valuation

Valuation Service

Get specialized help to meet your most pressing valuation needs


Our Services

Machines, Equipment and Infrastructure Valuation 

We perform machinery and equipment valuations for a variety of purposes including;

Asset Register Creation 

Asset Inspection, Condition Assessments, and Verification 

Asset Tagging and Coding 

Valuation, Useful Life, Residual Value Estimation 


We have experience in transaction activity that involves cross-border assets and enterprises subject to various reporting and compliance requirements and have the benefit of being in the front lines of all valuation issues. We have advised clients for more than 100 years and have a proven track record, with a reputation for providing our clients with independent and clear advice in complex situations.


We have the capability to leverage in-house expertise in business valuation and transfer pricing, where needed, to provide a seamless service.



Table 1: Common Purposes and Bases  of Valuation & Applicable Standards

Purpose of Valuation

Basis of Value 

Applicable Standard, if any

Financial Reporting 

Fair Value 

IAS 16; IPSAS 17; IFRS 13:

Impairment Testing 

Fair Value 

IAS 36

Secured Lending / Asset Finance 

Market Value ,Liquidation Value 

IVS 2022 & Institution’s Policy 

Asset Sale /Purchase

Market Value 

IVS 2022

Asset Management 

Fair Value 

IAS 16; IFRS 13

Business Combination 

Fair Value 

IAS 16; IFRS 3; ; IFRS 13

Insolvency / Liquidation 

Liquidation Value 

Insolvency Law

Dispute Resolution 

Market Value 

Legal Requirements

Insurance 

Replacement Cost/Indemnity 

Insurance Policy 



Valuation Methodology & Depreciation Concept

Our methodology will consider the expected depreciation pattern of each asset over its useful life. As illustrated in the Figure 1 below, different assets have different depreciation patterns, and it takes experienced valuers / assessors like the team at Crowe who understand the various depreciation patterns for different assets to estimate the values of your assets accurately. 

The Crowe Team of valuers combine their engineering and financial qualifications, knowledge of manufacturing systems and processes and years of experience analyzing useful lives and depreciation patterns of various machinery and equipment assets, to estimate most reliable market based values. 

One asset can have different Fair Values depending on the Depreciation profile. See below.

Please contact the team at Crowe if you need any further help?


Figure 1: Asset Depreciation Patterns


Compliance with Standards 

All our valuations and advisory services comply with International Valuation Standards (IVS 2022), International Accounting Standards (IAS), International Public Sector Accounting Standards (IPSAS), International Financial Reporting Standards (IFRS) in particular the following:

  • IAS16 – Property, Plant and Machinery 

  • IAS 36 - Impairment of Assets 

  • IPSAS 17 - Property, Plant and Machinery 

  • IPSAS 21 - Impairment of Non-Cash Generating Assets

  • IFRS 13 – Fair Value Measurement 

  • IFRS 3 – Business Combination

  • IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations 



Our Experience 

Our Teams experience covers a wide range of industries and assets for public sector entities as shown in the non-exhaustive list below.


Private Sector 


Public Sector 

  • Bottling Plants  

  • Sugar Processing and Refinery  

  • Dairy Plants 

  • Hospitality 

  • Paper and plastic machinery 

  • Extrusion, Moulding - Blow and Injection

  • Injection Moulding 

  • Printing and packaging equipment

  • Educational Institutions

  • Manufacturing plant and Equipment

  • Crushing and smelting equipment

  • Tyre Manufacturing and Rethreading

  • Waste & Recycling

  • Oil Refinery 

  • Rail Locos and Equipment 

  • Farm Equipment 

  • Grain Handling and Silos 

  • Desalination Plants 

  • Flour Mills 





  • Plant and Equipment Assets 

  • Roads -  Earthworks, Pavements and Seals

  • Road Drainage Networks – Side Entry Pits etc

  • Roads and Parks Furniture Assets 

  • Sewage Treatment Plants and Pipe Networks 

  • Sewer Pump Stations and Underground Pipe Networks

  • Stormwater Pump Stations and Underground Pipe Network 

  • Water Regulators and Embankments 

  • Schools 

  • Media and Broadcasting equipment

  • Power Generation 

  • Substations 

  • Marine Plant and Equipment Assets 

  • Festival Centers 

  • Libraries 

  • Office Equipment and Furniture 

  • Airport Runways