United Kingdom: Theory Into Action: Calculating Damages Payments and Accounts of Profits in Patent Cases

Claimants who have successfully proved liability inawarded may be a quoted license fee by the
an action for patent infringement, either actual orclaimant. Where there is no quote for a reference
anticipated, are entitled to elect their remedy.point, the measure will be the rate that a licensee
Successful litigants will discover that the measurewho is not in the market would pay, regardless of
of the award for compensation may vary widelywhether they might have been able to make
depending upon their election between damagesnon-infringing equivalents.
and an account of profits.Manufacturers of Patented Inventions
Comparison of the RemediesWhen the patent owner manufactures the
The variance between an account of profits andproduct, the patentee is entitled to lost
damages exists because the focus is on themanufacturing profits.
affairs of different parties: in one instance that ofWhen the patent owner is a manufacturer rather
the claimant and the other on the defendant.than a licensor, it has often been said that the
Damagesappropriate figure cannot be arrived at with
An award of damages focuses on the lossesmathematical precision. It is the profit that the
sustained by the claimant. There is no upper limitclaimant could have made that sets the baseline
on the measure of damages that may befor the award. Some allowance may be made for
awarded. Relief for patent infringement maythe exertions made by the defendant, as it is
overlap with other areas of intellectual property;presumed that not all sales made by the
for instance the copyright of the claimant maydefendant would have been made by the claimant
have also been infringed (an instance beinghad there been no infringement.
software). In calculating the sum to be paid inHeads of Damages
damages, a court will disregard whether theDepending on the type of case, the following
defendant could have avoided infringement byheads of damage have been established by
using substitute process and thus avoided aprevious case law:
charge of infringement altogether. It is irrelevant.1. Loss of profitsa. in the form of sales diverted
Losses not caused by the infringement are notaway from the claimant by reason of the
recoverable.infringement;b. lost margins on sales not made
An Account of Profitsdue to the pressing need to reduce prices due to
On the other hand an account of profits focusesprice depression caused by the infringer.
on the profits made by the defendant, without2. Loss of goodwill and reputation to the claimant,
reference to the damage suffered by thewhich arguably has several dimensions;
claimant at the hands of the defendant. The3. Sums representing the benefit of the use of
purpose of the account is to prevent the unjustthe invention by defendant in the market, which is
enrichment of the defendant by the use of thequalified by taking the market value of the use. It
claimant’s invention. The claimant is treated asis damages for the unauthorised use, which
if they were conducting the business of theresonates as a license fee for the use and
defendant, and made the profits of therestitutionary damages (sometimes referred to as
defendant. As such, the upper most limit of an‘gain based damages’), an area of
award is the sum of profits made by thedamages law rarely pressed.
defendant caused by the infringement. In most4. Lost profits on sales lost on goods that are
cases, an award of damages will equal or exceedcommonly sold with the invention
the maximum award in an account of profits;5. Springboard Damages: damages that are
however an account of profits may greatlysuffered after the infringement by establishing a
outstrip an award of damages in the right case.market presence through infringement and early
When assessing an award, to say that aentry into the market.
defendant should have generated higher profits is6. Diminution of value in subsidiary companies
immaterial: the claimant must take the defendantowned by the patent owner due to the loss of
as he finds them.sales by them where the profits flow through to
The profits must have been earned from the usethe holding company.
of the claimant’s invention, and if the infringed7. Depending on the nature of the patent, there
invention formed only part of the overall productmay be losses sustained by loss of sales on
or process, then only that part of the profitproducts commonly sold with the patented
attributable to the patented invention isproducts, provided it is foreseeable and caused by
recoverable. This is where most difficulty isthe infringement.
experienced in assessing the profits earned by8. As a general rule a claimant was entitled to
the defendant and a number of approaches mayrecover for losses and expenses reasonably
be taken during the assessment. Courts take theincurred in mitigation.
view that this would be unfair upon the defendantWhere the patent owner has reduced prices in a
for the claim to be awarded all of the profitscompetitive market, a court may have regard for
where attribution of profits is possible.the argument that the patent owner could not
Manufacturing processes that use the patent inhave maintained their sales at current prices in
question as a small step in the manufacturingthat environment. This is a matter that goes to
process provide a typical example, in that itcausation of damage – the claimant is not
clearly cannot be said that the entire profit of theentitled to recover losses unless the defendant
application of the process is attributable to thecaused them.
infringement. Where it is appropriate to apportionIn the case of infringement of a product, a good
losses, the reference for the assessment willstarting point for assessing damages is to obtain
involve splitting the profits between infringing andevidence of the number of infringing products
non-infringing parts of the process.made and in the alternatives sold, the sums
On the other hand, there are instances where it isreceived and the approximate costs incurred. This
appropriate for the claimant to recover all of thecreates a reference point for the calculation.
profits of an invention, however whether this isThe point needs to be made that the damages
so turns on the facts of the case.recovered in any particular case depends on the
Making the Calculationsfacts of the case. The general principle of
Damagesawarding tortuous damages applies – that any
It is trite to say that the claimant is entitled to belosses caused by the infringement are
placed in the position they would have been hadrecoverable, whether or not the particular heads
the infringement not taken place in the context ofappear in the list above. A defendant is said to
damages. The test for the measure of damagestake the claimant as they find them, and thus
in patent cases is seen in the application of thedamages outside these heads of damages which
‘but for’ test, and the damage must beare peculiar to the claimant will be recoverable in
the natural and direct consequence of thethe appropriate case.
defendant’s acts. Although the claimant mustMaking an Accounts of Profits
prove their loss, they are assessed liberally.Defendants are not obliged to hand over the
Courts recognise that monopoly rights lead togross profit obtained by reason of the
higher prices or license fees, so this is the peg toinfringement. In keeping with the approach that
which damages are assessed.the claimant is said to stand in the shoes of the
A court is generally prepared to imply thatdefendant, a court will make allowances to the
inference with the claimant’s monopoly willdefendant for parts of the gross profit that are
cause damage in the ordinary course of events,attributable to proper expenses associated with
and the absence of a precise means to calculatemaking sales, such as advertising and marketing;
damages will not necessarily result in an award ofincreases in value of goods or services once sold
nominal damages, but a fair sum of what aor provided and additional features of the product
reasonable person may expect to have lost, withor service that are outside the infringing invention
reference to the general trade that has been(such as value added services).
interfered with by the defendant.In the event an infringer makes a loss in a
There are two ways to calculate the damagesmanufacturing process, the sum by which the
suffered by a defendant, and the method turnsinfringing process reduces those losses are
on whether the claimant manufactures therecoverable on an account.
patented invention or whether manufacturing ofWhere it is difficult to separate out the different
the invention is licensed to others.components of a process in order attribute a
The Reasonable Royaltyproportion of the profits, courts may decide to
Where the patent owner licenses the productionassign a percentage of the profits on the same
or use of the invention to others, the measure ofpercentage that the costs and expenses are
damages is the lost royalty profits.attributed to them by adopting an accounting
A court is usually inclined to award a reasonableapproach. A judge will make a reasonable
royalty to the claimant, notionally asking: if theapproximation. Account may then be taken of the
claimant did grant a licence to use the patent,relative importance of the relative attractions of
what would they reasonably be expected todifferent parts of an infringing product. In this way
obtain in the market?the courts reserve a discretion to grant a larger
The damages are limited to the lost license feesslice of the profits where the infringement can
that would have been payable by the defendant.fairly be said to play an important role in the
Where previous licensing fees have been agreed,profits obtained by the defendant. This approach
the determination of the price as it has beentakes a ‘base allocated profit’ percentage
determined in the free market will be persuasiveand then that percentage is weighted for the
evidence of the proper sum payable, as that isimportance to the profits obtained.
the sum that the infringer will be presumed to beThere are cases where the patented invention
asked to pay. The sum may be increased wherehas readily discernable impact on profits, either
standard license fees impose restrictions upon thepositively or negatively. For instance, the patented
licensee which are not similar to the conduct ofinvention may reduce the costs associated with
the defendant when committing the infringing acts.the manufacturing process, making the process
Thus when a product is usually made available onmore efficient. In that case a larger share of the
a usage only basis, and the infringer hasprofits would be payable to the claimant on an
manufactured and sold the product withempirical basis. It involves a comparison between
purported licenses to further develop the inventionthe profitability achieved when the patented
to its licensees, an uplift in the award payable isinvention is used and on the other hand when it is
likely.not used. This brings consideration of efficiencies
Where there is no precedent of licensing by theintroduced by the invention into consideration for
claimant, calculation of a reasonable royalty maythe calculation of the slice of the profits to be
take into account:awarded to the claimant.
1. the patent owners’ previous conduct inMaking assessments of damages and accounts of
pricing and termsprofits frequently require the involvement of
2. Percentages standard in the tradeforensic accountants with some knowledge of the
3. cost of designing around the patent monopolyindustry in which the infringement has taken place.
rightsAs a general rule, an account of profits will
The proper sum for the notional license fee is theprobably be preferred in cases where the claimant
sum that a potential licensee would be willing tocannot point to any damage in their own business.
pay to enter the market.This will usually be the case where the margins of
Where there is no licensing activity, the courtthe defendant outstrip the profits that of the
may use this notional license fee to calculateclaimant.
damages. Evidence of the quantum to be