While reconciling a final value conclusion, an appraiser should never:
a. reduce the process to a mathematical calculation
b. bend the values to fit a preconceived notion
c. make changes to values, calculations, or data unless a genuine mistake was discovered
d. do all of the above
(d) While reconciling, appraisers should never limit themselves to a mathematical equation, should never bend values to fit preconceived notions, and never make changes to data or values unless truly warranted. Page 422