacted period of the same work to the impacted period.
When
A contractor claims disruption made the same work less efficient, and clean and impacted periods both exist.
Requires
Production records granular enough to isolate a genuinely unimpacted stretch of comparable work.
Attacked on
The chosen mile is not comparable, or was itself affected.
Expertise
Construction claims expert with scheduling and cost engineering depth.

Total cost and modified total cost

Actual costs less the bid, treating the excess as the damage; the modified version adjusts for bid error and contractor-caused overruns.
When
No clean measured mile is available and costs simply ran far beyond the bid.
Requires
A defensible bid, proof that other causes of overrun have been removed, and complete cost records.
Attacked on
It is disfavoured precisely because it assumes every overrun was the owner’s fault, including a bad bid.
Expertise
Construction claims expert.

Extended home office overhead (Eichleay)

Unabsorbed home office overhead during an owner-caused suspension or delay.
When
Work was suspended or delayed, the contractor was on standby, and could not take replacement work.
Requires
Proof of standby, the delay period, and the overhead allocation.
Attacked on
The contractor was not truly on standby, or could have taken other work.
Expertise
Construction claims expert or forensic accountant.

Delay, acceleration and cumulative impact

The cost of finishing late, of being forced to finish on time anyway, or of many changes compounding.
When
Schedule disputes: critical path delays, constructive acceleration, or a change order series with compounding effect.
Requires
Baseline and as-built schedules, a critical path analysis, and change order records.
Attacked on
Concurrent delay caused by the contractor, and schedule analyses that select their own method.
Expertise
Scheduling expert plus a damages expert.

Insurance and business interruption

First-party claims, where the policy rather than tort principle defines what is measured and over what period.

Business interruption

Lost earnings or profits during the period the policy covers, defined by the policy rather than by tort principles.
When
A covered peril halted or reduced operations and a first-party policy responds.
Requires
Pre-loss financials, the policy’s own definitions, and the period of restoration.
Attacked on
The period of restoration is shorter than claimed, and the projection ignores market conditions that would have hurt anyway.
Expertise
Forensic accountant with insurance claims experience.

Extra expense and expediting costs

Additional costs incurred to keep operating or to shorten the interruption.
When
The insured spent to mitigate: temporary premises, overtime, expedited freight.
Requires
Invoices tied to the mitigation, and a showing the spending reduced the loss.
Attacked on
The expense was not extra, or did not actually reduce the interruption loss.
Expertise
Forensic accountant.

Contingent business interruption

Loss caused by damage to a supplier or customer rather than to the insured’s own property.
When
A supply chain or key customer disruption flows through to the insured.
Requires
Dependency evidence, and a causal chain traced through the supply relationship.
Attacked on
Alternative suppliers were available, and the dependency was not as tight as claimed.
Expertise
Forensic accountant plus supply chain analysis.

Actual cash value and replacement cost

The cost to replace damaged property, with or without deduction for depreciation.
When
A property loss where the policy or the law sets which basis applies.
Requires
Replacement cost estimates and a depreciation analysis.
Attacked on
Depreciation method and useful life, and whether replacement actually occurred.
Expertise
Appraiser or cost estimator.

Intellectual property

The most engineered damages doctrine in the law, with dedicated structures that exist nowhere else and failure modes that are known in advance.

Reasonable royalty and the hypothetical negotiation

What a willing licensor and licensee would have agreed on the eve of infringement.
When
Patent infringement where lost profits cannot be proven, or the patent holder does not practise the patent.
Requires
Comparable licenses, the parties’ licensing histories, profitability data, and non-infringing alternatives.
Attacked on
The comparables are not comparable, and the rate is asserted rather than derived.
Expertise
Economist with patent damages depth, often with a licensing background.
Foundational literature
  1. Sidak, J. Gregory (2018). Using Regression Analysis of Observed Licenses to Calculate a Reasonable Royalty for Patent Infringement. https://doi.org/10.2139/ssrn.3179157 Derives a royalty from observed licenses adjusted for validity probability.
  2. Sidak, J. Gregory & Skog, Jeremy (2018). Using Conjoint Analysis to Apportion Patent Damages. https://doi.org/10.2139/ssrn.3176717 How conjoint evidence bears on the royalty base and apportionment.
Read the full treatment →

Apportionment and the royalty base

The share of a product’s value attributable to the patented feature rather than to everything around it.
When
A multi-component product where the invention is one contributor among many.
Requires
Evidence isolating the feature’s contribution: conjoint or survey work, price differences, purchasing-decision documents.
Attacked on
The base swallowed the whole product, or the apportionment was asserted without evidence.
Expertise
Economist plus, often, a survey specialist.
Foundational literature
  1. Sidak, J. Gregory & Skog, Jeremy (2018). Using Conjoint Analysis to Apportion Patent Damages. https://doi.org/10.2139/ssrn.3176717 Applies survey evidence to isolate the patented feature's contribution.
Read the full treatment →

Patent lost profits (Panduit framework)

Profits on sales the patent holder would have made but for the infringement.
When
The patent holder practises the invention and competes directly with the infringer.
Requires
Demand evidence, an absence of acceptable non-infringing substitutes, capacity, and incremental cost data.
Attacked on
Acceptable alternatives existed, so the infringer’s customers had somewhere lawful to go.
Expertise
Economist plus accounting support on the cost side.
Read the full treatment →

Price erosion

The price the patent holder could have charged without infringing competition, across all units sold.
When
Infringing competition forced prices down or held them down, not just diverted units.
Requires
Pricing documents citing the competition, won-loss records, and an elasticity estimate.
Attacked on
Elasticity: a higher but-for price means fewer but-for units, and careless models ignore this.
Expertise
Economist with demand estimation capability.
Read the full treatment →

Convoyed and derivative sales

Revenue on unpatented items that travel with the patented product.
When
Consumables, accessories or service contracts are sold alongside the infringed product.
Requires
Attachment rates and margins from sales records.
Attacked on
The relationship is marketing convenience rather than a functional one.
Expertise
Economist or forensic accountant.
Read the full treatment →

Head start advantage

The value of arriving in the market earlier than lawful development would have allowed.
When
A trade secret shortened the defendant’s development path.
Requires
A reconstructed lawful development timeline, built with technical evidence.
Attacked on
The timeline: if lawful development would have taken less time, the window shrinks and so does everything.
Expertise
Technical expert to set the timeline, economist to value it.
Read the full treatment →

Avoided development cost

What the defendant did not have to spend because it took the secret instead of developing it.
When
The plaintiff’s R&D investment was appropriated, including the failed paths it paid for.
Requires
The plaintiff’s development cost records and industry benchmarks for comparable programmes.
Attacked on
The defendant would not have needed the same spending, and some costs it would have incurred anyway.
Expertise
Forensic accountant plus technical input.
Read the full treatment →

Infringer’s profits (copyright and trademark)

The defendant’s profits attributable to the infringement.
When
Copyright or trademark infringement where disgorgement is sought.
Requires
Defendant revenue, and an apportionment between the infringement and other drivers of sales.
Attacked on
Deductible costs, and how much of the profit the infringement actually caused.
Expertise
Forensic accountant.

Corrective advertising

The cost of advertising needed to repair harm to a mark or to consumer perception.
When
False advertising or trademark matters where reputational damage to the mark is alleged.
Requires
Evidence of the harm to perception, historical advertising spend, and a repair estimate.
Attacked on
The proposed spend exceeds any plausible harm, or no confusion was actually created.
Expertise
Marketing or advertising economist, often with survey support.

FRAND and standard-essential patent royalties

A royalty consistent with a commitment to license on fair, reasonable and non-discriminatory terms.
When
The patent is declared essential to a standard and subject to a licensing commitment.
Requires
Comparable SEP licenses, portfolio strength evidence, and a separation of the technology’s value from the value of standardisation.
Attacked on
Royalty stacking, non-discrimination across licensees, and failure to separate standardisation value.
Expertise
Economist with SEP and standards experience.
Foundational literature
  1. Sidak, J. Gregory (2018). The Value of a Standard Versus the Value of Standardization. https://doi.org/10.2139/ssrn.3176681 Separates the value of the technology from the value of adopting a standard.
Read the full treatment →

Antitrust and competition

Measures built on the difference between the price that was paid and the price competition would have produced, and on where in the chain the harm landed.

Overcharge

The difference between the price paid and the price competition would have produced.
When
Price fixing, bid rigging or other conduct that raised prices.
Requires
Transaction-level pricing over a long window, plus cost and demand data for the controls.
Attacked on
The benchmark: a contaminated before period, or a comparison market that is not comparable.
Expertise
Econometrician with antitrust experience.
Read the full treatment →

Pass-through

How much of an overcharge each level of the distribution chain passed to the next.
When
Indirect purchaser claims, or a defence that the direct purchaser passed the overcharge on.
Requires
Intermediary pricing and margin records, and documented cost shocks to estimate the rate.
Attacked on
The estimated rate ignores market structure, or the analysis is asymmetric.
Expertise
Econometrician.
Foundational literature
  1. Verboven, Frank & Dijk, Theon van (2007). Cartel Damages Claims and the Passing-On Defense. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1024469 Formalises how overcharges pass down the chain and what that implies for claims.
Read the full treatment →

Umbrella effects

Higher prices charged by non-conspirators sheltering under the cartel’s price umbrella.
When
A cartel raised the market price and competitors outside it followed.
Requires
Evidence that non-conspirator prices tracked the cartel’s.
Attacked on
Recoverability is contested, and the causal link to non-conspirator pricing is indirect.
Expertise
Econometrician.

Foreclosure and exclusionary conduct

The profits a rival lost from being excluded from the market or a channel.
When
Exclusive dealing, tying, refusal to deal, or predatory conduct kept a competitor out.
Requires
Market definition, the rival’s but-for share and margins, and evidence of the exclusion mechanism.
Attacked on
The rival failed for its own reasons, and the market definition is wrong.
Expertise
Industrial organisation economist.

Monopsony and input underpayment

The gap between what suppliers or workers were paid and the competitive level.
When
Buyer-side conduct: wage fixing, no-poach agreements, or coordinated purchasing.
Requires
Compensation or input price data, and a benchmark for the competitive level.
Attacked on
The benchmark, and whether the observed gap reflects the conduct or other labour market factors.
Expertise
Labour or industrial organisation economist.
Foundational literature
  1. Manning, Alan (2013). Monopsony in Motion. https://doi.org/10.1515/9781400850679 The modern treatment of employer wage-setting power.

Securities and financial markets

Where the market itself is the measuring instrument, and where valuation disputes are settled by the quality of inputs and process evidence.

Event study

Whether a security’s price moved abnormally on a disclosure date, beyond what the market and industry explain.
When
Any securities matter: efficiency, price impact, loss causation, and damages all run through it.
Requires
Daily price data, market and industry indices, a clean estimation window, and the disclosure record.
Attacked on
Specification choices made after seeing results, and confounding news on the same day.
Expertise
Financial economist with securities litigation experience.
Foundational literature
  1. Brown, Stephen J. & Warner, Jerold B. (1985). Using daily stock returns. Journal of Financial Economics, 14(1), 3-31. https://doi.org/10.1016/0304-405x(85)90042-x Established the daily-returns methodology and its power properties.
  2. Fama, Eugene F., Fisher, Lawrence, Jensen, Michael C., & Roll, Richard (1969). The Adjustment of Stock Prices to New Information. International Economic Review, 10(1), 1. https://doi.org/10.2307/2525569 The original event study, and the source of the efficient-market framing.
Read the full treatment →

Per-share inflation (the inflation ribbon)

How much of the price on each day of the class period was attributable to the alleged misstatements.
When
Fraud-on-the-market class actions, converting event study findings into per-trader damages.
Requires
Certified abnormal returns on corrective dates, and a theory of what was concealed and when.
Attacked on
The allocation across partial disclosures, and the constant-dollar versus constant-percentage choice.
Expertise
Financial economist.
Read the full treatment →

Loss causation and disaggregation

The share of a price decline caused by the truth emerging rather than by everything else.
When
The stock fell on a day when the market fell, the sector rotated, or unrelated bad news also landed.
Requires
The full information record on each key date, and market and industry controls.
Attacked on
The decline is attributed entirely to the fraud despite obvious confounds.
Expertise
Financial economist.
Foundational literature
  1. Rapp, Robert N. (2014). Plausible Cause: Exploring the Limits of Loss Causation in Pleading and Proving Market Fraud Claims Under Securities Exchange Act Section 10(b) and SEC Rule 10b-5. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2374378 On the boundary between market movement and actionable loss.
Read the full treatment →

Price maintenance and price impact

Whether misstatements affected the price, including by maintaining inflation already there.
When
A confirmatory misstatement produced no front-end price bump, and defendants argue no impact.
Requires
Evidence of what the market believed and when, plus the back-end reaction.
Attacked on
The absence of a front-end move is argued as proof of no impact.
Expertise
Financial economist.
Read the full treatment →

Statutory offering damages

A statutory formula anchored to the offering price rather than to a fraud-inflation model.
When
Claims tied to a registered offering rather than to open-market fraud.
Requires
Offering price, purchase and sale prices, and the value at the relevant date.
Attacked on
Negative causation: the decline came from something other than the registration defect.
Expertise
Financial economist.

Rescission and rescissory damages

Unwinding the transaction, returning the plaintiff to its pre-transaction position.
When
A remedy sought in place of out-of-pocket loss, where restoring the status quo is preferred.
Requires
Transaction terms, consideration paid, and the value of what must be returned.
Attacked on
Availability is contested, and intervening value changes complicate the unwinding.
Expertise
Valuation or financial economist.

Appraisal and fair value

What shares were worth at the moment a merger cashed them out.
When
Dissenting shareholders challenge the deal price in an appraisal proceeding.
Requires
DCF inputs, comparable companies and transactions, and evidence about the sale process.
Attacked on
Whose projections were used, and whether the deal process was competitive enough to make the price good evidence.
Expertise
Valuation expert or financial economist.
Read the full treatment →

Solvency analysis

Whether a company was solvent at a transfer date, on three distinct tests.
When
Fraudulent transfer, preference or fiduciary claims turning on the company’s condition at a date.
Requires
Balance sheet at fair valuation, cash flow projections, and a capital adequacy assessment.
Attacked on
Hindsight: the later collapse is used as the answer, which the analysis must resist.
Expertise
Valuation expert with restructuring experience.
Read the full treatment →

Earnout and contingent consideration disputes

The metric the contract defines, and where conduct suppressed it, the counterfactual performance.
When
A buyer allegedly operated the business so the earnout target was missed.
Requires
The contract definitions, post-closing financials, and evidence of operating decisions.
Attacked on
The definitions are read differently, and the counterfactual performance is speculative.
Expertise
Forensic accountant plus a valuation expert.
Read the full treatment →

Valuation of complex and illiquid instruments

The value of something without a traded price: bespoke derivatives, private credit, digital assets.
When
No market price exists and value must be modelled from the instrument’s own economics.
Requires
Payoff structure, comparable traded instruments, and defensible volatility and rate inputs.
Attacked on
False confidence: a precise figure resting on unstated liquidity or volatility assumptions.
Expertise
Quantitative financial economist.
Read the full treatment →

Individuals

The highest-volume corner of forensic economics. The models are the most standardised in the field, which moves the fight to the inputs.

Lost earnings and earning capacity

The earnings path interrupted, less the path still available.
When
Personal injury, wrongful death, or wrongful termination affecting an individual’s work.
Requires
Tax and payroll records, age-earnings data, and vocational evidence on residual capacity.
Attacked on
The growth trajectory, and a mitigation analysis modelled as zero.
Expertise
Forensic economist, often with a vocational expert.
Read the full treatment →

Back pay and front pay

Lost compensation from the adverse action to judgment, and over a bounded future period after it.
When
Employment matters: termination, discrimination, retaliation.
Requires
Compensation history, the job search record, and replacement earnings.
Attacked on
The front pay endpoint is arbitrary, and mitigation was inadequate.
Expertise
Forensic economist.
Read the full treatment →

Worklife expectancy

The expected remaining years of labour force participation, exits and re-entries included.
When
Any individual claim projecting earnings over a career.
Requires
Published worklife tables matched to the person’s cohort, plus their own attachment record.
Attacked on
Departures from the statistical baseline that are asserted rather than argued.
Expertise
Forensic economist.
Foundational literature
  1. Skoog, Gary R. & Ciecka, James E. (2006). Worklife Expectancy via Competing Risks/Multiple Decrement Theory with an Application to Railroad Workers. Journal of Forensic Economics, 19(3), 243-260. https://doi.org/10.5085/0898-5510-19.3.243 Applies competing-risks theory to worklife estimation.
  2. Ciecka, James E. & Skoog, Gary R. (2017). Expected Labor Force Activity and Retirement Behavior by Age, Gender, and Labor Force History. Statistics and Public Policy, 4(1), 1-8. https://doi.org/10.1080/2330443x.2017.1358125 Extends worklife to second-order models using labour force history.
Read the full treatment →

Household services

The replacement cost of unpaid work the person can no longer perform.
When
Injury or death affecting someone’s capacity to maintain a household.
Requires
Time-use evidence and replacement wage rates for the tasks.
Attacked on
Hours claimed exceed what the evidence supports, and services would have declined with age anyway.
Expertise
Forensic economist.
Read the full treatment →

Personal consumption deduction

The share of income the decedent would have spent on themselves, deducted in death cases.
When
Wrongful death, where the survivors’ loss is net of what the decedent would have consumed.
Requires
Published expenditure studies matched to income level and household size.
Attacked on
The percentage chosen without reference to the studies, and disputes over scope.
Expertise
Forensic economist.
Read the full treatment →

Future medical and life care

The cost of the care an injury requires for the rest of a life.
When
Catastrophic injury with ongoing treatment, equipment and attendant care needs.
Requires
A life care plan with medical foundation, pricing in the right market, and medical cost growth rates.
Attacked on
Items with no physician endorsement, prices from the wrong market, and the growth assumption.
Expertise
Life care planner plus a forensic economist, with physician testimony underneath.
Read the full treatment →

Fringe benefits

Employer-provided compensation beyond wages: health coverage, retirement contributions.
When
Any earnings claim where the compensation bundle was more than salary.
Requires
Benefit statements and employer contribution records.
Attacked on
A flat percentage markup applied instead of evidence from the actual benefits.
Expertise
Forensic economist.
Read the full treatment →

Hedonic damages (loss of enjoyment of life)

An economic valuation of the lost enjoyment of life itself, derived from willingness-to-pay studies.
When
Raised occasionally in injury and death matters. ⚠️ Admissibility is widely contested and it is excluded in many courts.
Requires
Value-of-statistical-life literature, which is contested in this application.
Attacked on
The methodology is heavily criticised, and many courts reject it outright.
Expertise
Economist, but counsel should confirm admissibility in the forum before commissioning it.
Foundational literature
  1. Kniesner, Thomas J., Viscusi, W. Kip, Woock, Christopher, & Ziliak, James P. (2012). The Value of a Statistical Life: Evidence from Panel Data. Review of Economics and Statistics, 94(1), 74-87. https://doi.org/10.1162/rest_a_00229 Panel estimates that narrow the VSL range hedonic claims rely on.
  2. Cameron, Trudy Ann (2010). Euthanizing the Value of a Statistical Life. Review of Environmental Economics and Policy, 4(2), 161-178. https://doi.org/10.1093/reep/req010 Critique of the VSL construct and how it is communicated.

Class and aggregate

Proving loss for many claimants at once, where the damages model is not only a calculation but the gate the case has to pass through.

Class-wide damages model

Impact and damages for the class as a whole, from evidence common to everyone.
When
Certification is sought and damages must be provable without claimant-by-claimant inquiry.
Requires
Common records covering the class, and a method that fits the certified liability theory.
Attacked on
Fit to the theory, and uninjured members the model cannot identify.
Expertise
Econometrician.
Read the full treatment →

Sampling and extrapolation

The whole, inferred from a representative measured part.
When
Too many claims to measure individually, or records that were never kept.
Requires
Random selection from a defined frame, adequate size, and honest confidence intervals.
Attacked on
The sample is not representative, and the design was chosen after the theory.
Expertise
Statistician.
Read the full treatment →

Conjoint analysis

The value consumers place on a specific product attribute, from choices among varied alternatives.
When
A consumer claim about a misrepresented or omitted feature, where the premium must be valued.
Requires
A survey design with realistic attributes, levels and prices.
Attacked on
Willingness to pay is a demand-side measure and does not by itself equal a market price effect.
Expertise
Survey and marketing science specialist plus a damages economist.
Foundational literature
  1. Green, Paul E. & Srinivasan, V. (1978). Conjoint Analysis in Consumer Research: Issues and Outlook. Journal of Consumer Research, 5(2), 103-123. https://doi.org/10.1086/208721 The survey that established conjoint practice in consumer research.
  2. Green, Paul E. & Krieger, Abba M. (1993). Chapter 10 Conjoint analysis with product-positioning applications. Handbooks in Operations Research and Management Science, 467-515. https://doi.org/10.1016/s0927-0507(05)80033-7 Later synthesis of conjoint methods and their limits.
Read the full treatment →

Price premium model

The portion of the price attributable to the misrepresented claim.
When
Consumer class actions over labelling, certification or product claims.
Requires
Market pricing data across products with and without the claim, or survey evidence.
Attacked on
Comparator products differ in other ways, and supply-side factors are ignored.
Expertise
Economist with consumer market experience.

Property and environmental

Measures for harm to land, resources and reputation, where the loss is often persistent and the remedy is contested.

Diminution in value against cost of repair

The property’s loss in market value, or the cost to restore it, whichever the law permits.
When
Property damage, construction defect, or contamination affecting real property.
Requires
Appraisals before and after, and repair or remediation estimates.
Attacked on
Repair cost grossly exceeds the value lost, or the repair does not restore full value.
Expertise
Appraiser plus a remediation cost estimator.

Stigma damages

Residual loss in value that persists after remediation is complete.
When
Contamination or a notorious defect leaves the market wary even once the problem is fixed.
Requires
Paired sales analysis or hedonic regression showing a persistent discount.
Attacked on
The discount is temporary, or reflects factors other than the stigma.
Expertise
Real estate economist with hedonic modelling capability.

Natural resource damages

The public loss from injury to a natural resource, and the restoration needed to offset it.
When
Government trustee claims following a spill or contamination event.
Requires
Habitat or resource equivalency analysis, and restoration project costing.
Attacked on
The scaling of restoration to injury, and the discount rate applied over long horizons.
Expertise
Environmental economist with equivalency analysis experience.
Foundational literature
  1. Dunford, Richard W., Ginn, Thomas C., & Desvousges, William H. (2004). The use of habitat equivalency analysis in natural resource damage assessments. Ecological Economics, 48(1), 49-70. https://doi.org/10.1016/j.ecolecon.2003.07.011 Sets out the scaling logic behind resource-equivalency restoration claims.

Loss of goodwill and reputational harm

The economic value of damage to reputation or customer relationships.
When
Defamation, disparagement, or conduct that drove customers away.
Requires
Customer retention data, revenue patterns around the event, and market evidence.
Attacked on
Causation: customers left for other reasons, and reputational effects are inherently speculative.
Expertise
Economist, sometimes with survey support.

Adjustments and machinery

What runs after the measure is chosen. The least glamorous part of the field and, per dollar of award, among the most consequential.

Present value and discounting

Future losses converted to a present award at a rate reflecting the stream’s risk.
When
Any claim with losses running past judgment.
Requires
A rate built and sourced component by component, matched to the projection’s remaining risk.
Attacked on
The rate does not match the stream, double counting or ignoring risk.
Expertise
Financial economist; in individual cases the forensic economist carries it.
Read the full treatment →

Prejudgment interest

Compensation for the delay between injury and judgment.
When
Any claim where losses accrued years before trial. In long cases it can rival the principal.
Requires
Accrual dates for each component of loss, and a rate theory where the regime allows discretion.
Attacked on
Simple interest undercompensating long delays, and interest run from a single convenient date.
Expertise
Forensic economist or financial economist.
Read the full treatment →

Mitigation

What the plaintiff did, or reasonably could have done, to reduce the loss.
When
Every claim. A model showing zero mitigation invites the defence to build one.
Requires
The replacement activity’s actual results, and the costs of mitigating.
Attacked on
Reasonable alternatives were available and not taken.
Expertise
The damages expert, with vocational or industry input as needed.
Read the full treatment →

Offsets and collateral sources

Benefits and savings the conduct incidentally produced, and third-party payments.
When
Costs were avoided on sales never made, or insurance paid part of the loss.
Requires
A causal link from the conduct to each claimed benefit, and the applicable collateral source rule.
Attacked on
Legitimate offsets omitted, which damages credibility beyond the dollars.
Expertise
Forensic accountant.
Foundational literature
  1. Fleming, John G. (1983). The Collateral Source Rule and Contract Damages. California Law Review, 71(1), 56. https://doi.org/10.2307/3480140 Classic treatment of when third-party payments reduce recovery.
Read the full treatment →

Tax adjustments and gross-up

The difference between the nominal award and the amount that actually makes whole after tax.
When
The award is taxed differently from the income it replaces, or a lump sum pushes the recipient into higher brackets.
Requires
The tax treatment of both the lost stream and the award, confirmed with counsel.
Attacked on
Frame inconsistency: after-tax cash flows discounted at pre-tax rates, or the reverse.
Expertise
Forensic economist, with a tax specialist where the interactions are complex.
Read the full treatment →
Cournotdiagnostic · not a damages opinion
Tell me about the dispute: what happened, what economic harm is alleged, and roughly over what period. I'll help you see which of these models the facts could actually support. I won't compute a number or tell you what is legally recoverable.