1.7.1.4. Takings Plus Damages Procedure (State Rule). There may be rare circumstances in federal acquisitions when strict adherence to the before and after rule will create costly and/or difficult burdens on the appraiser. Examples of such situations are minor fee or easement acquisitions (for flowage, wetland or habitat protection, roads, pipelines) from large parcels, where the cost of performing a full before and after appraisal is unwarranted in view of the minor nature of the acquisition and there are clearly minor or no damages to the remainder. In those rare situations, the client agency may alter the scope of work to allow a takings plus damages procedure, sometimes called the state rule. Under this procedure, the appraiser must still determine the larger parcel and develop an opinion of the value of the part taken as it contributes to the larger parcel. Minor damages are added to the opinion of value of the part taken to provide an estimate of the compensation to be paid by the client agency.