In order to have a Depreciation Report support Market Value, the report must be measured by the Threshold method as well as follow the four Funding Principles.
Simply put, Depreciation Reports support Market Value when the amount saved in the Contingency Reserve Fund, as a percentage, is similar to most other Strata Corporations. As such, no adjustment would be appropriate when appraising it.
Strata Reserve Planning holds the copyright in Canada and the USA to this methodology, after licensing it to the University of BC Real Estate Division. For more see UBC and US.