This case takes place in Pennsylvania and involves the forensic valuation of a start-up company. The plaintiffs are the owners of a start-up company that had designed a range of fantasy themed entertainment products, which were intended for use by young teenagers of both genders. The defendants are a contract manufacturing company that was selected by the defendant to produce equipment used in the games. The defendants delivered the equipment that the plaintiffs requested, however it was discovered that a large amount of the equipment that was provided was flawed and tended to malfunction. Despite these flaws, equipment delivery continued throughout the launch of the company. It is alleged that due to the equipment being faulty, the company did not have a successful launch and collapsed as a result. An equipment appraisal expert witness was needed for the case.