Your firm's judgment is in its files. The part you own outright is the part you can sell.

Law firms, accounting and tax practices, consultancies and insurance brokers: partners, managing directors and general counsel deciding whether years of work can be licensed.

5

buyers quoted below on what they want from companies like yours

7 of 7

kinds of record below that the valuation measures or values

6

rights questions to settle before a buyer sees a record

What companies like yours hold

What you typically have, where it sits, and whether the valuation can measure or value it. Buyers price what exists together, over how many years, and how well it links.

  • Contracts with their negotiation history
    Where it sits, and what the evidence shows
    Executed agreements with every draft and redline, in iManage, NetDocuments, DocuSign or SharePoint.
    How the valuation reads it
    Measured from your documents exportCounted with documents and knowledge
  • Matter and engagement files
    Where it sits, and what the evidence shows
    Memos, analyses, deliverables and the working files behind them.
    How the valuation reads it
    Measured from your documents exportCounted with documents and knowledge
  • Workpapers
    Where it sits, and what the evidence shows
    Tax preparation, month-end close and reconciliation files with preparer and reviewer notes (CCH, UltraTax, BlackLine, Excel).
    How the valuation reads it
    Measured from your documents exportCounted with documents and knowledge
  • Underwriting and claims files
    Where it sits, and what the evidence shows
    For brokers: submissions, underwriters' decisions, claims correspondence and loss histories (Applied Epic, Guidewire).
    How the valuation reads it
    Measured from your documents exportCounted with documents and knowledge
  • Playbooks, templates and policies
    Where it sits, and what the evidence shows
    Clause libraries, negotiation positions with their reasons, review checklists, compliance procedures.
    How the valuation reads it
    Measured from your documents exportCounted with documents and knowledge
  • Email
    Where it sits, and what the evidence shows
    Client and counterparty correspondence: the richest record, and the most confidential.
    How the valuation reads it
    Measured from your email exportCounted with conversations
  • The firm's own books
    Where it sits, and what the evidence shows
    Practice management and accounting: matters, hours, invoices.
    How the valuation reads it
    Measured from your finance records exportCounted with finance records

What buyers say they want from companies like you

In their own words, from their own pages or from reporting on what they bought. Each opens its source.

What raises the value

  • The reasoning, not only the result: "The reasoning matters more than the finished output" (SuperAnnotate).
  • Every draft to signature, with the negotiation emails, not only the final contract.
  • A known outcome: the matter settled or won, the return filed, the risk bound or declined, the claim paid.
  • Preparer and reviewer notes, sign-offs, and exceptions explained in writing.
  • Specialist matters and unusual fact patterns that hired contractors cannot recreate.
  • The same kind of work repeated over many years, so a buyer sees judgment change with circumstances.

What lowers it

  • Final decks and reports without the analysis that produced them.
  • Publicly filed documents, which buyers can already read.
  • Standard forms signed without change, and generic templates bought from a vendor.
  • Scanned images with no text layer.

A line that quotes a buyer names it. The others are our checklist, drawn from the factors buyers state in general: no buyer publishes how much each one moves a price. How often each factor matters across 156 kinds of data.

The rights to settle first

These stop a sale more often than price does. Each can be settled before any buyer sees a record.

The full rights checklist
  • Client work usually belongs to the client: an employee cannot license an employer's records, and work written for a client often belongs to the client, depending on the contract.
  • Engagement letters make client confidentiality the default; anything that identifies a client has to come out, and often the client must agree.
  • Privilege must survive any transfer. The Spirit Airlines sale agreement wrote it in: the sale "shall not result in the loss of any attorney-client privilege, work product or other similar protection" (as reported, Aug 2026).
  • US tax return information needs the client's consent before it goes to an AI processor, and no safe harbour had been issued as of April 2026 (as reported).
  • Protective orders cover documents produced in litigation, and deal models hold material non-public information.
  • Brokers: insureds' business data and agreements with insurers limit what can leave; US insurance regulators singled out AI in claims handling for more scrutiny in spring 2026 (as reported).

What is already on offer from companies like you

Read this morning from the brokers' and marketplaces' own catalogues. A buyer compares your records with these; settled rights, more years and more linked systems are what set one apart.

Every lot on offer

42

lots on offer like yours

6 years

of history in the middle of them

3 of 35

say the rights are settled

What holders like you ask

Can a law firm sell its files?
Only what the firm owns, and most of a matter file belongs to the client or is confidential to it. Mercor names contracts, case files and discovery documents on its own page, but we have found no completed sale of a law firm's work product. What a firm can usually offer is its own: clause libraries, negotiation playbooks with the reason behind each position, review checklists and procedures, which micro1 names as "Policies, contract workflows, review processes, governance documentation, and compliance procedures".
What about an accounting or tax practice?
Its own books and procedures, yes; clients' books and returns belong to the clients. For US returns, the client's consent is needed before the information goes to an AI processor (as reported, April 2026). Grepped lists accounting and bookkeeping among the industries it buys from, and micro1 names reconciliations, approvals and reporting workflows.
Why would a buyer pay for our judgment rather than our documents?
Because finished documents are the easy part. SuperAnnotate: "The reasoning matters more than the finished output." Files that show the request, the working and the outcome together are what is hard to find; Halluminate, an environment builder, based 88 tasks on anonymised private-equity transactions (Fortune, 1 Oct 2026).
Do insurance brokers have anything buyers want?
Scale AI lists insurance brokerage among its industries of interest, and Mercor names statements, underwriting files and claims. The valuable file joins the submission, the underwriter's reasoning, the decision and the later loss experience. Insureds' confidential data and your agreements with insurers decide what can leave.
Is there a going price for professional files?
No. We found no public price for any single insurance record type, and few for legal records, so an offer is set by competition between buyers, not by a list. We take on sales we expect to reach $26,000 or more; below that we say which marketplace fits. Only the holder pays us, a fee fixed in the mandate, and only if a sale closes. In a sale we run no buyer pays us, so our fee depends on what you are paid, not on which buyer pays it. A buyer pays us only if you choose to apply to it through its own referral programme, and you see that amount before you choose.

In this topic

What sells

  1. Start hereWhich data do AI labs want, and who holds it?Each kind of data the market prices, the businesses that hold it, what labs are asking for now and what they turn away.
  2. GuideWhat Are RL Environments? Who Builds, Buys and Prices ThemAn RL environment is a sandbox where an AI agent attempts tasks with tools and a verifier scores each try. Who builds them, who buys them and what they cost.
  3. GuideHow to Sell Videos to AI Companies: Prices, Buyers and RightsAI companies license video by the hour or minute. What buyers pay, which footage sells, and the rights you need in every frame before you sell a library.
  4. PageWhere data comes fromWho holds each kind of data, how much exists and how it reaches buyers.
  5. RegisterCompanies closingCompanies closing, sold or gone dark, and the records they leave.

See what your firm's own records show, measured on your own computer. Only the counts leave it.

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Selling a professional services firm's data to AI labs | AIData.Broker