Retail Replacement
Insurance scheduling, carrying hammer up to what the piece would cost to replace at retail.
Fair Market Value
Donation work under the IRS definition, with the qualified-appraisal notice printed on the report.
Retrospective FMV
Estate work as of the date of death. Later sales corroborate rather than establish, and the report labels them.
Marketable Cash
Equitable distribution, with the costs of sale taken off and the arithmetic on the page.
Liquidation
A compelled sale inside a fixed window, with the discount argued from the evidence.
Cost approach
For work with no comparable market: reasoned from a cost basis you record instead.