source:
  type: guide
  id: va-m26-7-ch11-t17
  authority: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 11, Topic 17 — Final
    Reconciliation
  description: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 11, Topic 17 — Final
    Reconciliation.
  coverage_tier: operative
obligations:
- id: va-m26-7-ch11-t17-full
  canonical_id: va-m26-7-ch11-t17-full
  section: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 11, Topic 17 — Final Reconciliation
  type: do
  tags:
  - regulator-direct
  - va
  - va-handbook
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: VA Lenders Handbook (VA Pamphlet 26-7), Chapter 11, Topic 17 — Final
      Reconciliation
    source_class: va-handbook
    source_url: https://www.benefits.va.gov/warms/pam26_7.asp
    snapshot_id: faa7d8c84a0580f3
    fetched_at: '2026-05-23T01:53:53Z'
    content_hash: sha256:960cb068c0b142cd1bb4a0e38f29c6c5b725d24095781b92c663a83e9fd36263
    paragraph_quote: '17. Final Reconciliation Change Date February 22, 2019 • This
      Chapter has been revised in its entirety. a. Approaches to Value Considered
      In the final reconciliation on the appraisal report the appraiser will evaluate
      and summarize the approaches to value which were included in the appraisal report.
      b. Market Approach On appraisals prepared for VA, the market approach will likely
      reflect the appraiser’s final estimate of value since VA does not require a
      cost approach and an income approach is only required on two to four unit properties.
      VA Pamphlet 26-7, Revised Chapter 11: Appraisal Report 11-26'
  judgment: false
