Independent Valuation, Allocation, and Strategic Advisory for Capital-Intensive Assets
Alpha Consulting US provides independent valuation and advisory services for infrastructure, operating assets, and complex investment decisions.
Our practice focuses on the intersection of:
Infrastructure Valuation,
Purchase Price Allocation (PPA),
Property Tax Allocation Studies,
Cost Segregation Studies,
Strategic Capital Decisions
Serving investors, owners, operators, developers, attorneys, accountants, and institutional stakeholders across a broad range of operating assets.
Infrastructure Valuation
Infrastructure assets often derive value from more than physical real estate alone.
Our analyses address:
- Data Centers
- Energy Infrastructure
- Utilities and Power Generation
- Industrial Facilities
- Logistics and Distribution Assets
- Telecommunications Infrastructure
- Specialized Operating Assets
The objective is to understand economic value, risk, asset composition, and market positioning within real-world operating environments.
Purchase Price Allocation & Property Tax Allocation
Not all value is the same.
Complex operating assets frequently contain varying combinations of:
- Real Property
- Business Personal Property
- Intangible Assets
- Enterprise Value
Purchase Price Allocation (PPA)
PPA determines how fair value is allocated for financial reporting purposes under ASC 805 and IFRS standards.
Property Tax Allocation Studies
Property Tax Allocation Studies determine how value should be classified among Real Property, Business Personal Property, Intangible Assets, and Enterprise Value for assessment and ownership purposes.
The objective is to prevent enterprise-level value and non-taxable intangible value from being improperly attributed to taxable tangible assets.
Typical assignments involve operating assets and infrastructure with assessed values of approximately $20 million or greater.
Cost Segregation Studies
Cost Segregation Studies allocate construction and acquisition costs among asset classes for federal income tax purposes.
These analyses may help owners:
- Accelerate depreciation deductions
- Improve after-tax cash flow
- Identify reclassifiable assets
- Support tax planning initiatives
Cost Segregation allocates cost basis.
Purchase Price Allocation allocates fair value.
Property Tax Allocation Studies allocate taxable value.
Together, these disciplines provide a comprehensive framework for asset classification and value allocation.
Strategy
Significant capital decisions deserve independent analysis.
Our strategic advisory services support:
- Commercial Reasonableness Analysis
- Investment Feasibility Studies
- Infrastructure Investment Analysis
- Strategic Capital Decisions
- Independent Economic Analysis
We evaluate investments based upon commercial reality rather than theoretical assumptions.
The question is often not simply:
"What is the value?"
but rather:
"Can the investment be financed, sustained, and ultimately exited under real market conditions?"
Independent Judgment Where It Matters Most
Alpha Consulting US operates at the intersection of:
Valuation × Allocation × Strategy
Providing clarity when:
- Capital deployment is significant
- Infrastructure assets are complex
- Property tax exposure is material
- Asset classification matters
- Financing assumptions are critical
- Analytical shortcuts are unacceptable
Magaging Director: David Hahn
Valuation Economist
Infrastructure | Purchase Price Allocation | Property Tax Allocation Studies | Cost Segregation Studies | Operating Assets | Strategic Advisory
Los Angeles: 213-251-2400
Seattle: 425-644-6200
Arlington, VA: 703-844-9850
Dallas: 214-813-6050
Savannah, GA: 912-482-2540
email: david@alphaconsultingus.com
