Blog Archives

Allocation and Fair Market Appraisals, ASC 805

The Fair Market Value and Allocation of Assets within a Business Combination Business owner and buyers have numerous reporting obligations concerning the reporting of fair market value, including ASC 805, ASC 820, ASC 840, ASC 852, ASC 350 and ASC

Posted in Accounting, Tax or Audit

Purchase Price Allocation

Federal Appraisal, LLC provides full reports, and management support when, allocating a purchase price among the various assets included in a multi-asset or portfolio acquisition or disposition.  A purchase price allocation is based on the value of the various assets. 

Posted in Accounting, Tax or Audit, Client Type

Cost Segregation

Cost Segregation allows taxpayers to substantially increase their after-tax cash flow and defer federal and state income taxes, by accelerating depreciation expenses. Non-segregated residential real estate is depreciated over 27.5 years and a non-segregated commercial real estate is depreciated over 39

Posted in Accounting, Tax or Audit, Client Type

Estate & Gift Tax Appraisal

Federal Appraisal, LLC provides appraisal and consulting services for gifting closely held stocks or interests in partnerships, or for IRS estate issues. Estate & Gift tax issues have become complex over the years.  An essential part of the estate and gift

Posted in Accounting, Tax or Audit, Client Type

Partial and Partnership Interest Appraisals

Partial interest and partnership interest appraisals start with a sound appraisal of the intrinsic value of the underlying fee simple real estate or overall business.  But to complete the exercise, the appraiser must then employ special appraisal methodologies and adjustments

Posted in Client Type, Purpose & Use

Property Taxes

There are numerous occasions where the value of a property is related to taxes. Each taxing situation requires special appraisal and consulting considerations. The considerations might be a specialized appraisal for cost segregation, depreciation and income tax. Another might be an

Posted in Purpose & Use

Litigation

Federal Appraisal, LLC provides expert dispute resolution, litigation and technical support for complex real estate litigation issues.  We provide our clients with both geographical and topical dispute resolution support expertise, regardless of where the assets are located, what type of

Posted in Client Type, Purpose & Use

Impairment Studies

Impairment issues have always been important in periods of economic contraction and decline.  They have recently become more important, due to the general economic condition and the recent changes to accounting procedures.  In late June 2001, the FASB issued Statements

Posted in Accounting, Tax or Audit, Client Type

Business Interruption

Business Interruption Consulting, Damages Estimates Federal Appraisal, LLC provides consulting and appraisal services to individuals and companies suffering from business interruptions and damages from natural and man-made disasters and accidents.  If the loss or diminution of the use of your

Posted in Client Type, Purpose & Use

Property Tax Appeals

Background Real and personal property is taxed by state and local jurisdictions, based on the market value of the property. This kind of tax is known as an “Ad Valorem” tax, meaning “of value” or based on value as opposed to

Posted in Client Type, Government Services, Purpose & Use

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