320 Acres, 605 F.2d at 798 & n.61 (citing cases). In appraisal terminology, typical elements of comparison include property rights conveyed, financing terms, conditions of sale (i.e., buyer and seller motivations), expenditures made immediately after purchase, market conditions (i.e., time- or date-of-sale adjustment), location, physical characteristics, economic characteristics, legal characteristics (i.e., zoning and permits) and non-realty components of value included in sale. See Section 1.5.2.3; ApprAisAlinsT., TheApprAisAl oFreAlesTATe 390-92, 404-25 (14th ed. 2013); see, e.g., United States v. 480.00 Acres of Land (Fornatora), 557 F.3d 1297, 1304-05, 1312 (11th Cir. 2009) (applicable zoning restrictions, buyer motivations, conditions of sale); United States v. 124.84 Acres of Land in Warrick Cty., 387 F.2d 912, 915 (7th Cir. 1968) (physical characteristics including soil type and susceptibility to flooding); Knollman v. United States, 214 F.2d 106 (6th Cir. 1954) (character and location); United States v. 68.94 Acres of Land in Kent Cty., 736 F. Supp. 541, 549-550 (D. Del. 1990) (time, size, tillable soil percentage, effects of easements on property rights conveyed, buyer motivations);Eastman II, 528 F. Supp. at 1185-86 (time, size, location, topography); cf. BFP v. Resolution Trust Corp., 511 U.S. 531, 537-40 (1994) (noting “‘fair market value’ presumes market conditions that, by definition, simply do not obtain in the context of a forced sale”); United States v. 564.54 Acres of Land (Lutheran Synod), 441 U.S. 506, 513-14 (1979) (noting new facilities would bear financial burdens imposed by regulations that did not apply to comparable existing facilities).