Because of the depth of our knowledge, ABA members can identify areas of inquiry related to the financial issues in a case. This can be done by outlining potential questions to be posed to parties to the litigation or to witnesses in interrogatories, depositions, or on cross-examination. We can often assist counsel in understanding the financial and economic concepts that are the basis for valuation opinions or damage opinions. Where the valuation expert does not have the opportunity to interview management, the interrogatory process and depositions can be used to gather the necessary information to incorporate into the expert’s opinion.