University of Tasmania
Browse

File(s) under permanent embargo

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, M
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.

History

Publication title

Journal of Intellectual Property Law and Practice

Volume

11

Issue

6

Pagination

435-444

ISSN

1747-1532

Department/School

Faculty of Law

Publisher

Oxford University Press

Place of publication

United Kingdom

Rights statement

Copyright 2016 The Author(s)

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in law and legal studies

Usage metrics

    University Of Tasmania

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC