David Scott

David

Scott

Managing Director

David Scott is a managing director in the Alternative Asset Advisory practice and Energy & Mining industry leader. David leverages more than 20 years of experience in alternative asset advisory, financial reporting, transaction opinions and disputes consulting. He focuses on upstream, midstream and downstream oil and gas, renewable, fossil and nuclear power, transmission and distribution, and utility industries in the energy and infrastructure sectors. His experience in the power business includes valuating combined cycle, simple cycle, coal/lignite and nuclear power facilities, and a variety of renewable assets.

David is specialized in the valuation of business enterprises, equity and debt interests, and various fixed and intangible assets associated with financial sponsors. He has significant expertise in portfolio analysis, transactional analysis, allocation of the purchase price and litigation support.

David regularly performs valuations of illiquid securities of private equity, hedge funds and fund of fund investors; pensions and endowments held by alternative investors; and valued management fees and carried interest for private equity management entities. David’s private equity and hedge fund experience involves valuing private loans quarterly, including senior and subordinated debt, convertible preferred and common equity, warrants and other derivatives, and limited partner and general partner interests.

In the energy industry, David has advised and assisted clients with the application of Accounting Standards Codification (ASC) 820 - Fair Value Measurements, ASC 805 - Business Combinations and ASC 350 - Goodwill and Other Intangibles. He has managed various engagements including valuation of minority and control equity interests for various purposes, portfolio valuation assurance, employee stock option plans, corporate planning, recapitalizations, and arbitrations and litigations.

David has strong capabilities in economic forecast modeling and has collaborated on multiple projects with various analytics and market forecast consultants. He has performed engagements across several regions, which include North America, Africa, Asia, Australia, Central America, Europe and South America. "David has authored the energy valuation section of Private Equity Valuation (PEI) ""Definitive Guide to Valuing Investments Fairly,"" published by Kroll (formerly Duff & Phelps) in 2014.

Prior to joining Kroll, David served as an analyst at El Paso Merchant Energy Company."

David received a B.S. in finance from the University of Oklahoma, with significant emphasis on economics. He also holds a B.A. in political science from the University of Oklahoma. David is currently a member of the advisory council for the University of Texas' Master of Science in Finance program.



Valuation

Valuation of businesses, assets and alternative investments for financial reporting, tax and other purposes.

Alternative Asset Advisory

Heightened regulatory concerns and vigilance, together with increased investor scrutiny, have led to increased demand for independent expert advice.

Portfolio Valuation

Kroll specializes in assisting clients with the valuation of alternative investments, specifically securities and positions for which there are no "active market" quotations.

Kroll Energy and Mining Solutions at a Glance

Kroll Energy and Mining at a Glance

Kroll’s specialists across valuation, cyber risk, corporate finance risk management, tax services and restructuring provide strategic solutions for energy & mining companies.

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