CPAs are engaged to perform economic damage estimates in connection with cases involving individuals and businesses or other organizations. Civil litigation involving damages to individuals from personal injury, wrongful death and employment discrimination often requires financial calculations to estimate lost earnings, the value of lost fringe benefits, lost income from other sources and other services. CPAs performing economic damage estimates for commercial cases provide a variety of client services including estimation of lost profits, lost value, lost opportunity, increased costs, market share erosion, mitigation and restitution. The Damages resource section provides important information for CPAs practicing in these areas including tools and aids for performing research and gathering critical information.