E.g., United States v. Becktold Co. , 129 F.2d 473 (8th Cir. 1942) (allowing cost approach in valuation of book bindery plant with large, heavy machinery bolted in place, where no bindery sales had occurred in 20 years and no other sales upon which to base valuation had occurred in vicinity, and under state law, machinery was part of realty (see Section 4.1.3)); see 55.22 Acres in Yakima , 411 F.2d at 435-36 (prohibiting cost approach as direct evidence of value where improvements were not “of an unusual nature, such as a church, for which comparable sales or other indicia of market value would probably be unavailable”).