TZL 1334 (web)

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ON THE MOVE BRENNAN NAMED WSP USA REGIONAL DIRECTOR OF STRATEGIC INITIATIVES FOR THE TEXAS/ MOUNTAIN REGION WSP USA , a leading engineering and professional services consultancy, has hired Andrew Brennan as Texas/Mountain region’s director of strategic initiatives for alternative delivery projects. Based in the firm’s Houston office, Brennan will manage the pursuit and execution of alternative delivery projects covering various markets, including highways, transit and rail, and aviation. He will draw on the firm’s extensive experience in alternative project delivery, including design-build and public- private partnerships. Brennan will also be responsible for implementing the firm’s growth strategy in Texas, Colorado, Arizona, New Mexico, Utah, Idaho, Wyoming, and Montana. “Andrew has a strong background engaging projects throughout the entire lifecycle, from business development through project execution and delivery,” said Arpit Talati, regional manager for WSP’s Texas/Mountain region. “Our clients in this region plan to implement an unprecedented volume of

projects using alternative delivery methods over the next decade. Andrew’s leadership skills and knowledge significantly enhances our ability to support our clients in this endeavor partnering with them to deliver these complex and significant projects.” Prior to joining WSP as a vice president, Brennan served multiple leadership roles for a global engineering services firm, most recently as senior director for Texas transportation design-build projects. A licensed professional engineer in Texas, Brennan brings more than 25 years of engineering experience to WSP, which includes leading business development and project execution for a variety of large, complex engineering and construction projects in the highway, transit, buildings, environmental and energy markets. Brennan graduated from the University of Virginia with a bachelor’s degree in civil engineering, and Virginia Polytechnic Institute with a master’s degree in business administration. The Texas/Mountain region is home to some

of WSP’s largest alternative delivery projects, including the Texas Central high-speed passenger train, ADOT Loop 202 South Mountain Freeway, Austin U.S. 183 Bergstrom Expressway, Dallas Horseshoe interchange, Dallas-Fort Worth Connector, San Antonio LP 1604, Dallas Southern Gateway, Denver Central 70, Lehi I-15 Tech Corridor, Salt Lake City I-15 Bangerter, DART Blue Line Extension, and Denver Southeast Rail Extension. WSP USA is the U.S. operating company of WSP, one of the world’s leading engineering and professional services firms. Dedicated to serving local communities, WSP USA is made up of engineers, planners, technical experts, strategic advisors and construction management professionals. WSP USA designs lasting solutions in the buildings, transportation, energy, water, and environment markets. With more than 9,500 employees in 150 offices across the U.S., WSP USA partnes with clients to help communities prosper.

MARK ZWEIG, from page 3

profitable if the owners don’t take salaries for the jobs they do, or take ridiculously low salaries. I have seen this on more than one occasion. Conversely, and more commonly, you can make any business look less profitable than it really is by taking higher salaries than you should for a firm of that size. And as far as post-bonus profitability numbers go that include owner bonus payments – they mean absolutely nothing. That is a derived number. Management is in control of it. Showing this number to employees as if it means anything is misrepresentative of how the firm is actually performing. Probe into this. 7)Assets that are either overvalued or undervalued on the balance sheet. Follow proper accounting procedures and assets are valued at cost less depreciation. When a firm has owned real estate for 10 or more years that almost always under-states the real value of it. And other assets – such as office improvements that are capitalized – or software or computers – they may be worth much LESS than what is shown on the balance sheet. Not to mention accounts receivable that may be years old and probably uncollectible yet still show up at full value. Start asking questions here. 8)Liabilities that aren’t recognized on the balance sheet. Many companies don’t reflect accumulated vacation time as a liability. Jobs that have been over-billed yet still have to be completed. Deferred compensation agreements with owners that are unfunded yet may be significant liabilities in the future. I could go on. Everything must be scrutinized. So in the future, whenever you look at the financial statements of a privately-held firm in this or any other business, you really need to look into each of these issues and more to be sure you are getting a proper picture of the business’s financial performance and condition. MARK ZWEIG is Zweig Group’s chairman and founder. Contact him at mzweig@zweiggroup.com.

costs. Things such as personal use for company cars, sports tickets that are used only by the owners, vacation houses, spouses of owners brought along on business trips, club memberships and dues, vacations ... even childcare for the owners’ kids. These “expenses” reduce profitability and create potential tax issues. 4)“Leasing” arrangements with the owners that overcharge the company. Beyond $40 a square foot for office space in a $30 per square foot market for offices owned by certain firm principals, the other thing you may find is that all vehicles, computers, survey equipment, drilling rigs, desks, etc., are owned by a principal in a separate corporation that leases them to the A/E firm at excessive rates and reduces profitability. Don’t laugh. It’s more common than you may think. “There are almost always distortions and misrepresentations. Some of these are done willfully, and some occur out of ignorance. And some occur, believe it or not, from following GAAP (generally accepted accounting principles).” 5)Family members on the payroll who don’t do anything for the company. “Mom,” “Grandpa,” and each of the kids of the owner(s) may be getting paid to do nothing in an effort to reduce taxable income and move profit dollars out of the firm. Check and see if any of this is going on. 6)“Profit” lines that show profit after excessive or inadequate owner compensation, and/or show post- bonus profitability. You can make any business look

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THE ZWEIG LETTER March 2, 2020, ISSUE 1334

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