I have a question regarding the "foundation walls" box found in the improvements section of the URAR. I have seen appraisers fill this box out based on what the actual outermost walls are covered with (brick veneer, siding, etc) and I have also seen appraisers fill this box out based on they type of foundation the exterior walls are built on (concrete, piers, etc). I have not been able to find any source which gives a definitive answer. Any advice and/or information would be greatly appreciated!