 Additionally, all USPAP standards dealing with the development of appraisals, consulting, or mass appraisal specifically require that any extraordinary assumptions and any hypothetical conditions necessary in the assignment be identified in the course of formulating the appraisal problem and planning the scope of work.Under USPAP, an appraisal may be predicated on extraordinary assumptions only under certain conditions, specifically
Similarly, an appraisal may also be predicated on a hypothetical condition only under certain additional more restrictive conditions, specifically

These requirements are specified in 

All USPAP standards dealing with appraisal reporting require that any written and oral appraisal report clearly and accurately disclose all assumptions, extraordinary assumptions, hypothetical conditions, and limiting conditions used in the assignment.These same reporting standards require that the reporting of appraisal assignment results must "clearly and conspicuously" state all extraordinary assumptions and hypothetical conditions and state that their use might have affected the assignment results.