We Value Machinery & Equipment.

We Value Real Estate.

We Deliver Cost Segregation Studies.

Seasoned. Dedicated. Driven.

Porto Leone Consulting LLC provides corporate valuation and cost segregation services for organizations of all sizes, from small independent businesses to Fortune 500 companies. We offer machinery & equipment, and real estate valuations, as well as cost segregation studies.

Firm Statistics and Recent Assignments

Valuations Performed

Average Years Professional Experience

Collective Years of Experience

Years in Business

Regional Medical Center and Physician Network in North Carolina

Valuation for ASC 805 Business Combinations

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Stir Foods Logo

Stir Foods

Portfolio company of Wind Point Partners

ASC 805 Business Combinations Engagement in connection with Wind Point’s acquisition of
Pacifica Foods

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Insurance Agency headquartered in Northeast United States

Valuation for Corporate Planning Purposes

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Numerous Data Centers throughout the United States

Valuation for ASC 805 Business Combinations

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Provco and Wawa Logos

Cherry Hill, NJ Area Wawa

Valuation for For Cost Segregation for
Federal Tax Depreciation Purposes

PLC Logo

Tri Marine and Baja Marine Logos

Tri Marine – Baja Marine

Valuation for Financing Purposes

PLC Logo

Stir Foods Logo

Stir Foods

Portfolio company of Wind Point Partners

ASC 805 Business Combinations Engagement in connection with Wind Point’s acquisition of
Stir Foods

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Host Hotels Logo

Acquisition of:

The Don Cesar Hotel

Valuation for ASC 805 Business Combinations and Tax Purposes

&
Cost Segregation Study

PLC Logo

Stir Foods Logo

Stir Foods

Portfolio company of Wind Point Partners

ASC 805 Business Combinations Engagement in connection with Wind Point’s acquisition of
Sabra Dipping Company

PLC Logo

Eight Skilled Nursing Facilities located in the Mid-Atlantic United States

Valuation for Financing Purposes

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Provco and Wawa Logos

Multiple Wawa Locations in PA

Valuation for For Cost Segregation for
Federal Tax Depreciation Purposes

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$60 million upscale apartment complex in Mid-Atlantic United States

Cost Segregation for Federal Tax Depreciation Purposes

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$80 million improvement project of a California Rehabilitation Facility

Cost Segregation for Federal Tax Depreciation Purposes

PLC Logo
Provco and Wawa Logos

Tampa, FL Area Wawa

Valuation for For Cost Segregation for
Federal Tax Depreciation Purposes

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Large Healthcare System located in the Northeast United States

Valuation for ASC 805 Business Combinations

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Vineyard and Winemaking Facility located in New York

Valuation for Corporate Planning Purposes

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Host Hotels Logo

Acquisition of:

The Andaz Maui at Wailea Resort,

The Grand Hyatt San Francisco,

The Hyatt Regency Coconut Point

Valuation for ASC 805 Business Combinations and Tax Purposes

&
Cost Segregation Study

PLC Logo

Our Global Reach – Where We’ve Worked

Project Locations Placeholder
Project Locations

Recent Articles and Insights

Valuation Services

Cost Segregation Services

Medical Records: Quantifying Obsolescence

Over time, certain assets, such as machinery, equipment and other tangible personal property become less valuable. An automobile is a common example of an asset that loses value over time. The loss in value can be due to three forms of obsolescence; physical,...
Full Article

The Complex World of Machinery, Equipment, Production

The average passenger automobile has over 30,000 individual parts, a modern 747 has over 6 million parts, and the now retired NASA space shuttle contained over 2.5 million moving parts. It is impossible to calculate the combined labor, materials, logistics, research...
Full Article

Open-Air Parking Structures: Land Improvement or Building?

There has been much debate over the years concerning open-air parking structures and whether the structure, for depreciation purposes, should be depreciated as 39-year nonresidential real property or 15-year land improvements. The Internal Revenue Service Large and...
Full Article

Qualified Improvement Property Now Eligible for Bonus Depreciation Through CARES Act

Under the Coronavirus Aid, Relief and Economic Security (‘CARES”) Act, Qualified Improvement Property (“QIP”) placed in service in 2018 and after can now be considered as 15-Year Property and is eligible for 100% bonus depreciation. QIP refers to interior improvements...
Full Article

No adoption of 25-year property tax life by House of Representatives

As reported in our December 2017 publication of Insights, the U.S. Senate proposed shortening the depreciation of long-lived real property from 27.5 & 39-year to 25-years, which was not outlined in the U.S. House of Representatives version of the “Tax Cuts and...
Full Article

Impact of Shortening Commercial Real Property Tax Life to 25 Years

As part of the “Tax Cuts and Jobs Act”, the Senate is proposing shortening the depreciation of real property to 25-years. A shortening of the real property tax life from 27.5-years for commercial residential real estate and 39-years commercial non-residential real...
Full Article

Cost Segregation and FAR Accounting-A Perfect Combination

A Cost Segregation Study (“Study”) is often described as “a tax study to lower federal and state income taxes for newly constructed or acquired buildings and site improvements” or “the reclassification of real property from long-lived property to...
Full Article

Proper Component Depreciation of Acquired Real Property

A proper understanding of the depreciation of building components and site improvements of acquired properties is key to developing a qualified cost segregation study and limiting unwanted audit exposure. The IRS Cost Segregation Audit Techniques Guide (IRS Cost...
Full Article

Valuation Services

Medical Records: Quantifying Obsolescence

Over time, certain assets, such as machinery, equipment and other tangible personal property become less valuable. An automobile is a common example of an asset that loses value over time. The loss in value can be due to three forms of obsolescence; physical,...
Full Article

The Complex World of Machinery, Equipment, Production

The average passenger automobile has over 30,000 individual parts, a modern 747 has over 6 million parts, and the now retired NASA space shuttle contained over 2.5 million moving parts. It is impossible to calculate the combined labor, materials, logistics, research...
Full Article

Open-Air Parking Structures: Land Improvement or Building?

There has been much debate over the years concerning open-air parking structures and whether the structure, for depreciation purposes, should be depreciated as 39-year nonresidential real property or 15-year land improvements. The Internal Revenue Service Large and...
Full Article

Cost Segregation Services

Qualified Improvement Property Now Eligible for Bonus Depreciation Through CARES Act

Under the Coronavirus Aid, Relief and Economic Security (‘CARES”) Act, Qualified Improvement Property (“QIP”) placed in service in 2018 and after can now be considered as 15-Year Property and is eligible for 100% bonus depreciation. QIP refers to interior improvements...
Full Article

No adoption of 25-year property tax life by House of Representatives

As reported in our December 2017 publication of Insights, the U.S. Senate proposed shortening the depreciation of long-lived real property from 27.5 & 39-year to 25-years, which was not outlined in the U.S. House of Representatives version of the “Tax Cuts and...
Full Article

Impact of Shortening Commercial Real Property Tax Life to 25 Years

As part of the “Tax Cuts and Jobs Act”, the Senate is proposing shortening the depreciation of real property to 25-years. A shortening of the real property tax life from 27.5-years for commercial residential real estate and 39-years commercial non-residential real...
Full Article

Cost Segregation and FAR Accounting-A Perfect Combination

A Cost Segregation Study (“Study”) is often described as “a tax study to lower federal and state income taxes for newly constructed or acquired buildings and site improvements” or “the reclassification of real property from long-lived property to...
Full Article

Proper Component Depreciation of Acquired Real Property

A proper understanding of the depreciation of building components and site improvements of acquired properties is key to developing a qualified cost segregation study and limiting unwanted audit exposure. The IRS Cost Segregation Audit Techniques Guide (IRS Cost...
Full Article

Contact Us

Philadelphia Skyline

Philadelphia

1220 Valley Forge Road,
Unit 8
Phoenixville, PA 19460
Tel: +1 (215) 807-9990
Fax: +1 (610) 254-8999

New York Skyline

New York

One Penn Plaza
36th Floor
New York, NY 10119
Tel: +1 (212) 273-1143
Fax: +1 (610) 254-8999

Chicago Skyline

Chicago

125 South Wacker Drive
Suite 300
Chicago, IL 60606
Tel: +1 (312) 813-7500
Fax: +1 (610) 254-8999

Are you in need of a valuation? We’d love to hear from you. We pride ourselves on our concierge service and our complete valuation services and look forward to talking with you.