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On the superiority of the incremental costing approach in IP account of profits


Abdussalam, M, On the superiority of the incremental costing approach in IP account of profits, Journal of Intellectual Property Law and Practice, 11, (6) pp. 435-444. ISSN 1747-1532 (2016) [Refereed Article]

Copyright Statement

Copyright 2016 The Author(s)

DOI: doi:10.1093/jiplp/jpw034


This article addresses the ‘deduction of expenses’ component of the account of profits remedy in intellectual property (IP) contexts. It aims at two primary objectives: 1) to distinguish the incremental costing approach from other competing costing approaches applied in the disgorgement process, particularly the proportional absorption approach with which is it often conceptually confused; and 2) to make a case for the superiority of the incremental costing approach over other competing ones, particularly in the area of IP. In pursuing this discussion, this paper relies on a crosssection of legal authorities and commentaries on account of profits, particularly relating to the IP context, across major Commonwealth legal jurisdictions (ie Australia, Canada and the UK). It also draws upon judicial decisions and academic discussions on the subject from the USA, particularly because of the sophistication in economic understanding exuded in the treatment of the subject.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Private law and civil obligations
Research Field:Intellectual property law
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in law and legal studies
UTAS Author:Abdussalam, M (Mr Moshood Abdussalam)
ID Code:115458
Year Published:2016
Deposited By:Law
Deposited On:2017-03-27
Last Modified:2017-10-24

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