For instance, a percentage adjustment for market conditions (time) may be appropriate, but an adjustment for the fact that the subject property is 300 feet from a sewer connection and all of the comparable sales are connected to sewer should often be made in a lump sum dollar amount to reflect the cost to cure the subject property’s comparative deficiency. If a percentage adjustment were applied to the price- per-unit (e.g., per acre, per square foot) of each comparable, the adjustment to each of the comparable sales would vary depending on the price-per-unit of the comparable and might have no relationship to the cost to cure the subject’s deficiency.