There’s been a lot of coverage on the Apple Samsung patent retrial. This article does a good job of boiling down both the numbers and the arguments being put forth by each side.

Samsung’s expert’s key argument:

An expert hired by Apple had determined the company was due $114 million in lost profits because of Samsung’s use of technology under Apple’s patent No. 7,844,915, also known as “pinch to zoom.” The ‘915 patent covers technology that can distinguish whether a user is scrolling with one finger versus using several touch points at once for a pinch-to-zoom action.

However, Michael Wagner, an accountant and lawyer hired by Samsung, said there’s no evidence from either company that shows consumers bought Samsung devices because they liked that particular touch-screen feature. As a result, he believes Apple should receive no money for lost profits.

“I believe people bought these phones for other features,” Wagner said. That includes bigger, AMOLED screens; faster processors; and 4G LTE.

And from Apple’s side:

One expert, MIT professor John Hauser, estimated three Apple patents, including the ‘915 patent, adds about $100 in value to a $199 smartphone or $90 in value to a $499 tablet. [Apple’s accountant, Julie] Davis said Apple lost out on $114 million in profits because of the Samsung copycat devices. She also calculated Samsung’s profits to be $231 million, and said reasonable royalties owed to Apple total $35 million. Apple estimates it would have sold 360,000 devices if Samsung hadn’t released infringing rivals.

The article also covers the “lost profits” aspects of this precedent setting case.