1. Who is BBG?
BBG is a leading national commercial real-estate valuation, advisory and assessment firm with a reputation for
personal attention, on-time delivery and deep expertise in multi-family, office, retail and industrial sectors. BBG
has more than 26 offices in key markets nationwide providing broad geographical coverage and local market
knowledge.
BBG Advisory Services provides four major lines of services to our clients. This includes Valuations and Audit Support
for Financial Reporting, Cost Segregation, Insurance Valuations and Valuation Consulting.
Financial Reporting - Valuations
BBG provides independent third-party valuations for the purpose of:
ASC 805 Business Combinations
ASC 852: Bankruptcy and Fresh Start Accounting
ASC 820: Fair Value Instruments
ASC 360 Property, Plant and Equipment
Net Asset Valuations
Portfolio valuations for fair value reporting
Financial Reporting - Audit Support
BBG can provide the testing and review of real and personal property valuations under AS 1105 - Audit Evidence
and AS 1210 Using the Work of a Specialist. BBG can provide opinions on:
Appropriateness of valuation methodologies employed
Reasonableness of assumptions
Accuracy of calculations
Confirmation of data utilized
Determine the reasonableness of fair value conclusions
Our observations and conclusions will be presented in a well- documented memo highlighting key issue and
concerns.
Our financial reporting team is comprised of valuation professionals with significant public accounting experience. We
are familiar with the needs and reporting requirements of the accounting industry and can deliver cost effective, well
supported valuations and audit memos.
BBG ADVISORY SERVICES
C 1)
0
VALUATION /kg ADVISORY ea ASSESSMENT + 1

2. BBG
Cost Segregation
BBG works with companies nationwide to increase cash flow by accelerating depreciation. The principle goal of a cost
segregation study is to increase cash flow from constructed buildings, purchased properties and renovations by
accelerating depreciation.
A cost segregation study may be conducted on any building that has been placed in service since December 31,
1986. Strong cost segregation opportunities include:
New construction and renovations
Acquisition of properties
Buildings previously placed in service without a cost segregation study that are currently depreciating
entirely over 27.5 or 39 years.
BBG can provide tax saving estimate prior to engaging us to perform the analysis.
Insurance Appraisals
BBG provides insurance appraisals on real estate and personal property. These valuations help our clients with:
Adequacy of coverage
Establishing a basis for premiums
Providing proof of loss coverage
Establishing the basis for correct protection in the event of a loss
Valuation Consulting
BBG's Valuation consulting team provides valuations for corporate and government clients for:
Portfolio valuations
Expert testimony
Litigation support
Sale-leaseback valuations
Yellowbook valuations
BBG Contact
Louis A. Yorey, MAI, MRICS
Senior Managing Director, Advisory Services Leader
646-595-8926
lyorey@bbgres.com
•
VALUATION iv ADVISORY 7(4X ASSESSMENT + 2