2.3.6.2. Allocation and Damages.Damages, as such, are not appraised. However, the appraiser shall briefly explain any damages to the remainder property and allocate the difference in the value of the property before and after the acquisition between the value of the acquisition and damages to the remainder. The appraiser should note that such allocation is an accounting tabulation and not necessarily indicative of the appraisal method employed. 

If damages have been measured by a cost to cure, the appraiser must justify the cost to cure143 and demonstrate that the cost to cure is less than the damage would be if the cure was not undertaken.