One further note about ___________________: The appraiser can use the level of rounding to indicate the level of confidence the appraiser has in the data and analysis available and used in the appraisal. This applies most appropriately to the reconciliation process within the approaches where different comparables might have different levels of support and verification making their use more or less reliable. But it can also apply to the final value reconciliation. For more on this, see page 647 of The Appraisal of Real Estate, 14th edition, Appraisal Institute, Chicago, 2013.
