About Us

Desmond, Marcello & Amster, founded in 1968, provides expertise in the valuation of privately held businesses and business assets, along with a wide range of litigation consulting and support services.


We approach every assignment with commitment, ingenuity, and integrity. Intrinsic to our reputation and success is our emphasis on quality and responsiveness.

DM&A services in the valuation area include:

Business Valuation

Our professionals are highly qualified in the valuation of privately held businesses and intangible assets. We assist with mergers, acquisitions, and divestitures; public and private financings; litigation actions involving partnership or corporate disputes; and estate planning. Members of the firm have qualified as valuation expert witnesses in jurisdictions across the United States.

Loss of Goodwill

Since the adoption of the goodwill loss statute in California’s eminent domain law, DM&A has specialized in providing goodwill loss valuation services for public agencies and private business owners throughout the state. Our professionals are extremely knowledgeable about the eminent domain process and have successfully presented their opinions of value in court.

Tangible Asset Appraisal

DM&A provides appraisal services relating to various tangible assets, such as buildings and improvements, machinery and equipment, furniture and fixtures, and inventories. Clients include private businesses, public corporations, financial institutions, and government agencies.

DM&A litigation consulting and support services include:

Economic Damages

DM&A offers a broad array of litigation consulting services with a specialty in the calculation of economic damages. These engagements typically involve the preparation of affirmative damage claims and the critique of opposing experts’ opinions of damage.  DM&A’s partners regularly provide expert witness testimony on their opinions of damage and are able to present complex financial, accounting, and economic issues in an understandable and persuasive manner.  Representative engagements include breach of contract, business interruption, partnership or shareholder disputes, employment class actions, construction litigation, and personal injury matters.

Forensic Accounting

DM&A’s CPAs and financial professionals are often retained to complete forensic accounting investigations. Through years of relevant experience, we have developed an expertise in the analysis of detailed financial and accounting information, and can present the substance of transactions to interested parties in a clear and understandable manner.  To the extent expert testimony is required, DM&A’s professionals have testified successfully on hundreds of occasions on their findings.  Forensic accounting investigations often relate to matters involving allegations of fraud, misappropriation, and breach of fiduciary duty.