Brian Leahy
Senior Director
Quick facts
18+ years of experience specializing in the valuation of tangible fixed assets and machinery and equipment-related assets
Worked with domestic and international clients throughout the world and across various industries
Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers
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Brian Leahy is a Senior Director with Alvarez & Marsal Valuation Services in Chicago, specializing in the valuation of tangible fixed assets and machinery and equipment-related assets.

With more than 15 years of experience, Mr. Leahy has provided valuable opinions for a wide variety of purposes, including financial reporting (such as business combinations – ASC805 / IFRS 3, fresh-start accounting, goodwill testing and impairment – ASC350, impairment studies for long-lived assets – ASC360 / IAS36), tax planning and reporting, IFRS PP&E componentization (IAS16), financing and secured lending transactions, sale / leaseback transactions, loan and lease portfolio acquisitions, interest expense apportionments (IRC861), due diligence support, donations, residual and insurable replacement cost values and liquidation studies.

Mr. Leahy has worked with domestic and international clients across various industries including: auto, baking, banking, beverage, chemicals, commercial printing, construction machinery, consumer products, drugs and cosmetics, electronic semiconductor, entertainment, ethanol, food processing, high-tech, insurance, machine tools, mineral extraction, plastics and resins, pulp and paper, telecom, transportation, rail and utility-related industries.

Mr. Leahy’s notable assignments include: fresh-start accounting engagement related to four ethanol plants located in the Midwest; purchase price allocation services for a large specialty metal forger involving various intangible, real and personal property assets at seven domestic and international locations; fresh-start accounting engagement involving intangible, real and personal property for a large domestic window manufacturer with more than 50 locations; purchase price allocation services for a large U.S.-based metal can beverage manufacturer’s acquisition of a company located in Brazil consisting of four manufacturing facilities; impairment measurement of a U.S.-based company’s Canadian truck manufacturing facility; valuation of a privately held Midwestern construction company with nine locations for a large financial institution’s collateral financing transaction.

In addition, Mr. Leahy was in involved with valuation and componentization of a large U.S.-based construction material supply company for IFRS 1 adoption purposes; allocation services (IFRS 3 and U.S. GAAP) and insurable replacement cost values for an East Coast-based company’s acquisition of a paint solvent / pigment manufacturing business with locations in four different countries; internal planning-related valuation of a privately held metal fabrication manufacturing business for potential sale; and allocation services for a private equity-backed acquisition of an custom-engineered process equipment supplier with seven domestic locations.

Prior to joining A&M, Mr. Leahy spent six years with American Appraisal Associates, where he most recently served as Director in their Chicago Industrial Valuation Group. Before joining American Appraisal, he was employed at Marshall-Stevens and at Standard & Poor's in Chicago.

Mr. Leahy earned a bachelor’s degree in industrial technology from Eastern Illinois University. In addition, he also holds his ASA accreditation from the American Society of Appraisers, and is a member of the Royal Institute of Chartered Surveyors (MRICS).