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On a URAR form, if an appraiser makes a $5,000 upward adjustment to a comparable sale for a missing garage, where should this adjustment be reflected?

Correct Answer

B) In both the 'Garage/Carport' line and the 'Net Adjustment' total

All adjustments on the URAR must be shown in the appropriate line item and included in the Net Adjustment total. This provides transparency in the adjustment process and allows for proper analysis of comparability.

Answer Options
A
In the 'Garage/Carport' line item only
B
In both the 'Garage/Carport' line and the 'Net Adjustment' total
C
In the 'Sales or Financing Concessions' section
D
In the comments section only

Why This Is the Correct Answer

Option B is correct because USPAP and URAR form requirements mandate that all adjustments must be recorded in both locations for complete documentation. The specific line item (Garage/Carport) shows the individual adjustment reasoning and amount, while the Net Adjustment total provides the cumulative effect of all adjustments made to that comparable sale. This dual recording ensures transparency, allows for proper review by underwriters and other parties, and demonstrates the appraiser's systematic approach to the sales comparison analysis. Failing to include the adjustment in either location would result in an incomplete or inaccurate appraisal report.

Why the Other Options Are Wrong

Option A: In the 'Garage/Carport' line item only

Option A is incomplete because recording the adjustment only in the Garage/Carport line item fails to include it in the Net Adjustment total, which is required for proper URAR completion and violates standard appraisal reporting practices.

Option C: In the 'Sales or Financing Concessions' section

Option C is incorrect because Sales or Financing Concessions section is specifically for adjustments related to unusual sale terms, seller concessions, or financing arrangements, not for physical property feature differences like missing garages.

Option D: In the comments section only

Option D is insufficient because while comments may provide additional explanation, the actual dollar adjustment must be quantified in the appropriate line item and net adjustment total, not just described narratively in comments.

Double Entry Rule

Remember 'LINE + NET = COMPLETE SET' - every adjustment must appear in both the specific LINE item AND the NET adjustment total to create a COMPLETE SET of documentation.

How to use: When you see any adjustment question on the exam, immediately think 'LINE + NET' and look for the answer choice that includes both the specific line item and the net adjustment total.

Exam Tip

On exam day, any time you see a question about recording adjustments on the URAR, eliminate answer choices that only mention one location - proper adjustment recording always requires both the line item and net total.

Common Mistakes to Avoid

  • -Recording adjustment in line item but forgetting to include in net total
  • -Putting physical feature adjustments in the financing concessions section
  • -Relying solely on comments section without quantifying adjustments in proper fields

Concept Deep Dive

Analysis

The URAR (Uniform Residential Appraisal Report) form requires a systematic approach to recording adjustments that ensures transparency and accountability in the appraisal process. When making adjustments to comparable sales, appraisers must document each adjustment in two places: the specific line item that corresponds to the feature being adjusted, and the net adjustment total that summarizes all adjustments made to that comparable. This dual recording system allows reviewers to trace each adjustment and understand how the appraiser arrived at the adjusted sale price. The net adjustment total serves as a critical indicator of how similar or dissimilar the comparable is to the subject property, with larger net adjustments suggesting less reliable comparables.

Background Knowledge

The URAR form is the industry standard for residential appraisal reporting, requiring specific documentation protocols for all adjustments made in the sales comparison approach. Understanding the form's structure and requirements is essential for proper appraisal practice and compliance with USPAP standards.

Real-World Application

In practice, loan underwriters and review appraisers specifically check that line item adjustments match the net adjustment totals, and discrepancies can result in report rejection or requests for revision, potentially delaying loan closings.

URARnet adjustmentline itemsales comparison approachadjustment documentation

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