David Pignatello

David Pignatello, ASA, is a director in the Fixed Asset Advisory Services, based in New York.

David leverages more than 15 years of experience in the valuation field. His primary responsibilities include valuing fixed assets (personal property) for financial and tax reporting, due diligence, fresh start accounting and useful life studies for various types of businesses. David’s valuation experience spans a variety of industries, including steel and metals manufacturing, satellite telecommunications, automotive, aircraft, health care, printing and publishing, food service, apparel retail and hospitality. He has valued assets in Mexico, Canada, South America, Europe and Asia, and across the U.S.

David has advised and assisted clients with the application of ASC 820 - Fair Value Measurement, ASC 805 - Business Combinations, ASC 350 - Goodwill and Other Intangibles, ASC 360 - Property, Plant and Equipment, and IFRS 3 - Business Combinations. Additionally, he has performed tax valuations for multiple purposes, including the allocation of interest expense, asset transfer and customs duty. David is well versed with the valuation concepts of "in-use," "in-exchange," and forced and orderly liquidation value.

David holds a B.S. in finance from Rutgers University. He is an Accredited Senior Appraiser (ASA) in machinery and technical specialties/machinery and equipment with the American Society of Appraisers.

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