Valuation Services
Kroll's professionals provide a full range of valuation services to corporations, private equity firms, governments, insurance carriers, attorneys, institutions, fiduciaries, and private investors. Our valuations meet the requirements of Sarbanes-Oxley, taxing authorities, and the courts, and comply with the latest U.S. and international standards in purchase price accounting and subsequent impairment testing of asset values. The practice offers the following valuation services throughout the world:
Financial Reporting
As part of purchase price accounting and goodwill and identifiable asset impairment testing, Kroll's professionals value diverse types of intangible assets as well as property, plant, and equipment for both U.S. GAAP (SFAS 141, 142, and 144) and International Financial Reporting Standard 3 (IFRS 3).
Property Insurance
Our property coverage valuations help companies entering into a new insurance policy, or renewing an existing one, estimate the proper replacement cost of their assets to ensure that the appropriate policy limits are in place should a catastrophic accident occur. Kroll’s professionals are dedicated fixed asset experts who can also perform this analysis in conjunction with a financial reporting valuation to make certain the acquired company has appropriate coverage.
Cost Segregation Analysis
Kroll provides cost segregation analyses for existing, new, and recently acquired real estate. A cost segregation study identifies assets eligible for depreciation over shorter periods than the 39-year tax life assigned to non-residential real property. The benefits include enhanced tax cash flow which is typically reflected as an after-tax net present value of 2% to 4% of the real property basis, excluding land and personal property. Unique properties may result in higher benefits.
Kroll provides a FREE feasibility analysis to help ensure that a cost segregation study will result in a significant net tax benefit.
Fairness Opinions and Solvency Opinions
Kroll’s valuation experts provide fairness opinions and solvency opinions to assist company directors, special committees, ESOP trustees, and other corporate advisors ensure that their transaction is fair and adequate. These independent, objective opinions help identify any deal-breaking issues and protect boards from being scrutinized for their decisions after they have been made.
Intellectual Property Valuations
Kroll’s expertise includes the valuation of all types of intellectual property located worldwide, including: patented technology and proprietary know-how, trade names, licenses, customer relationships and more. We provide valuations for a variety of purposes including lending against the value of intellectual property, acquisition and disposal of intellectual property and first party intellectual property insurance coverage.
Corporate Valuations
Kroll provides corporate valuations for a variety of purposes, including private equity portfolio company valuations, tax reporting purposes, mergers and acquisitions, joint ventures, corporate restructuring and/or divestitures, financial reporting, stock options, capital budgeting, and management planning.
Litigation Support
Kroll professionals act as expert witnesses in litigations where valuation is being disputed. Their experience includes business as well as various levels of government including federal and state courts and other dispute resolution proceedings.
