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1.Medsupply imports medical equipment which is manufactured under a patent. It subsequently adapts the equipment to fit the market in its jurisdiction and sells the equipment under its own brand name.
Medsupply originally spent $3 million in developing the know-how required to adapt the equipment and, in addition, it costs around $50,000 to adapt each piece of equipment. Medsupply has capitalised the cost of the know-how and also the cost of the adaptation of each piece of equipment sold, as patent rights.
Medsupply is being sued for patent infringement by Cosine, the owner of the original patent, on the grounds that Medsupply has not materially changed the original product by its subsequent adaptation. If Cosine is able to prove infringement, the court is likely to order Medsupply to pay damages and to stop infringing its patent.
Medsupply’s lawyers feel that the court could conclude that Cosine’s patent claim is not valid. Cosine has sued Medsupply for $5 million for the use of a specific patent and an additional $8 million for lost profit due to Medsupply being a competitor in the market for this product.
Medsupply has offered $7 million to settle both claims but has not received a response from Cosine. As a result, Medsupply feels that the damages which it faces will be between the amount offered by Medsupply and the amount claimed by Cosine.
The directors of Medsupply would like advice as to whether they have correctly accounted for the costs of the adaptation of the equipment and whether they should make a provision for the potential damages in the above legal case, in the financial statements for the year ended 31 May 2018. (9 marks)
