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The following are extracts of two articles from The New York Times. Jury Awards Apple $539 Million in Samsung Patent Case May 24, 2018 After

The following are extracts of two articles from The New York Times.

Jury Awards Apple $539 Million in Samsung Patent Case May 24, 2018 After nearly five days of deliberations, a jury said Thursday that Samsung Electronics should pay $539 million to Apple for copying patented smartphone features, according to court documents. The verdict, in Federal District Court in San Jose, Calif., brings a feud that has dragged on for years into its final stages. The worlds top smartphone rivals have been in court over patents since 2011, when Apple filed a lawsuit alleging that Samsungs smartphones and tablets slavishly copied its products. Samsung was found liable in a 2012 trial, but a disagreement over the amount to be paid led to a retrial over damages. Arguments in the retrial ended last Friday. Samsung previously paid Apple $399 million to compensate Apple for infringement of some of the patents at issue in the case. If the verdict is upheld on appeal, Samsung will be required to make an additional payment to Apple of nearly $140 million. In a statement, Apple said it was pleased that the jurors agree that Samsung should pay for copying our products. We believe deeply in the value of design, the statement said. This case has always been about more than money. Samsung did not immediately say whether it planned an appeal, but it said it was retaining all options to contest the verdict. 2 The trial in 2012 focused on how much Samsung should pay for infringing Apple patents covering aspects of the iPhones design. The jury awarded Apple $533.3 million for Samsungs violation of so-called design patents and $5.3 million for the violation of socalled utility patents. Apple told jurors in the retrial that it was entitled to $1 billion in profits that Samsung had made from selling phones that infringed on patents, saying the iPhones design was crucial to their success. Samsung sought to limit damages to about $28 million, saying it should pay only for profits attributable to the components of its phones that infringed Apple patents. Jurors in the earlier trial awarded $1.05 billion to Apple, but the amount was later reduced. The case raised the question of whether the total profits from a product that infringes on a design patent should be awarded if the patent applies only to a component of the product, said Sarah Burstein, a professor of patent law at the University of Oklahoma. The verdict appears to be a compromise between Apples and Samsungs positions and does not offer much clarity on that question, said Professor Burstein, who predicted Samsung would appeal it. This decision just means we are going to have more uncertainty, she said. This is just one jury applying one test. Apple and Samsung End Smartphone Patent Wars June 27, 2018 The smartphone patent wars are finally over. Apple and Samsung settled a seven-year legal fight on Wednesday, ending the most prominent case in a series of lawsuits over smartphone patents over the last decade. The companies did not disclose the settlement amount. A jury in May ordered Samsung to pay Apple $539 million for infringing on its patents. Apple first sued Samsung in 2011 for copying the design of the iPhone, kicking off a winding trail of countersuits, trials and appeals, including a stop at the Supreme Court in 2016. Apple initially sought to block Samsung phones from the market, but the technology at dispute has long been outdated, and the fight has since largely been about money. Apple at one point sought more than $2 billion, while Samsung had argued it owed just $28 million. With two of global industrys biggest players fighting over one of historys most successful products, the case was one of the most closely watched legal fights in modern business. Mr. Love and Michael A. Carrier, law professors who tracked the litigation, said the case set the legal precedent that even if a company is shown to infringe on some patents, the courts might not block the product if the patents at issue play a small role in the device. An Apple spokesman, Josh Rosenstock, referred to a previous company statement that said the case has always been about more than money. Apple ignited the smartphone revolution with iPhone and it is a fact that Samsung blatantly copied our design, Apple said in the statement. It is important that we continue to protect the hard work and innovation of so many people at Apple. A Samsung spokeswoman, Danielle Meister, declined to comment.

Required Explain the accounting process of Samsung regarding the lawsuit with Apple since the beginning of the patent litigation until its settlement. Consider the possible stages mentioned in the articles.

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