Tangible and intangible

Areas of Operation

  • Acquisition/Disposal of private and public assets
  • Determination of Normal Useful Life/Residual Useful Life for the redefinition of the amortisation plan on the basis of residual useful life (IAS 16)
  • Survey of the production process and comparison with the best practice (technology and performance) and technological improvements
  • Identification and analysis of the main elementary functional units/Cash Generating Unit (CGU)
  • Capex: company requirements study (historical and future) and investment analysis (NAV, IRR)
  • Strategic investment management: EVA monitoring and selecting options (new investment/divestment)
Tangible and intangible fixed assets

Determining the
“Market Value in Use” for:

  • corporate finance transactions
  • sale & leaseback operations
  • development of business plans

Determining the
“Fair Value” for:

  • implementation of IAS/IFRS principles
  • application of Basel rules
  • allocation of purchase price

Determining the
“Cost of Reproduction/Replacement New” for:

  • insurance coverage of tangible assets (real property and M&E)
  • appraisal of maintenance costs
  • Capex: appraisal of investment/refurbishment costs