In the sales comparison approach, a Nevada appraiser adjusts comparables for differences with the subject property. If a comparable is SUPERIOR to the subject in a feature, how is the adjustment made?

Explanation

In the sales comparison approach, adjustments are made to the comparable, not the subject. If the comparable is superior to the subject (e.g., has a pool that the subject lacks), the appraiser subtracts the value of that feature from the comparable's sale price — because a buyer would pay less for the subject (which lacks the pool). Conversely, if the comparable is inferior, the appraiser adds value. The memory device: 'CBS' — Comparable Better, Subtract.