Reconciliation. What type of valuation method is most appropriate for a commercial property is usually dependent on its use. Thus, all 3 approaches are utilized, but one is will be given the most weight. For example, in commercial contexts most appraisers will rely on the capitalization of income approach if the property is income producing, for that is exactly what a buyer would do when purchasing the property. The appraiser arrives at a value for the market data approach, income approach and cost approach (if relevant), and then “reconciles” the values by identifying the one that is most appropriate. The result is the appraiser’s best estimate of market value.