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THE COST APPROACH <br /> LAND <br /> The land value is estimated based on sales of unimproved sites <br /> in the subject community and surrounding communities. Consider- <br /> ation is given to the absence of public sanitary sewer value. <br /> IMPROVEMENTS <br /> Tim repalcement value is shown with the property in asis condition <br /> and no consideration is made for incurable factors in the property . <br /> RESIDENCE <br /> 1792 SF @ 44 PSF $ 78 , 848 <br /> FIREPLACES @ each <br /> CENTRAL AIR CONDITIONING <br /> PATIOS, DECKS & PORCHES <br /> GARAGE <br /> TOTAL REPLACEMENT COST NEW $ 78 ,848 <br /> DEPRECIATION <br /> PHYSICAL 20% $ 15, 800 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIATION FROM ALL CAUSES ($ 15 , 800) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS .$ 63,048 <br /> SITE IMPROVEMENTS $ 31000 <br /> SITE VALUE $ 169000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $ 82 ,048 <br />