In this wrongful death case Dwight Steward Ph.D. and his associates were retained to perform an analysis of the economic losses suffered by the plaintiff. This included the present day value of earnings . Mr. Billman was sole proprietor of an accounting service. Dr. Steward considers two scenarios regarding economic loss. The first scenario assumes Mr. Billman would have continued to own and operate his business. Dr. Steward calculates the present day value of the net profits the business would have been expected to earn over the remainder of Mr. Billman’s work life. For this scenario Dr. Steward relies upon the business’ tax return history and sales data for the partial year of operations prior to Mr. Billman’s death. The second scenario considers the sale of Mr. Billman’s business and his employment as an accountant with a comparable position.