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Purchase Price Allocation

We provide purchase price allocation analyses on all property types for acquisition accounting purposes. We work closely with the client’s accounting and acquisition teams to understand all aspects of the purchase to ensure the proper allocation of tangible and intangible assets.

Typical tangible and intangible assets include the following:

Tangible Assets:

  • Land
  • Building Improvements
  • Site Improvements
  • Tenant Improvements
  • Furniture, Fixtures & Equipment
  • Other Personal Property

 

Identifiable Intangible Assets:

  • Lease Contracts:
    • Above/Below-Market Rental Rates
    • Unamortized Leasing Commissions
    • Value of Leases-in-Place
    • Tenant Relationships (if Applicable)
    • Service Contracts
  • Favorable Purchase Option Contracts
  • Trade Names
We work with Public and Private REITs, Joint Ventures for Open-End Real Estate Funds, and other Real Estate Management Firms. Our clear and transparent valuation methodology has been reviewed and accepted by the “Big Four” accounting firms.