Healthcare Capital Asset Valuation

Capital Assets, including medical equipment, fixed assets, and other tangible personal property, continue to direct significant investment for healthcare organizations. From acquisitions and divestitures, financial reporting requirements, fixed asset management, to regulatory compliance (Stark Law, Anti-Kickback Statute), expert Capital Asset Valuation plays a critical role in healthcare valuation and transaction advisory engagements. VMG Health’s Capital Asset Valuation team has over 40 years of healthcare valuation experience and has performed thousands of medical equipment valuations totaling over $2 billion in appraised value. We provide expert Capital Asset Valuation and consulting services designed to address the issues that healthcare organizations face in a fast paced and rapidly changing environment.

Our nationwide network of healthcare clients relies upon our Capital Asset Valuation services to assist with:

Fair Market Value opinions to assist clients with compliance and financial planning for acquisitions, mergers, divestitures, asset transfers, and tax purposes.

Financial Reporting valuations to assist clients with financial reporting requirements that result from business combinations, including ASC 805 Business Combinations, ASC 958 for not-for-profit entities, under the Fair Value Definition contained in ASC 820, impairment testing as required by ASC 350 Intangibles – Goodwill and Others, ASC 360 Long-Lived Asset Impairment, and International Financial Reporting Standards 13 (IFRS 13) / International Accounting Standards 16 (IAS 16).

Lease Transaction Valuation services to assist clients with lease transaction and finance solutions and lease term structures for medical equipment leasing arrangements, in support of financial planning purposes and compliance under Stark Section § 411.357. Our experts also provide Time Share Valuation services related to part-time medical office space lease arrangements.

Fixed Asset Management to assist clients through physical inventory procedures, fixed asset verification and tagging, fixed asset ledger reconciliation, and general major movable equipment inspection. VMG Health’s Fixed Asset Management services provide solutions to improve fixed asset accounting controls, achieve financial reporting requirements, achieve internal management and operations planning, and maximize inventory management planning for biomedical and clinical engineering departments.

Insurable Replacement Cost New Valuation to assist clients in minimizing potential shortfalls in insurance coverage or reducing insurance premiums by accurately determining the insurable value reflective of today’s market dynamics.

Liquidation Valuation to assist clients with financial planning and strategy related to distressed transactions, shuttered healthcare facilities, forced liquidations, and loan collateralizations resulting from bankruptcy.

Useful/Depreciable Life Study to assist clients with depreciation advantages through fixed asset componentization, to improve financial planning related to capital expenditures (CapEx), and to reduce non-cash depreciation charges impacting bond ratings of not-for-profit health systems.

VMG Health’s Capital Asset Valuation professionals perform engagements for a wide variety of organizations in areas including:

  • Hospital facilities (acute care, critical access, long-term, specialty, rehabilitation, micro)
  • Outpatient facilities (ambulatory surgery center, diagnostic imaging center, cancer center and radiation therapy center/proton therapy, dialysis center, laboratory)
  • Physician Organizations