Who We Are

Porto Leone Consulting LLC provides corporate valuation and cost segregation services for organizations of all sizes, from small independent businesses to Fortune 500 companies. As a full-service valuation firm we offer business, intangible asset, tangible personal property and real estate valuations.

Firm Statistics

Valuations Performed

Collective Years of Experience

Average Years Professional Experience

Years in Business

Our Global Reach – Where We’ve Worked

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Project Locations

Recent Assignments

We have experience assisting clients in a variety of industries for a wide range of purposes. Recent projects include the following:

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,...

The Complex World of Machinery, Equipment, and the Production Function

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,...

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...

House of Representatives: No adoption of 25-year real property tax life

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 Jobs...

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...

Cost Segregation Studies and Fixed Asset Record 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...

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...

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,...

The Complex World of Machinery, Equipment, and the Production Function

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,...

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...

Cost Segregation Services

House of Representatives: No adoption of 25-year real property tax life

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 Jobs...

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...

Cost Segregation Studies and Fixed Asset Record 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...

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...

Our Locations

Philadelphia

1220 Valley Forge Road, Unit 8
Phoenixville, PA 19460
Tel: +1 (610) 254-8990
Fax: +1 (610) 254-8999

New York

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

Chicago

100 South Saunders Road
Suite 150 – #1028
Lake Forest, IL 60045
Tel: +1 (312) 813-7500
Fax: +1 (610) 254-8999

Contact Us

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.

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