A company may suffer damages from tortious acts or a breach of contract. An assessment of damages follows the principles of the hypothetical difference method under civil law by performing two separate company calculations. This aims at assessing the current value of the company after the damages. This value is then compared to the hypothetical value of the company had the damages never been incurred. The normative foundation for this process is the claim for lost profits. The assessment of damages as differential damages must consider the individual circumstances in conjunction with the eligible information.