Valuation Services Print

4 Corners performs valuations for financial reporting purposes with a staff possessing years of relevant experience valuing tangible and intangible assets across a variety of industries, providing us with the financial and technical skills to support the most challenging transactions, including the following:

  • Purchase Price Allocation - A purchase price allocation analysis consists of the valuation of acquired tangible and intangible assets, their allocation relative to the purchase price, and the establishment of remaining useful lives, all in accordance with SFAS 141.
  • Goodwill and Intangible Asset Impairment - SFAS 142 and 144 require companies to value and recognize the impairment of goodwill and other long-lived assets. 4 Corners can assist companies in every step of the impairment test process including identifying reporting units; assigning and valuing acquired assets and liabilities; determining the fair value of reporting units and computing the implied fair value of goodwill.
  • Business Enterprise Valuations - Companies often require a business enterprise valuation to assist in determining the reasonableness of the terms governing a particular transaction. While this analysis is also performed as part of the purchase price allocation, it can also be performed when pricing potential transactions, issuing private company stock options or pursuing litigation.
  • Intellectual Property / Intangible Assets – Valuation of intellectual property and other intangible assets require a broader knowledge of valuation techniques due to the complex nature of their development and ability to develop revenues. In instances where intangible assets can be identified as having specific and measurable value, these assets should be individually valued as part of the total transaction, including: Brand names; subscriber/customer base; assembled work force; proprietary technology; non-compete covenant; license agreements; trade secrets; IPR&D; buy/sell agreements and more.
  • Other Research and Financial Analysis - Our experienced team can make valuation decisions and conclusions with precision and careful consideration in many other areas, including fairness opinions, partial interest valuation, expert testimony and divorce/partnership/estate valuation.