That would be part of Discovery (they need to to not only determine how C/P's interests were damaged - IE How much unlicensed merchandise was sold and what Axanar's return on that was); and also for the Judge to know just how much money Axanar actually still has should he, or a Jury, need to determine how much C/P should receive in damages, and further if any punitive financial damages should be included.I so hope that CBS requests an audit of the Axanar books.
There's going to be actual accounting done as well as forensic accounting - to see where that money went. Remember one of C/P's complaints in the amended filing is that Axanar (and Alec Peters personally) benefited from 'financial gain' by illegal use of Star Trek copyrighted material; so discovery related to that aspect is fair game for C/P to request from Axanar (and Mr. Peters personal accounts too, as he's a named defendant.)