4.2.2.3. Allocations and Administrative Payments Under the Uniform Act.Valuations for federal acquisitions must follow the unit rule. But some appraisal assignments may require the appraiser to subsequently allocate the market value of the whole property, once properly determined under the unit rule, for administrative or other purposes. Thus, the appraiser may be directed to apportion the whole property’s value among separate estates or interests for negotiating purposes and/or to comply with agency obligations under the Uniform Act. Such an allocation should be reported in a separate, supplemental report, rather than in the appraisal report of the market value of the whole property.251 Similarly, some assignments may require a determination of the contributory value of buildings, structures, or other improvements that will be removed or adversely affected due to the government project.252 If applicable, the appraiser should clearly state that any such allocations do not indicate the appraisal method(s) employed.253