Utilities & Power Generation

American Appraisal understands the regulatory, legislative and economic issues affecting the utilities and power generation industry.

Who We Serve

Our utility and power generation clients include owners, operators, developers, investors and law firms associated with the following types of properties:

• Electric generation (coal, natural gas, geothermal, wind, hydro, biomass, waste, nuclear and fuel oil)
• Electric transmission and distribution
• Gas transmission and distribution
• Water treatment and distribution
• Wastewater treatment
• Storage

What We Do
We provide a variety of services to our utilities and power generation clients including:

• 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 the following:

• Valuation of a UK regional water and waste treatment plant’s assets for tax restructuring
• Valuation of the entire power generation, transmission and distribution systems in Greece, Cyprus, Lithuania and Zambia for potential privatisation
• Valuation of the largest coal-fired power plant in the United Kingdom
• Valuation of 76 power-generating facilities in 20 countries around the world
• Valuation for hydro and wind plants in China and Australia
• Valuation of coal-fired, combined cycle gas turbine, cogeneration, nuclear, geothermal and fuel-oil-fired generating plants for tax purposes
• Valuation of gas and coal-fired generating plants for leasing purposes

Why American Appraisal?

American Appraisal’s involvement with the utility and power generation industry has involved building business cases, dealing with regulatory issues and studying technical logistics. We understand what drives this industry, and we have the resources to respond to global assignments within all sectors and stages.