Inflation Driving Commercial Property Insurance Value Reassessments
As inflation reshapes commercial property values, uncover insights driving companies to reevaluate insurance needs with a replacement cost analyses.
Elvis Lima
Machinery & Equipment Valuations: Understanding the Importance of a Site Inspection
Three machinery & equipment valuation engagement scenarios highlight when a site inspection is required.
Steven Nguyen
Economic Obsolescence: Discover loss of value caused by external factors
Identifying, measuring,and applying the adjustment for EO can be a complex and iterative process.
Jeff Dugo
Nathan Emanuel
ASC 842 Lease Accounting: Simplifying the Incremental Borrowing Rate Debacle
Implementation of the ASC 842 lease accounting standard is putting companies in a challenging position to determine their applicable incremental borrowing rate.
Real vs. Personal Property: Distinguishing Between the Two Can Impact Property Tax
Tax benefits exist for companies that distinguish real versus personal property. However, legal nuances, if interpreted inaccurately, can bring significant economic consequences.
Joseph Mickle
Tangible Assets: Real Estate & M&E
Valuations for real estate, real property, machinery & equipment, lifing studies and more
FASB Issues Accounting Standards Update Clarifying the Definition of a Business
Within the ASU guidelines, there are two main thresholds to determine if an entity is a business.
Preparing for FASB Changes to Revenue Recognition and Lease Accounting
FASB guidance addresses inconsistency and weakness in existing revenue recognition and lease accounting requirements.
M&E Assets: Determining the loss of asset value from functional obsolescence
Determining the fair value of M&E assets for financial reporting purposes should include the consideration of three forms of depreciation: physical, economic and functional.