Independent Judgment for Complex Valuation
Alpha Consulting US provides independent enterprise valuation, purchase price allocation, transfer-pricing, and infrastructure-valuation services for complex enterprises, acquisitions, capital-intensive assets, and cross-border operations.
Our principal services are:
We serve companies, investors, family ownership groups, M&A advisers, investment bankers, attorneys, accountants, tax advisers, lenders, developers, and other professional advisers nationwide.
Enterprise valuation provides the broader economic framework for understanding a company, ownership interest, transaction, or strategic investment.
Our analyses may address:
An agreed transaction price may reflect competitive bidding, expected synergies, control, strategic positioning, or other buyer-specific considerations. It does not necessarily represent the standalone fair value of the acquired business.
Our M&A valuation analyses may help:
M&A valuation addresses the value of the enterprise or transaction. Purchase price allocation begins after the transaction price has been established and assigns acquisition-date fair value among the acquired assets and liabilities.
Holding companies and multi-entity organizations may contain operating companies, real estate, investments, intercompany accounts, debt, and other interests that cannot be evaluated through a single earnings multiple.
Our analyses may address:
A shareholder buyout requires an independent assessment of the company and the specific ownership interest being transferred.
The analysis may consider:
These services are intended for planned and consensual transactions. Alpha Consulting US does not accept ownership-dispute or litigation assignments.
Following an acquisition, the transaction price must be reconciled with the acquisition-date fair value of the acquired assets and assumed liabilities.
A purchase price allocation may include:
Our analyses may address:
M&A valuation and purchase price allocation address different stages of the same transaction.
M&A valuation examines the enterprise, transaction economics, financial value, strategic value, and the reasonableness of the negotiated consideration.
Purchase price allocation then assigns acquisition-date fair value to the identifiable assets and liabilities. Residual consideration that cannot be assigned to separately identifiable net assets is generally recognized as goodwill, subject to the applicable accounting framework.
A coordinated analysis helps maintain consistency among:
The objective is not to force the transaction valuation and PPA to produce the same measure of value. It is to reconcile the underlying economic evidence and explain material differences.
Cost segregation allocates tax 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 Consulting US 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 support a prospective pricing policy. Complete transfer-pricing documentation ordinarily requires additional functional, financial, transactional, and method-selection analysis.
When an acquisition is followed by cross-border integration, the treatment of intangible assets in the purchase price allocation should be considered alongside subsequent transfer-pricing policies.
The values do not need to be identical because the applicable purposes, standards, dates, and assumptions may differ. However, the underlying economic evidence should be reasonably consistent.
Relevant considerations may include:
The appropriate objective is the consistency and reconciliation of valuation evidence, not the artificial reconciliation of values determined for different purposes.
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 may address:
Infrastructure valuation may require analysis at several interconnected levels:
The objective is to determine economic value while considering asset composition, operating utility, contractual position, market conditions, project risk, capital requirements, and the realistic buyer universe.
Alpha Consulting US operates at the intersection of:
Independent analysis is particularly important when:
Our work combines valuation methods with transaction economics, asset analysis, financial analysis, and independent professional judgment.
Managing Director
CVA, ASA, CM&AA, MAFF, CCIM, MBA
Enterprise Valuation | Purchase Price Allocation | Transfer Pricing | Infrastructure Valuation
Phone: 213-251-2400
Email: david@alphaconsultingus.com