See generally United States v. 25.202 Acres of Land (Amexx I), 860 F. Supp. 2d 165, 174-75 (N.D.N.Y. 2009), adopted by 860 F. Supp. 2d 165 (N.D.N.Y. 2010), aff’d, 502 F. App’x 43, 45 (2d Cir. 2012). As discussed in Section 4.4.5, it may be appropriate to incorporate aspects of all three approaches to value in the development method, a technique for appraising undeveloped acreage with a highest and best use for subdivision into lots. E.g., United States v. 99.66 Acres of Land (Sunburst Invs.), 970 F.2d 651, 655-56 (9th Cir. 1992).