ValueScope provides a combination of in-depth energy industry knowledge with a strong understanding of the nuances and best practices surrounding fair value in a GAAP reporting environment, including purchase price allocations, asset and goodwill impairment testing, and the valuation of derivative, debt, and equity securities.
We have extensive tax reporting valuation experience. Our principals have testified in the U.S. Tax Court, and we routinely do business on behalf of taxpayers, the Internal Revenue Service, and the U.S. Department of Justice.
Our energy valuation experts employ best practice valuation methods and have deep experience valuing companies and assets of all sizes across the entire energy and utility sector. We understand the energy markets and what factors drive value. The accuracy and independence of our work, our ability to defend our opinions, and our sophisticated methods and robust analyses are capable of withstanding scrutiny from auditors or other federal and state regulators.
FINANCIAL REPORTING (FAIR VALUE) VALUATIONS
Our energy experts have specific expertise providing the following financial reporting valuation services:
- ASC 805 Business Combinations
- ASC 815 Derivatives & Hedging
- ASC 820 Fair Value Measurements
- ASC 825 Financial Instruments
- ASC 350 Goodwill Impairment Analyses
- ASC 360 Asset Impairment Analyses
- ASC 842 Lease Valuation Analyses
TAX REPORTING (FAIR MARKET VALUE) VALUATIONS
Our energy experts have broad expertise providing the following tax reporting valuation services:
- FMV Opinions for Business Enterprise and Equity Interests
- Valuations for Estate Planning Purposes
- FMV Appraisals for Tax Equity Financing
We have deep experience valuing the following specific energy related assets:
- Oil and Gas Mineral Interests (Working Interests, Royalty Interests)
- Conventional Power Generation Facilities (Nuclear, Coal, Combined Cycle Gas, Peaker Simple Cycle Gas & Oil-Fired Plants)
- Renewable Energy Facilities (Solar, Wind, Storage, Geothermal, Hydro, Biomass)
- Power Purchase & Tolling Agreements
- Other Contractual Intangible Agreements (SRECs, LTSAs, etc.)
- Tax Equity Interests
- Generation Development Projects
- Operating & Capital Leases
