Which item would MOST LIKELY create an issue during the final reconciliation of an appraisal report?

Averaging conclusions from different approaches would most likely create an issue during the final reconciliation of an appraisal report because reconciliation requires a thoughtful consideration of the strengths and weaknesses of each approach to value. The goal is to arrive at a single, well-supported conclusion, rather than relying on a simplistic average which may not accurately reflect the property's value. Each valuation method—Cost, Income, and Sales Comparison—provides insights into different aspects of value, and a proper reconciliation should analyze these conclusions individually and determine their relevance and reliability in the context of the specific property being appraised.

In addition, the other options may present challenges, but they do not inherently disrupt the reconciliation process to the same extent. For instance, omitting the Cost Approach for older properties might limit the scope of analysis but can often be justified if the property type doesn't warrant it. Selecting a value closest to the Income Approach could reflect a bias or misinterpretation of data, but it does not compromise the methodology in the same way as arbitrary averaging. Lastly, not explaining the weight on the Sales Comparison Approach could lead to a lack of clarity, but it still permits the appraiser to convey their value opinion logically without diluting the reconciliation process itself.