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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 /> The repalcement value is shown with the property in as is condition <br /> and no consideration is made for incurable factors in the property . <br /> RESIDENCE <br /> 884 SF @ 55 PSF $ 48 ,620 <br /> FIREPLACES @ each <br /> CENTRAL AIR CONDITIONING <br /> PATIOS, DECKS & PORCHES <br /> GARAGE <br /> TOTAL REPLACEMENT COST NEW $ 48 ,620 <br /> DEPRECIATION <br /> PHYSICAL 20 $ 9, 724 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIATION FROM ALL CAUSES ($ 9 , 724) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS $ 38 , 896 <br /> SITE IMPROVEMENTS $ 2 ,000 <br /> SITE VALUE $ 20,000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $ 60,896 <br />