An appraiser provides an evaluation that produces an opinion of value. There are three "common approaches to value" which assists the appraiser come to this opinion or valuation. The Cost Approach is one of the processes that real estate appraisers use to find the worth of a home; it involves finding what the improvements would cost without physical deterioration, plus the land value. The Sales Comparison Approach deals with finding similar houses in close proximity and figuring out the value based on making a comparison of those homes to the home being investigated. The Sales Comparison Approach is commonly the most accurate and best indicator of worth for a house. One of the least common approaches in appraising houses is the Income Approach, which is commonly used to find the value of a property based on what an investor would pay based on the income produced by the building.