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 |
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