Serving Clients Nationwide
Alpha Consulting US provides independent valuation, purchase price allocation, transfer-pricing, and economic-analysis services for capital-intensive assets and cross-border enterprises.
Our practice brings together:
We serve investors, owners, operators, developers, lenders, attorneys, accountants, tax advisers, and other professional advisers nationwide.
Infrastructure assets frequently derive value from more than land and physical improvements. Power availability, specialized equipment, operating capabilities, contractual interests, development status, and execution risk may materially affect value.
Our analyses address:
The objective is to determine economic value while considering asset composition, operating utility, market position, project risk, and the realistic buyer universe.
Complex acquisitions may contain several distinct components of value:
Purchase price allocation determines how acquisition-date fair value is assigned among acquired assets and liabilities for financial reporting under ASC 805 or applicable IFRS standards.
Our analyses may address:
Cost segregation allocates construction or acquisition cost basis among applicable federal tax-depreciation classes. Qualified Production Property analysis addresses whether qualifying portions of certain domestic production facilities may be eligible for special depreciation treatment under IRC §168(n).
These analyses may help owners:
Cost segregation allocates tax basis. Purchase price allocation assigns fair value.
The two disciplines serve different purposes but both require careful asset identification, cost reconciliation, and classification.
Tax elections and return positions remain subject to determination by the taxpayer and its CPA or tax adviser.
Alpha provides transfer-pricing documentation and economic analysis for U.S. companies engaged in cross-border transactions with foreign parents, subsidiaries, and other related parties.
Our selective middle-market practice addresses:
Transfer pricing is fundamentally an economic discipline. The analysis considers the functions performed, assets employed, risks assumed, contractual relationships, market conditions, and financial results of the controlled parties.
A benchmarking study may establish an arm’s-length range or prospective pricing policy. Complete transfer-pricing documentation ordinarily requires additional functional, financial, transactional, and method-selection analysis.
Capital-intensive assets and cross-border enterprises may require analysis beyond a conventional appraisal. Their economic performance can depend on capital recovery, technological change, operating risk, market conditions, transfer-pricing policies, financing assumptions, and the ability to sustain productive use.
Our economic analyses address:
We evaluate investments under real-world operating and market conditions.
The relevant question is often not simply:
“What is the value?”
It is also:
“Can the investment recover its capital, remain economically productive, and ultimately be financed or transferred under realistic market conditions?”
Alpha Consulting US operates at the intersection of:
Independent analysis is particularly important when:
David Hahn, Valuation Economist
Managing Director
Data Center & Infrastructure Valuation | Purchase Price Allocation | Transfer Pricing | Economic Analysis
Phone: 213-251-2400
Email: david@alphaconsultingus.com