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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 /> T e 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 /> 1585 SF @ X,0 PSF $ 769080 <br /> FIREPLACES @ each <br /> CENTRAL AIR CONDITIONING <br /> PATIOS, DECKS & PORCHES Shed 59720 <br /> 6 000 <br /> TOTAL EREPLACEMENT COST NEW $ 87 ,800 <br /> DEPRECIATION <br /> PHYSICAL 20 $17 ,560 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIATION FROM ALL CAUSES ( $ 179560 ) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS 70,240 <br /> SITE IMPROVEMENTS $ 4,000 <br /> .t <br /> SITE VALUE $ 359000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $ 109 , 240 <br />