In the sales comparison approach, an appraiser makes adjustments to comparable sales to account for differences between the comparable and the subject property. If a comparable has a feature the subject lacks, the appraiser should:

Explanation

If a comparable has a feature (e.g., a garage) that the subject property lacks, the appraiser subtracts the value of that feature from the comparable's sale price. The adjustment makes the comparable more like the subject. The rule is: comparable is better → subtract; comparable is worse → add.