UAD 3.6 Cost Approach fields
Section 25 of the Uniform Residential Appraisal Report has 61 indexed fields. Select a field to open it on the report.
UAD Guide is an independent, unofficial resource, last reviewed October 17, 2026. For the official answer, use Fannie Mae and Freddie Mac.
Indicated Value by Cost Approach Field 25.000
When: Always displays
Calculated: The sum of the following: • Depreciated Cost of Dwellings 25.001 • Depreciated Cost of Outbuildings 25.002 if applicable • As Is Value of Site Improvements 25.003 • Opinion of Site Value 25.004
Maps to Indicated Value by: Sales Cost Approach (if developed) $ Indicated Value By Cost Approach on the UAD 2.6 Form 1004.
Depreciated Cost of Dwellings Field 25.001
When: Always displays
Calculated: The sum of Estimated Dwelling Cost including depreciation 25.018, for all dwellings on the property. Note: • Reference the Depreciated Cost – Dwelling subsection for each dwelling.
No UAD 2.6 field is listed for it in the cross-reference guide.
Depreciated Cost of Outbuildings Field 25.002
When: Displays when there are outbuilding(s) that are considered real property
Calculated: The sum of Estimated Outbuilding Cost including depreciation 25.036, for all outbuildings that are considered real property (all outbuildings in the Cost Approach). Notes: • Reference the Depreciated Cost – Outbuilding subsection for each outbuilding that is considered real property. • If there are no outbuildings in the Cost Approach, Depreciated Cost of Outbuildings does not display.
No UAD 2.6 field is listed for it in the cross-reference guide.
As Is Value of Site Improvements Field 25.003
When: Always displays
Total As Is Value of Site Improvements: The total value contributed by other “as is” improvements located on the subject property. Can be 0, such as when Property Rights Appraised is Leasehold. Redisplays from the As Is Value of Site Improvements subsection 25.039.
Maps to "As-Is"` Value of Site Improvements on the UAD 2.6 Form 1004.
Opinion of Site Value Field 25.004
When: Always displays
The dollar value estimated for the property site (e.g., land that is improved so that it is ready to be used for a specific purpose). Can be 0, such as when Property Rights Appraised is Leasehold. Redisplays from the Site Value subsection 25.041.
Maps to Opinion of Site Value on the UAD 2.6 Form 1004.
[Structure Identifier] Field 25.005
When: Display only
If applicable, Structure Identifier (8.000) redisplays from the Dwelling Exterior section.
No UAD 2.6 field is listed for it in the cross-reference guide.
Replacement Costs and Depreciated Values - Dwelling: Replacement Or Reproduction Cost Area Type Field 25.006
When: Required for each dwelling
Area Type: The area for which costs to reproduce or replace are being estimated. • Above Grade Finished Area • Above Grade Finished Area (Nonstandard) • Above Grade Unfinished Area • Attached Garage • Below Grade Finished Area • Below Grade Finished Area (Nonstandard) • Below Grade Unfinished Area • Built-in Garage • Carport • Foundation • Other (Describe) Note: Each selected answer displays in a separate row.
Maps to Cost-New Improvements Other Description Cost-New Improvements Garage/Carport Price/Sq.Ft. Cost-New Improvements Garage/Carport Cost on the UAD 2.6 Form 1004.
Replacement Costs and Depreciated Values - Dwelling: Replacement Or Reproduction Cost Area Measure Field 25.007
When: Required for each indicated Area Type
Area Size
Maps to Cost-New Improvements Dwelling Sq. Ft. Cost-New Improvements Other Sq. Ft. on the UAD 2.6 Form 1004.
@ ___ Field 25.008
When: Required for each indicated Area Type
Replacement or Reproduction Cost per Unit of Measure (e.g., cost per square foot).
Maps to Cost-New Improvements Dwelling Price/Sq. Ft. Cost-New Improvements Other Price/Sq. Ft. on the UAD 2.6 Form 1004.
Replacement Costs and Depreciated Values - Dwelling: Replacement Or Reproduction Cost Amount Field 25.009
When: IF CostApproachIndicator = "true" AND ImprovementType = "Dwelling"
The estimated dollar amount to reproduce or replace a given area associated with this improvement.
No UAD 2.6 field is listed for it in the cross-reference guide.
Physical Depreciation Field 25.010
When: Required if Total Depreciation is not provided
Dwelling Physical Depreciation Percent – Can be 0.
No UAD 2.6 field is listed for it in the cross-reference guide.
Physical Depreciation Field 25.011
When: Required if Total Depreciation is not provided
Dwelling Physical Depreciation Amount Calculated: Dwelling Physical Depreciation Percent x sum of all the Area Type Costs for the dwelling, rounded to the nearest dollar.
Maps to Physical Depreciation on the UAD 2.6 Form 1004.
Functional Depreciation Field 25.012
When: Required if Total Depreciation is not provided
Dwelling Functional Depreciation Percent – Can be 0.
No UAD 2.6 field is listed for it in the cross-reference guide.
Functional Depreciation Field 25.013
When: Required if Total Depreciation is not provided
Dwelling Functional Depreciation Amount Calculated: Dwelling Functional Depreciation Percent x sum of all the Area Type Costs for the dwelling, rounded to the nearest dollar.
Maps to Functional Depreciation on the UAD 2.6 Form 1004.
External Depreciation Field 25.014
When: Required if Total Depreciation is not provided
Dwelling External Depreciation Percent – Can be 0.
No UAD 2.6 field is listed for it in the cross-reference guide.
External Depreciation Field 25.015
When: Required if Total Depreciation is not provided
Dwelling External Depreciation Amount Calculated: Dwelling External Depreciation Percent x sum of all the Area Type Costs for the dwelling, rounded to the nearest dollar.
Maps to External Depreciation on the UAD 2.6 Form 1004.
Total Depreciation Field 25.016
When: Required if Physical, Functional and External Depreciation are not provided
Total Depreciation for Dwelling: The lump sum accumulated monetary loss in value for the reproduction or replacement cost of the dwelling from all causes of depreciation. Can be 0.
Maps to Total Depreciation on the UAD 2.6 Form 1004.
Manufactured Home Delivery Installation and Setup Field 25.017
When: Required if Construction Method is Manufactured
The total amount associated with the delivery, installation, and setup costs for a manufactured home. If the specific amount is unavailable from the invoice, provide a reasonable estimate, and explain in Cost Approach Commentary.
No UAD 2.6 field is listed for it in the cross-reference guide.
Total Field 25.018
When: Required for each dwelling
Estimated Dwelling Cost: The estimated cost of the dwelling, including all costs to replace or reproduce the dwelling, the applicable depreciation, and any applicable delivery, installation, and setup fee. Calculated for the dwelling: • Add the following: o Area Type Costs(s) 25.009 o Manufactured Home Delivery, Installation, and Setup 25.017 if applicable • Subtract depreciation: o Dwelling Physical Depreciation Amount 25.011 o Dwelling Functional Depreciation Amount 25.013 o Dwelling External Depreciation Amount 25.015 OR o Total Depreciation for Dwelling 25.016
Maps to Cost-New Improvements Dwelling Cost Cost-New Improvements Other Cost Cost-New Improvements Extras Cost Total Estimated Cost-New Depreciated Cost of Improvements on the UAD 2.6 Form 1004.
Remaining Economic Life Field 25.019
When: Required for each dwelling
The estimated number of years of the structure's remaining economic life.
Maps to Estimated Remaining Economic Life on the UAD 2.6 Form 1004.
Effective Age Field 25.020
When: Required for each dwelling
The estimated age of a structure based on its utility and physical wear and tear.
Maps to Effective Age (Yrs) on the UAD 2.6 Form 1004.
Commentary on Remaining Economic Life Field 25.021
When: Required for each dwelling if Remaining Economic Life is less than 30 years, or if relevant
Commentary could include information pertinent to Remaining Economic Life that is not captured in the discrete data, or additional details to support the discrete data that is provided.
No UAD 2.6 field is listed for it in the cross-reference guide.
Commentary on Effective Age Field 25.022
When: Required for each dwelling for FHA, VA, and USDA appraisals, or if relevant
Commentary could include information pertinent to Effective Age that is not captured in the discrete data, or additional details to support the discrete data that is provided.
No UAD 2.6 field is listed for it in the cross-reference guide.
[Outbuilding Type] Field 25.023
When: Displays for each outbuilding
Outbuilding Type redisplays from the Outbuilding section 10.000. Note: Detached garages with no other uses (ADUs or additional areas) are not reported as outbuildings in the URAR. See As is Value of Site Improvements (25.037) for how to address in the Cost Approach section.
No UAD 2.6 field is listed for it in the cross-reference guide.
Replacement Costs and Depreciated Values - Outbuilding: Replacement Or Reproduction Cost Area Type Field 25.024
When: Required for each outbuilding
Area Type: The area for which costs to reproduce or replace are being estimated. • Finished Area • Foundation • Garage • Unfinished Area • Other (Describe) Note: Each selected answer displays in a separate row.
Maps to Cost-New Improvements Other Description Cost-New Improvements Garage/Carport Price/Sq.Ft. Cost-New Improvements Garage/Carport Cost on the UAD 2.6 Form 1004.
Replacement Costs and Depreciated Values - Outbuilding: Replacement Or Reproduction Cost Area Measure Field 25.025
When: Required for each indicated Area Type
Area Size
No UAD 2.6 field is listed for it in the cross-reference guide.
@ ___ Field 25.026
When: Required for each indicated Area Type
Replacement or Reproduction Cost per Unit of Measure (e.g., cost per square foot).
No UAD 2.6 field is listed for it in the cross-reference guide.
Replacement Costs and Depreciated Values - Outbuilding: Replacement Or Reproduction Cost Amount Field 25.027
When: Required for each indicated Area Type
Area Type Cost: The total cost for the line item. Calculated (Area Size x Replacement or Reproduction Cost per Unit of Measure), rounded to the nearest dollar.
No UAD 2.6 field is listed for it in the cross-reference guide.
Physical Depreciation Field 25.028
When: Required if Total Depreciation is not provided
Outbuilding Physical Depreciation Percent
No UAD 2.6 field is listed for it in the cross-reference guide.
Physical Depreciation Field 25.029
When: Required if Total Depreciation is not provided
Outbuilding Physical Depreciation Amount Calculated: Outbuilding Physical Depreciation Percent x Sum of all the Area Type Costs for the outbuilding, rounded to the nearest dollar.
Maps to Physical Depreciation on the UAD 2.6 Form 1004.
Functional Depreciation Field 25.030
When: Required if Total Depreciation is not provided
Outbuilding Functional Depreciation Percent
No UAD 2.6 field is listed for it in the cross-reference guide.
Functional Depreciation Field 25.031
When: Required if Total Depreciation is not provided
Outbuilding Functional Depreciation Amount Calculated: Outbuilding Functional Depreciation Percent x sum of all the Area Type Costs for the outbuilding, rounded to the nearest dollar.
Maps to Functional Depreciation on the UAD 2.6 Form 1004.
External Depreciation Field 25.032
When: Required if Total Depreciation is not provided
Outbuilding External Depreciation Percent
No UAD 2.6 field is listed for it in the cross-reference guide.
External Depreciation Field 25.033
When: Required if Total Depreciation is not provided
Outbuilding External Depreciation Amount Calculated: Outbuilding External Depreciation Percent x sum of all the Area Type Costs for the outbuilding, rounded to the nearest dollar.
Maps to External Depreciation on the UAD 2.6 Form 1004.
Total Depreciation Field 25.034
When: Required if Physical, Functional and External Depreciation are not provided
Total Depreciation for Outbuilding: The lump sum accumulated monetary loss in value for the reproduction or replacement cost of the outbuilding from all causes of depreciation.
Maps to Total Depreciation on the UAD 2.6 Form 1004.
Manufactured Home Delivery Installation and Setup Field 25.035
When: Required if Outbuilding Type is Manufactured Home
The total amount associated with the delivery, installation and setup costs for a manufactured home. If the specific amount is unavailable from the invoice, provide a reasonable estimate, and explain in Cost Approach Commentary.
No UAD 2.6 field is listed for it in the cross-reference guide.
Total Field 25.036
When: Required for each outbuilding
Estimated Outbuilding Cost: The estimated cost of the outbuilding, including all costs to replace or reproduce the dwelling, the applicable depreciation, and any applicable delivery, installation, and setup fee. Calculated for the outbuilding: • Add the following: o Area Type Costs(s) 25.027 o Manufactured Home Delivery, Installation, and Setup 25.035 if applicable • Subtract depreciation: o Outbuilding Physical Depreciation Amount 25.029 o Outbuilding Functional Depreciation Amount 25.031 o Outbuilding External Depreciation Amount 25.033 OR o Total Depreciation for Outbuilding 25.034
Maps to Cost-New Improvements Dwelling Cost Cost-New Improvements Other Cost Cost-New Improvements Extras Cost Total Estimated Cost-New Depreciated Cost of Improvements on the UAD 2.6 Form 1004.
Description Field 25.037
When: Always required for each site improvement
Site Improvement Description: A description of the improvement for which the As Is value is provided. Example: • Well, septic, fence, driveway and water frontage improvements could be displayed in aggregate on a single row, or on separate rows.
No UAD 2.6 field is listed for it in the cross-reference guide.
Amount Field 25.038
When: Always required for each site improvement
As Is Value of Site Improvement Amount: The As Is amount of the site improvement as of the appraisal effective date. Provide individual costs if documented separately, or as a lump sum for aggregated site improvements.
No UAD 2.6 field is listed for it in the cross-reference guide.
Total Field 25.039
When: Always required
Total As Is Value of Site Improvements: The total value contributed by other As Is improvements located on the subject property. Calculated: The sum of all the As Is Value of Site Improvement Amounts 25.038 Note: This amount redisplays at the top of the Cost Approach section 25.003.
Maps to "As-Is"` Value of Site Improvements on the UAD 2.6 Form 1004.
Primary Site Valuation Method Field 25.040
When: Always required
The method by which the site value is calculated. • Allocation • Extraction • Sales Comparison • Other (Describe)
No UAD 2.6 field is listed for it in the cross-reference guide.
Opinion of Site Value Field 25.041
When: Always required
The dollar value estimated for the property site (e.g., land that is improved so that it is ready to be used for a specific purpose). Can be 0, such as when Property Rights Appraised 3.019 is Leasehold. Note: This amount redisplays at the top of the Cost Approach section 25.004.
Maps to Opinion of Site Value on the UAD 2.6 Form 1004.
# Field 25.042
When: Required for each land comparable
Land Comparable #
No UAD 2.6 field is listed for it in the cross-reference guide.
Address Field 25.043
When: If available for each land comparable
Land Comparable Street Address If the street address is unavailable or has not yet been assigned, provide any information necessary to identify the property.
No UAD 2.6 field is listed for it in the cross-reference guide.
County Field 25.044
When: Required for each land comparable
Name of the county or parish as defined by the state. Note: If the land comparable is not located in any county (e.g., located in an independent city), enter the name of the local municipality or district in which the property is located.
No UAD 2.6 field is listed for it in the cross-reference guide.
Data Source Field 25.045
When: Required for each land comparable
Land Comparable Data Source • Assessor Record • Builder or Developer • Data Aggregator • Exterior Inspection • HOA • Land Survey • Lender • MLS • Previous Appraisal File • Property Owner • Real Estate Agent • Zoning • Other (Describe)
Partly maps to Data Source(s) on the UAD 2.6 Form 1004.
Assessor Parcel Number (APN) Field 25.046
When: If available for each land comparable
A number assigned to parcels of real property by the tax assessor of a particular jurisdiction for purposes of identification and record-keeping.
No UAD 2.6 field is listed for it in the cross-reference guide.
Site Size Field 25.047
When: Required for each land comparable
The total area of the site, including all parcels. • For area less than 1 acre, use square feet in whole numbers (e.g., 27,840 sq. ft.) • For area that is 1 acre or more, use acres to 2 decimals (e.g., 1.25 acres). • If using the metric system, for area less than 1 hectare, use square meters in whole numbers (e.g., 7,500 sq. m.) • If using the metric system, for area that is 1 hectare or more, use hectares to 2 decimals (e.g., 1.25 hectares).
No UAD 2.6 field is listed for it in the cross-reference guide.
Sale Date Field 25.048
When: Required for each land comparable
The date of the transfer of ownership of real property as recognized in the jurisdiction in which it is located.
No UAD 2.6 field is listed for it in the cross-reference guide.
Price Field 25.049
When: Required for each land comparable
The amount of transaction (typically the sale price) related to the transfer of ownership of real property as recognized in the jurisdiction in which it is located.
No UAD 2.6 field is listed for it in the cross-reference guide.
Reconciliation of Site Value Field 25.050
When: Always required
Commentary should include information pertinent to the Opinion of Site Value that is not captured in the discrete data, or additional details to support the discrete data that is provided, including access, utilities, zoning, views, or site influences of the land comparables in relation to the subject.
Maps to Support for the Opinion of Site Value on the UAD 2.6 Form 1004.
Cost Type Field 25.051
When: Always required
The method by which all buildings in the Cost Approach section would be reconstructed. • Replacement • Reproduction
Maps to Reproduction Cost Replacement Cost on the UAD 2.6 Form 1004.
Cost Data Source Field 25.052
When: Always required
Cost Data Source: The primary source that the appraiser cited for cost data in the Cost Approach section. • Builder or Developer • Cost Service (Displays Cost Service Provider instead) • Cost Survey • Other (Describe) Note: An image of the worksheet showing support of Cost Approach calculations may be provided, which displays in Cost Approach Exhibits. A caption may be provided to further describe the image.
No UAD 2.6 field is listed for it in the cross-reference guide.
Quality Rating Field 25.053
When: Required if Cost Data Source is Cost Service
Cost Service Quality Rating • Excellent • Very Good • Good • Average • Fair • Low Note: Allowable answers may be provided that are not in the above list.
Maps to Quality Rating from Cost Service on the UAD 2.6 Form 1004.
Effective Date Field 25.054
When: Always required
Cost Data Effective Date Note: If a Cost Service was cited, provide the date the cost service was last updated. Otherwise, provide the date the appraiser pulled the information.
Maps to Effective Date of Cost Data on the UAD 2.6 Form 1004.
Cost Method Field 25.055
When: Always required
The methodology used to derive replacement or reproduction building cost in the Cost Approach section.
No UAD 2.6 field is listed for it in the cross-reference guide.
Depreciation Method Field 25.056
When: Always required
The methodology used to derive depreciated building cost in the Cost Approach section.
No UAD 2.6 field is listed for it in the cross-reference guide.
Cost Approach Commentary Field 25.057
When: Always required
Commentary could include information pertinent to the Cost Approach section that is not captured in the discrete data, or additional details to support the discrete data that is provided.
Maps to Comments on Cost Approach Cost-New Improvements Extras on the UAD 2.6 Form 1004.
Cost Approach additional exhibit Field 25.058.1
When: IF Exists
A value from a MISMO prescribed list that categorizes the image.
No UAD 2.6 field is listed for it in the cross-reference guide.
Optional Photos: Image Caption Comment Description Field 25.058.2
When: IF ImageFileLocationIdentifier Is Present AND Exists
A free-form text field used to further describe or comment on the image.
No UAD 2.6 field is listed for it in the cross-reference guide.
Cost Approach land comparables map Field 25.059.1
When: IF Exists
A value from a MISMO prescribed list that categorizes the image.
No UAD 2.6 field is listed for it in the cross-reference guide.