Energy

We were retained by an energy production company whose subsidiary acquired distressed energy assets from an energy & production company. In selecting a valuation methodology, we needed to consider the significant divergence in the enterprise value of the business versus the un-discounted value of the assets given the dramatic drop in commodity prices at the time.

Wes Nichols

Mr. Nichols specializes in the valuation of machinery and equipment for domestic and international clients. For over 15 years, he has prepared valuations for allocation…

Vincent Flaherty

Mr. Flaherty specializes in valuations for financial reporting, incentive compensation, mergers & acquisitions, and tax restructuring/planning purposes. Mr. Flaherty has experience as a valuation advisor…

Jim Budyak

Mr. Budyak has over 32 years of valuation experience and specializes in allocation of purchase price engagements, fairness and solvency opinions, bankruptcies and restructurings, and…

Reorganization

Changes in corporate structure or ownership, a bankruptcy or a recapitalization can trigger the need for a valuation

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.

Accounting Today: Fresh Start Reporting Critical for Companies Emerging from Bankruptcy

This may signal a coming potential increase in bankruptcy filings.

Chemical

A leading international producer of nitrogen products acquires a nitrogen manufacturing company requiring a valuation for allocation of purchase price according to ASC 805.

Valuation Considerations for Acquisition Structures

A key tax consideration is whether the acquirer will be entitled to a stepped up tax basis in the assets and thus entitled to future tax deductions.

Deferral of Cancellation of Debt (COD) Income Could Result in Substantial Tax Saving

Determining the degree of insolvency is a key step since this will dictate the amount of COD income which may be excluded.