PPA: valuation technique

[Jonny]

Hi
in a PPA (Purchase price allocation) what valuation technique you usually use for the calculation of the fair value of a plant (e.g waste to energy plant not build internally with a limited, in terms of years, usefull life, permit and incentives) in a PPA process and why:

- c (e.g DCF)
- Cost approach
-other

Thanks

[Marek Muc]

if it's capable of generating largely independent cash inflows, then DCF
otherwise, cost approach

https://ifrscommunity.com/knowledge-bas ... air-value/

[Jonny]

Thanks