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. As a full-service valuation firm we offer machinery & equipment, and real estate valuations, as well as cost segregation studies.

Firm Statistics

Valuations Performed

Collective Years of Experience

Average Years Professional Experience

Years in Business

Our Global Reach – Where We’ve Worked

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:

September 2018

Porto Leone Consulting conducted a cost segregation study of a newly constructed, $60 million upscale apartment building in the Mid-Atlantic region

in connection with the intent of segregating and classifying real and personal property in appropriate recovery period categories in accordance with Modified Accelerated Cost Recovery System (MACRS)

Federal Tax Depreciation Purposes

April 2018

Porto Leone Consulting conducted a cost segregation analysis of the real property components of three iconic hotels

in connection with a Cost Segregation Study and in conjunction with an ASC 805, Business Combinations Analysis

Financial Reporting and Tax Purposes

April 2018

Porto Leone Consulting conducted a valuation of the real and tangible personal property assets of multiple hotels located throughout the United States, including Hawaii

in conformance with ASC 805, Business Combinations Analysis

Financial Reporting and Tax Purposes

February 2017

Porto Leone Consulting provided valued the tangible personal property of a food processing company located in Mexico

in connection with Refinancing of a Loan

Financing Purposes

August 2017

Porto Leone Consulting provided the valuation of the intangible assets of an online finance platform that provides real estate agents with advance payments of commissions

in connection with the Allocation of Purchase Price in Accordance with ASC 805

Financial Reporting Purposes

June 2016

Porto Leone Consulting valued the equity incentive units of a European-based manufacturer of sputter equipment for the semiconductor industry

in connection with the Granting of Stock-based Compensation in the form of Incentive Units

Financial Reporting Purposes

October 2016

Porto Leone Consulting valued the equity of a private equity backed telecommunication and data center business located throughout the Southwest region of the United States

in connection with Granting Employee Stock Options

Tax and Financial Reporting Purposes

January 2017

Porto Leone Consulting provided the valuation of the real property, personal property, and business enterprise value of a healthcare system located in the Northeast United States that merged with a larger healthcare system

in connection with the Allocation of Purchase Price in Accordance with ASC 805

Financial Reporting Purposes

March 2017

Porto Leone Consulting valued the business enterprise of eight skilled nursing facilities located in the Mid-Atlantic region of the United States

in connection with the Divestiture of the Facilities

Financing Purposes

March 2017

Porto Leone Consulting provided the valuation of the real property, personal property, and intangible assets of a hotel and resort located in the Southeast United States that was acquired by a Fortune 500 real estate investment trust

in connection with the Allocation of Purchase Price in Accordance with ASC 805

Financial Reporting Purposes

July 2017

Porto Leone Consulting provided the valuation of the real and personal property of a regional medical center and physician network located in North Carolina that merged with a larger healthcare system

in connection with the Allocation of Purchase Price in Accordance with ASC 805

Financial Reporting Purposes

July 2016

Porto Leone Consulting segregated property of an $80 million improvement project of a California rehabilitation facility in accordance with the Modified Accelerated Cost Recovery System

in connection with a Cost Segregation Study

Federal Tax Depreciation Purposes

September 2016

Porto Leone Consulting valued the equity units of an insurance agency headquartered in the Northeast region of the United States

in connection with Corporate Planning

Corporate Planning Purposes

May 2017

Porto Leone Consulting provided a valuation of the tangible personal property and real property of a vineyard and winemaking facility located in New York

in connection with the Sale of the Assets

Corporate Planning Purposes

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

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

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

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.