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

Provco and Wawa Logos

Cherry Hill, NJ Area Wawa

Cost Segregation for
Federal Tax Depreciation Purposes

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Provco and Wawa Logos

Multiple Wawa Locations in PA

Cost Segregation for
Federal Tax Depreciation Purposes

PLC Logo
Host Hotels and Resorts Logo

Acquisition of 1 Hotel South Beach by Host Hotels & Resorts

1 Hotel South Beach Logo

Valuation for ASC 805 Business Combinations Engagement and Tax Purposes & Cost Segregation Study

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Wind Point Partners Logo

Acquisition of Van Law Food Products by Wind Point Partners

Van Law Food Products Logo

ASC 805 Business Combinations Engagement in connection with Wind Point Partners acquisition of Van Law Food Products

PLC Logo

Host Hotels Logo

Acquisition of:

The Don Cesar Hotel

Valuation for ASC 805 Business Combinations and Tax Purposes

&
Cost Segregation Study

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Tri Marine and Baja Marine Logos

Tri Marine – Baja Marine

Valuation for Financing Purposes

PLC Logo

Obstetrics and Gynecology Practice located in Northeast United States

Valuation for Corporate Planning Purposes

PLC Logo
RTC Holdings Logo

Acquisition of EATELCORP, LLC by RTC Holdings

EATEL Corp Logo

ASC 805 Business Combinations Engagement in connection with RTC Holdings, LLC acquisition of EATELCORP, LLC

PLC Logo
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
Wyyerd Group, LLC Logo

Acquisition of:

Zona Communications Logo

ASC 805 Business Combinations Engagement in connection with Wyyerd Group, LLC acquisition of Zona Communications

PLC Logo
Provco and Wawa Logos

Maple Shade, New Jersey Area Wawa

Cost Segregation for Federal Tax Depreciation Purposes

PLC Logo

A Multi-Provider Cardiovascular Practice located in Southeast United States

Valuation for Corporate Planning Purposes

PLC Logo

Wind Point Partners Logo

Acquisition of Celtrade by Wind Point Partners

Celtrade Logo

ASC 805 Business Combinations Engagement in connection with Wind Point Partners acquisition of Celtrade, Canada, Inc.

PLC Logo

Our Global Reach – Where We’ve Worked

Project Locations Placeholder
Project Locations

Recent Articles and Insights

Valuation

Cost Segregation

Tax Advisory

Bitcoin Bankruptcies Pose Equipment Valuation Challenges

The recent downtrend in the price of Bitcoin and other cryptocurrencies combined with record high hash rates, increased competition, and higher electricity costs have squeezed profits and caused bankruptcies such as FTX and Celsius Network, among others. This has led...
Full Article

Impairment

Impairment Everything old is new again. Working our way through the current pandemic brings back memories of the previous financial crisis and its impairments. The rules for asset impairment remain the same this time around. ASC 360-Property, Plant, and Equipment or...
Full Article

Site Inspection procedures during the COVID-19 Pandemic.

We wanted to provide an update to our April 10, 2020 article “Virtual Inspection approaches in the wake of the COVID-19 Pandemic”. Over the past two months we have completed a number of inspections using in part some of the following procedures: Provided clients with...
Full Article

Virtual Inspection approaches in the wake of the COVID-19 Pandemic.

The COVID-19 pandemic has dramatically altered the appraisal environment. For Machinery and Equipment (“M&E”) valuations, one example of change during this challenging time will be a temporary hold on the ability to conduct on-site inspections or inventories as...
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 Properties; Are Cost Segregation Studies Necessary?

In a previous PLC article we discussed recent changes to the treatment of Qualified Improvement Property (“QIP”) as part of the CARES Act; most importantly that QIP placed in service in 2018 and after can now be considered 15-year Property and is eligible for 100%...
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

179D Energy Policy Act (EPACT)

The 179D Energy Policy Act of 2005 (EPACT), also known as IRC Sec. 179D, is a popular tax incentive that enables buildings owners and designers to claim a tax deduction for energy-efficient commercial building property (EECBP) including HVAC, building envelope and...
Full Article

Valuation Services

Bitcoin Bankruptcies Pose Equipment Valuation Challenges

The recent downtrend in the price of Bitcoin and other cryptocurrencies combined with record high hash rates, increased competition, and higher electricity costs have squeezed profits and caused bankruptcies such as FTX and Celsius Network, among others. This has led...
Full Article

Impairment

Impairment Everything old is new again. Working our way through the current pandemic brings back memories of the previous financial crisis and its impairments. The rules for asset impairment remain the same this time around. ASC 360-Property, Plant, and Equipment or...
Full Article

Site Inspection procedures during the COVID-19 Pandemic.

We wanted to provide an update to our April 10, 2020 article “Virtual Inspection approaches in the wake of the COVID-19 Pandemic”. Over the past two months we have completed a number of inspections using in part some of the following procedures: Provided clients with...
Full Article

Virtual Inspection approaches in the wake of the COVID-19 Pandemic.

The COVID-19 pandemic has dramatically altered the appraisal environment. For Machinery and Equipment (“M&E”) valuations, one example of change during this challenging time will be a temporary hold on the ability to conduct on-site inspections or inventories as...
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 Properties; Are Cost Segregation Studies Necessary?

In a previous PLC article we discussed recent changes to the treatment of Qualified Improvement Property (“QIP”) as part of the CARES Act; most importantly that QIP placed in service in 2018 and after can now be considered 15-year Property and is eligible for 100%...
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

Contact Us

Philadelphia Skyline

Philadelphia

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

Chicago Skyline

Chicago

125 South Wacker Drive
Suite 300
Chicago, IL 60606
Tel: (312) 813-7500
Fax: (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.