In the 2018-2019 edition of USPAP, on page U-3, the Comment to the definition of Appraisal says:
"Comment: An appraisal must be ________________ expressed as a specific amount, as a range of numbers, or as a relationship (e.g., not more than, not less than) to a previous value opinion or numerical benchmark (e.g., assessed value, collateral value)."1
