Mark Miller-Villela



Managing Director and US Machinery & Equipment Group Leader

Mark W. Miller-Villella is a managing director and US Machinery & Equipment Group Leader in the Philadelphia office. He has over 35 years of valuation experience, and leads the U.S. Machinery and Equipment Valuation Advisory group.

Mark provides valuation expertise to clients primarily concerned with the value of real and personal property. He has organized, staffed and managed major valuation projects in numerous specialized industries, including mining and metals, railroad, industrial manufacturing, energy, paper manufacturing, automotive and heavy truck, commodity and specialty chemical, aerospace, telecommunications, data-communications, television and radio broadcasting, motion picture production, movie theaters, retail, restaurant, printing, packaging, silicon wafer fabrication, food and beverage processing and pharmaceuticals.

Mark has prepared valuations for use in many scenarios, such as allocations of purchase price, mergers and acquisitions, collateral financing, sale-leaseback, corporation planning, insurance, possible sale, lease portfolio management, asset lifing studies, fresh start accounting and asset impairment. Mark has also served as a court appointed valuation expert to an International Arbitral Tribunal: and as an expert witness in the U.S.

Mark joined Kroll in conjunction with the merger of Standard & Poor’s Corporate Value Consulting (CVC) with Kroll. Prior to his work at CVC, Mark was a senior associate at PricewaterhouseCoopers from 1998 to 2001 and an associate at Coopers & Lybrand from 1994 to 1998. Mark also was an appraiser at The Manufacturers’ Appraisal Company from 1985 to 1994. 

Mark completed coursework at Drexel University and the Telecom, Datacom and Networking for Non-Engineers course of the Teracom Training Institute. Mark holds an Accredited Senior Appraiser (ASA) designation, in Machinery and Technical Specialties/Machinery & Equipment, with the American Society of Appraisers, and is a member of the Association for the Advancement of Cost Engineering International.


Valuation of businesses, assets and alternative investments for financial reporting, tax and other purposes.

Valuation Services

When companies require an objective and independent assessment of value, they look to Kroll.

Machinery and Equipment Valuation

Kroll offers experience, reliability and transparency in the valuation of machinery and equipment for virtually every industry.