Duff & Phelps acquired Kroll in 2018 and unified under the Kroll brand in 2022.

We perform machinery and equipment valuations for a variety of purposes including tax and financial reporting compliance, insurance coverage, lease negotiation, litigation support, merger and acquisition advisory, interest expense allocations and financing.

We have experience in transaction activity that involves cross border assets and enterprises subject to various reporting and compliance requirements and have the benefit of being in the front lines of all valuation issues. We have advised clients for more than 100 years and have a proven track record, with a reputation for providing our clients with independent and clear advice in complex situations.

Machinery and Equipment Valuation services include:

  • Fair Value determination for financial reporting under US GAAP and IFRS, including:

    • Business combinations under ASC 805 and IFRS 3
    • Impairment testing pursuant to ASC 360 and IAS 36
    • Lease classification for ASC 842 and IFRS 16
    • Revaluation for IAS 16

  • Fair Market Value determination for tax purposes, including:

    • IRC Section 338(h)(10) election
    • Corporate structure reorganization and planning
    • Intercompany Asset Transfers / Sales
    • Estate / Gift Tax
    • Property Tax
  • Pre-deal Due Diligence
  • Asset-Based Lending – Collateral Financing
  • Replacement Cost and/or Actual Cash value determination for insurance placement or loss analysis
  • Useful Life / Depreciation studies
  • Fixed Asset Inventory / Reconciliation 
  • Internal planning

We have the capability to leverage in-house expertise in business valuation and transfer pricing, where needed, to provide a seamless service.


Business Combinations / Purchase Price Allocation

Kroll’s expertise and independence have made us a leading provider of valuation services for business combinations.

Business Valuation Services

Kroll is the largest independent provider of business valuation services.

Business Modelling and Analytics

Our Business Modelling and Analytics team supports clients’ strategic decisions by providing robust quantitative solutions and delivering actionable insight from data.


Derivative Valuation and Share-Based Compensation

Many securities issued in connection with share-based compensation or M&A transactions involve derivatives that require a valuation for financial reporting or tax purposes.

Fresh Start Accounting

Valuation and accounting advice to assist companies in successfully emerging from bankruptcy.

Goodwill and Intangible Asset Impairment

Kroll is a leading provider of goodwill, intangible and long-lived asset impairment testing.


Strategic Value Advisory

Kroll helps clients enhance fundamental company value by optimizing their transaction, investment, growth and operational strategies.

Tax Valuation

Kroll specializes in tax valuation-related consulting.

Fixed Asset Energy Practice

Kroll’s global Fixed Asset Energy Practice specializes in the valuation of oil, gas, petrochemical, chemical, power, mining, metals processing and offshore facilities.

Kroll's Property Insurance Valuation Platform Has Been Shortlisted for The British Insurance Technology Awards 2024

Kroll's Property Insurance Valuation Platform Has Been Shortlisted for The British Insurance Technology Awards 2024

We are excited to share that our Property Insurance Valuation Platform has been shortlisted for the British Insurance Technology Awards 2024 under the "Excellence in Technology — Property" category. We are looking forward to the winners being announced on Tuesday, June 18, 2024.

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Create Data-Driven Valuation Intelligence With the Private Equity and Credit Valuation Portal

Kroll Valuation Portal
To learn more about Private Equity and Credit Valuation Portal, Request a Demo.

Valuation demands and complexity are increasing. You need a valuation tool that quickly shows you risks & opportunities. With Kroll's new Private Equity & Credit Valuation Portal, you can simplify portfolio monitoring, get instant valuation results and leverage industry benchmarks.

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