Reasonable Certainty in Economic Damages Calculations is now available from the AICPA, according to the August 5 edition of the AICPA’s FVS News. “The objective of this practice aid is to expand upon existing literature and raise awareness concerning those aspects of a damages calculation in which the concept of reasonable certainty is most likely to be scrutinized,” says the AICPA. The practice aid covers client-supplied information, causation considerations, and newly established businesses. In terms of newly established businesses, there is an extensive analysis of factors considered by courts to establish the reliability of benchmark data.