Big 4 

•Purchase price allocations - PPAs (ASC 805 / FAS 141-R)

•Goodwill, intangibles impairment (ASC 350 / FAS 142)

•Non-qualified deferred compensation (IRC 409A)

Big 8 (pre-Big 4, pre-IRC 197)

•PPAs: credit card portfolios, core depositors, subscriber lists, non-competes, technologies, including life analysis and remaining life estimation of individual customers, subscribers and similar characteristic assets.

Publicly Traded Consulting Firm 

•Bankruptcy and restructuring valuations

•Technology valuations (charitable contribution for the IRS, patents - deal structuring)

•Brand name appraisals (tire company – financing collateral, ice cream – potential sale)

Boutique Valuation Consulting Firm 

•Technology valuations (intercompany pricing for the IRS, tax amortization against the IRS, charitable contribution, reorganization analysis)

•Ad valorem tax valuations (railroad software, gas refinery contracts)

•Fiber optic network Indefeasible Right of Use (IRU) valuation 



It is prudent to rely on an independent experienced valuation professional to produce sophisticated, supportable, and efficient valuations to comply with these requirements.