Michael Fowler



Managing Director

Michael Fowler is a managing director in the Los Angeles office and part of the Machinery and Equipment valuation service line. He has 13 years of experience in the valuation field. Michael joined Kroll in conjunction with the merger of Standard & Poor's Corporate Value Consulting (CVC) with Kroll.

Michael has valuation experience in a variety of industries, including electric utilities, electric generation, natural gas pipelines, oil refineries, petrochemicals, chemicals, and general manufacturing. He 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, Michael has performed tax valuations for multiple purposes, including the allocation of interest expense, energy, property cash grants and tax credits. RETT and FIRPTA. Michael is well-versed in the valuation concepts of "in-use", "in-exchange" and forced and orderly liquidation value. 

Michael has extensive experience in performing cost segregation and fixed asset consulting services for tax considerations and Sarbanes-Oxley compliance. He has advised clients on the best practices in fixed asset management systems, inventory control and property control procedures.

Michael received his B.S. in mechanical engineering from the University of California, Los Angeles. He is a candidate member of the American Society of Appraisers (ASA). Michael is also a member of the American Society of Mechanical Engineers (ASME).



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.

Business Valuation Services

Kroll is the largest independent provider of business valuation services.

Goodwill and Intangible Asset Impairment

Kroll is a leading provider of goodwill, intangible and long-lived asset impairment testing.