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On the superiority of the incremental costing approach in IP account of profits
journal contribution
posted on 2023-05-19, 03:22 authored by Abdussalam, MThis 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.
History
Publication title
Journal of Intellectual Property Law and PracticeVolume
11Issue
6Pagination
435-444ISSN
1747-1532Department/School
Faculty of LawPublisher
Oxford University PressPlace of publication
United KingdomRights statement
Copyright 2016 The Author(s)Repository Status
- Restricted