Accountants' Role in Anti-Trust Litigation

Source:  CPA Journal 

In anti-trust cases involving predatory pricing, accountants are needed to determine whether predatory pricing took place and damaged a competitor. A key determinant is whether the company priced its products at less than average variable costs. 

This article provides a description of several methods used by accountants to identify the nature of costs and analyze their historical correlation with certain variables. The complete article can be found at http://www.nysscpa.org/cpajournal/2005/105/essentials/p56.htm