Pettingill Analytics
Methodology

Discount Rate Methodology

Selection and justification of the discount rate.

We discount future losses to present value at a U.S. Treasury yield matched to the duration of the loss — a near-universally accepted risk-free benchmark in forensic economics. The selected rate, its source, and its match to the loss horizon are documented in every report.

Frequently Asked

Frequently Asked

Why Treasury yields?
Treasury securities are the standard risk-free instrument and are the rate most commonly accepted by courts under Jones & Laughlin Steel v. Pfeifer and successor authority.

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