We measure fair value for the whole business and for each asset inside it.
Companies and their auditors rely on our fair value conclusions at an acquisition, at an impairment test and at each reporting date. One team values the real estate, the equipment and the intangible assets, and a designated senior professional leads every engagement.
One team values the real estate, the equipment and the intangible assets, so the allocation adds up.
The pieces sum to the whole.
Real property, equipment, identifiable intangible assets and goodwill are valued in one model, so they total the price paid or the value of the business.
Income is counted once.
When separate firms value the property and the business, the same income can support both values. We attribute income to the asset that earns it.
One set of facts runs through every asset.
The forecast and the measurement date are shared across the real estate, the equipment and the intangible assets, so the values are consistent with one another.
We measure fair value at an acquisition, at an impairment test and at each reporting date.
Purchase Price Allocation
The price paid for a business allocated to its real property, equipment, identifiable intangible assets and goodwill under ASC 805.
Goodwill and Intangibles
Impairment testing of goodwill and indefinite-lived intangible assets under ASC 350.
Fair Value Measurement
Fair value conclusions under ASC 820 and IFRS 13, with significant inputs and their ranges documented for disclosure.
Long-Lived Assets
Impairment testing of real estate, equipment and other long-lived assets under ASC 360.
Every conclusion is written to be reviewed.
Each report states its conclusion first and its assumptions plainly, and the support is organized the way auditors and examiners review it.
Market data, operating results and adjustments are documented, so a reviewer can follow any value back to its source. The professional who signed the report answers the audit team’s questions.
Send us the transaction or the reporting date, and we will confirm scope, fee and delivery date in writing.
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