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A Plaintiff may seek disgorgement of an infringing Defendant's profits, but will generally only recover this amount if it exceeds the copyright owner's actual damages. The Plaintiff has the burden to demonstrate the Defendant's gross revenue attributable to the infringement.Money damages in copyright infringement actions are commonly awarded under three legal theories: actual damages, profits, and statutory damages. Thus, for copyright infringement, 17 U.S.C. § 504(a)(1) provides that an infringer is liable for its profits. In addition to actual damages, the owner of a copyright that was infringed upon may be entitled to the disgorgement of profits. Feb 10, 2006), stand for the proposition that disgorgement of profits wrongfully acquired are not insurable damages. Importantly, Section 504(b) only permits recovery of those "profits of the infringer that are attributable to the infringement . . . "2 courts have struggled. Under the Copyright Act, damages for copyright infringement can be either "statutory" or "actual. The Lanham Act's chief monetary remedies are actual damages or disgorgement of profits.