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 valuation and other related expertise in all classifications of tangible and intangible assets, including the following:

Our utility and power generation clients benefit from our experience with capital-intensive enterprises heavy on tangible assets

Our valuation and consulting services include: Property tax consulting and valuation Insurable values Valuation due diligence Purchase price allocation (US GAAP and IFRS) Impairment testing for financial reporting Fairness and solvency opinions Bankruptcy and restructuring services Fresh start accounting Depreciation rate studies Provision of Independent Engineer’s Certificate Foreign Tax Credit reporting Fixed asset inventory and reconciliation IT asset inventory Asset financing Remaining useful life and componentization

Our global utilities and power generation industry valuation consultants have extensive experience with litigation support and expert witness testimony.

Recent Experience
American Appraisal’s recent experience includes the following:

• Valuation of the entire power generation, transmission and distribution systems in Greece, Cyprus, Lithuania and Zambia for potential split and/or privatization
• Purchase price allocation for the largest coal-fired power plant in the United Kingdom
• Insurance valuation of 76 power-generating facilities in 20 countries around the world
• Valuation for CLP Power’s hydro and wind plants in China and Australia
• Depreciation studies for rate making or financial reporting
• Valuation of a UK regional water and waste treatment plant’s assets for tax restructuring
• Valuation of coal-fired, combined cycle gas turbine, cogeneration, nuclear, geothermal and fuel-oil-fired generating plants for property 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.