Building a Daubert-Ready Economic Damages Report
Foundation, inputs, discounting, and documentation for a damages opinion that withstands admissibility review on the merits.
Economic · 12 min read · Published
Admissibility frameworks ask whether an expert opinion rests on sufficient facts or data, applies reliable methods, and applies them reliably to the case. For economic damages testimony the discipline's methods are well established, so challenges target the inputs: an earnings base that departs from the records, a growth rate inconsistent with the discount rate, a horizon no table supports, offsets ignored, or a projection with no foundation. This paper sets out how a damages report is built so that each input is visible, sourced, and testable, and how the report, the work file, and the sensitivity analysis together answer the questions a gatekeeping court asks.