Typically, the first step is to estimate income “but for” the wrongdoing, and subtract it from a post-injury income. For example, if a mail carrier is viciously attacked by a dog on her route, and no longer able to walk, we would subtract her pre-attack income from her post-attack income to determine the difference. This is an annual calculation, carried forward through work life expectancy, which takes into account various factors. Next, the difference, or loss, in each year, is discounted to present value. This process reflects the earning power of a lump sum award, thus avoiding over-compensation of the plaintiff.