Ibbotson-Derived Discount Rate Subject to Daubert

Business Valuation UpdateVol. 18 No. 12
Legal and Court Case Update
December 2012
7373 Computer Integrated Systems Design
541512 Computer Systems Design Services
contract

System Development Integration, LLC v. Computer Sciences Corp.
2012 U.S. Dist. LEXIS 112033
August 9, 2012
US
Federal Court
Illinois
United States District Court
Michael Meyer (plaintiff)
St. Eve

Summary

Court disallows expert theory of “lost opportunity cost” damages for breach of contract, but admits his “standard” lost profits analysis, including reliance on agreed-upon forecasts and an Ibbotson-derived the discount rate.

See Also

System Development Integration, LLC v. Computer Sciences Corp.

Court disallows expert theory of “lost opportunity cost” damages for breach of contract, but admits his “standard” lost profits analysis, including reliance on agreed-upon forecasts and an Ibbotson-derived the discount rate.