Aerospace & Defence

Who We Serve
Our aerospace and defence industry clients provide military forces, intelligence agencies, commercial and military aircraft manufacturers, government agencies and prime contractors with:

• Avionics and motion control technologies
• Sensors and systems
• Advanced materials and metal treatment
• Embedded computing
• Other mission-critical systems

What We Do
American Appraisal’s work in Aerospace and Defence includes:

• Deal sourcing
• Due diligence
• Decision support and business modelling
• Transfer pricing and tax restructuring advice
• Financing and debt advisory
• Real estate advisory, including property tax valuations and negotiations
• Fair value accounting for business combinations under FASB ASC 805 and IFRS 3
• Asset componentization for IAS 16 compliance
• Impairment testing under ASC 350 and 360 and IAS 36
• Fair market value opinions for regulatory and tax compliance
• Asset-based financing
• Dispute resolution
• Fairness and solvency opinions
• Cost segregation studies
• Insurance placement and risk management
• Fixed asset inventory and reconciliation

Recent Experience
American Appraisal’s recent experience includes:

• Valuation and consulting services for ASC 350 compliance involving six trade names and 11 reporting units, for a specialized manufacturer of aerospace and defense products
• Transaction services for an aerospace and defense manufacturer with more than 80 facilities worldwide
• Annual property insurance appraisal updates for the space systems division of a global security and IT company
• Valuation advisory services for a specialized manufacturer’s acquisition of a France-based components company, in a $715 million transaction involving 16 legal entities, real and personal property at more than 15 locations and multiple intangible assets including trade names and aviation and industrial programs
• Consulting services and impairment testing for a supplier of filtration solutions to the aerospace and defense industry
• Purchase price allocation services for the acquisition of an aviation systems company with facilities in China and the UK by a worldwide designer and manufacturer of precision motion control products

Why American Appraisal?
American Appraisal consultants understand the geopolitical and economic factors faced by our aerospace and defence industry clients. Our extensive experience with global financial reporting standards and procedures assists our clients in complying with the strict regulatory requirements faced by military and defense contractors.