Valuation Services - Plant and Machinery

Industrial Valuation Services is a professional services practice providing valuations of plant and machinery for a very diverse spectrum of industries ranging from large petrochemical plants to boutique wineries, airports to aluminium refineries and smelters. The valuations are required for many reasons and may be required for the following: 

  • Mergers and Acquisitions
  • Financial Reporting
  • Due Diligence 
  • IFRS Impairment Testing
  • Tax Consolidation
  • Tax Depreciation
  • Purchase Price Allocation
  • Asset Reconciliation
  • Reinstatement and Indemnity
  • Asset Registers   

Intellectual property is an essential component associated with a considerable amount of plant and machinery, and under the IFRS ,the Standard requires that intangibles are recognised separately on the balance sheet as part of a purchase price allocation.  Before the Standard the difference between price and book value was goodwill.  Now assets need to be identified, valued and separately included on the balance sheet.