Under Accounting Standards Codification (ASC) 805 (formerly SFAS No. 141 and 141R), companies are required to assign fair values to all major assets and liabilities of an enterprise following a transaction. Included in these assets can be tangible (machinery and equipment, real property) and intangible assets (customers, technology, trade names, intellectual property, goodwill, and other intangibles).

Brookline Valuation Services, Inc. valuation professionals have significant experience preparing purchase price allocations for transactions across a wide range of industries throughout the U.S. In recent years, we have teamed with various partners in the machinery & equipment and real estate fields to provide a single, coordinated source for asset allocation and goodwill impairment testing services. Brookline Valuation Services, Inc., in alliance with its partners, offers full capabilities for asset allocation services, when an independent opinion of value is needed.