Data Center Valuation and Advisory Services

Marshall & Stevens provides specialized data center valuation and advisory services, delivering market-based value opinions, competitive market analyses, enterprise valuations, and expert witness support to owners, operators, investors, and lenders in an increasingly complex and infrastructure-intensive sector. The firm supports transactions and financial reporting through purchase price allocations (ASC 805), impairment testing (ASC 350/360), feasibility studies, machinery and equipment appraisals, and cost segregation analyses, ensuring compliance with U.S. GAAP and related standards. Its multidisciplinary approach integrates real estate, equipment, finance, tax, and energy advisory—including energy cost optimization, renewable integration feasibility, and sustainability strategy development—to support investment decisions, risk management, and regulatory compliance across the data center lifecycle.