Brett Matzek

Managing Director | PwC

Brett Matzek is a Managing Director in the Chicago office of PricewaterhouseCoopers and is part of the Financial Markets Practice. He is primarily focused on real estate valuation and consulting for institutional owners/operators of real estate. Brett has been valuing commercial real estate and advising clients worldwide on real estate issues for more than 22 years. Brett’s appraisals and consultations have been utilized for financial and tax reporting purposes (such as purchase price allocations, goodwill impairment studies, fresh start accounting, property and estate tax, 861 studies), due diligence studies, feasibility studies, appraisal management outsourcing, financing, litigation support, and insurable value studies. Brett’s clients include various mining, infrastructure, automotive, REIT’s, financial services, hospitality private equity, Fortune 1000 corporations, real estate operating companies, law firms and other investors. Prior valuation and consulting assignments have included all types of commercial property spanning multiple industries in the local, national and international markets. Engagement highlights include: analysis of agricultural/ranch land, office buildings, regional and neighborhood shopping centers, stand alone and specialty retail, mixed use developments, residential subdivisions, apartment complexes, hotels and resorts, casinos, industrial facilities (manufacturing, warehouse and R&D), franchise finance, C-Store/gas stations, railroad/right-of-way and several specialty uses (including conservation easements, power & utilities, mining and infrastructure) for a variety of purposes. Brett is a graduate of the University of Wisconsin , majoring in Real Estate, Marketing, and Management. He holds the designation of MAI from the Appraisal Institute, MRICS designation from the Royal institute of Chartered Surveyors and is a state certified general appraiser in several states.


Impairment of Long-Lived Assets including Right-of-Use Assets of Leassees (as defined under ASC Topic 842)
Learning Objectives:

  • Understand the order of operations for impairment More