Depreciation / Valuation

Foster Associates’ Depreciation/Valuation Group is headquartered in the firm’s Fort Myers, Florida office.

Areas of specialization include property service-life forecasting, depreciation estimation, and valuation of industrial property for both public and privately owned business entities. Foster Associates’ experts testify before state and federal agencies on behalf of our clients. We also provide testimony in damage claim cases and property tax disputes. In addition, our professionals assist utilities and other industries to comply with ever-changing SEC financial disclosure requirements related to depreciation and property valuation.


Our work in depreciation/valuation includes the following:

  • Service Life Studies
  • Net Salvage Studies
  • Development of Depreciation Rates
  • Assessment of Depreciation Reserves
  • Asset Impairment Write–downs
  • Estimation of Asset Retirement Obligations (SFAS 143 and FIN 47)
  • Implementation of IFRS and IAS 16
  • Property Tax Valuation
  • Just Compensation for Damage Claims
  • RCNLD Estimates
  • Expert Opinion and Testimony
  • Consultation on Capital Recovery Issues and Strategies
  • Software for Conducting Depreciation/Valuation Studies
  • Depreciation/ValuationTraining Courses

A reputation for excellence

Our academic credentials, experience, and professionalism in depreciation and valuation are unmatched. Development of our own computer programs that far exceed the functionality and sophistication of those used by any competitor and 30-plus years of immersion in complex depreciation and valuation theory all set us apart.