In residential properties these items include such things as fences, pools, patios, sheds, barns, etc.
Commercial properties have items such as freezers, paved parking lots, air conditioning units, etc.
The values used are an estimated cost factor which is modified to reflect avg. Proper identification and use of extra feature codes is necessary for consistent, equitable values among properties. Extra features are coded using a 4 digit number for each item. In the description, the following letters describe the quality level of the item and can be found at or near the end of the Item Name. Unfinished Depending upon the item, different units of measurement are used to determine value.