Valuation, Allocation, and Economic Analysis for Capital-Intensive Assets
Alpha Consulting US provides independent valuation, asset allocation, cost segregation, and economic analysis for data centers, power infrastructure, industrial facilities, and specialized operating assets.
Our practice brings together:
- Data center and infrastructure valuation
- Purchase price allocation
- Cost segregation studies
- Economic and obsolescence analysis
- Independent decision support
Serving investors, owners, operators, developers, lenders, attorneys, accountants, and other professional advisers nationwide.
Data Center & Infrastructure Valuation
Infrastructure assets frequently derive value from more than land and physical improvements. Power availability, specialized equipment, operating capabilities, contractual interests, and development risk may materially affect value.
Our analyses address:
- Data centers and powered development sites
- Energy and power infrastructure
- Utilities and power generation
- Industrial and logistics facilities
- Telecommunications infrastructure
- Specialized operating assets
The objective is to determine economic value while considering asset composition, operating utility, market position, risk, and the realistic buyer universe.
Purchase Price Allocation
Complex acquisitions may contain several distinct components of value:
- Real property
- Machinery and equipment
- Other business personal property
- Identifiable intangible assets
- Enterprise value and goodwill
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:
- Purchase price allocation
- Real and personal property
- Machinery and equipment
- Identifiable intangible assets
- Functional and economic obsolescence
- Asset classification
Cost Segregation Studies
Cost segregation studies allocate construction or acquisition cost basis among applicable federal tax-depreciation classes.
These analyses help owners:
- Identify and reclassify eligible assets
- Accelerate depreciation deductions
- Improve after-tax cash flow
- Support tax planning and documentation
Cost segregation allocates tax basis. Purchase price allocation assigns fair value. Both require careful identification and classification of the underlying assets.
Economic Analysis
Capital-intensive assets require analysis beyond a conventional appraisal. Their economic performance may depend on capital recovery, technological change, operating risk, financing assumptions, and the ability to sustain productive use.
Our economic analyses address:
- Capital recovery requirements
- Technological obsolescence
- Functional and economic obsolescence
- Commercial reasonableness
- Investment feasibility
- Infrastructure investment risk
- Financing and exit assumptions
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?”
Independent Judgment Where It Matters Most
Alpha Consulting US operates at the intersection of:
Valuation × Allocation × Economic Analysis
Independent analysis is particularly important when:
- Capital deployment is substantial
- Infrastructure assets are complex
- Power and operating capacity affect value
- Asset classification is material
- Technological change creates obsolescence risk
- Financing and exit assumptions require validation
- Conventional appraisal metrics are insufficient
David Hahn, Valuation Economist
Managing Director
Data Center & Infrastructure Valuation | Purchase Price Allocation | Cost Segregation | Economic Analysis
Phone: 425-644-6200
Email: david@alphaconsultingus.com