1.5.2. Sales Comparison Approach. The sales comparison approach is normally the preferred method of valuation for property being acquired under these Standards. The sales comparison approach is a systematic procedure in which appraisers study the market for sales of properties with the same highest and best use as the subject property that are as close in proximity and time as possible. Each sale is verified with parties to the transaction to ensure that information is accurate and the sale is a market transaction. Each sale is adjusted for elements that are different from the subject property and the resulting array of sales data is reconciled to a final opinion of market value. Analysis of sales shall be made using a market derived unit of comparison such as price per acre, price per square foot, or animal unit month. In some markets, more than one unit of comparison may be used by market participants and care should be used to maintain consistency.