Darwin Professional Underwriters, a specialty insurance company and provider of technology liability insurance, has posted an online calculator to help IT managers calculate how much their company stands to lose from data theft. The Tech//404 Data Loss Cost Calculator is a free, interactive tool designed to assess the impact of a data breach or identity theft data loss incident, according to a release. On Wednesday, Forrester Research Inc. released its own calculations, noting that the average security breach can cost a company between $90 and $305 per lost record.