Climate Controlled Garage - HELP Please

[Terrel L. Shields]

No depreciated cost at the moment, this is new construction, they moved in right before the holidays...unless we are talking about depreciation like driving a new car off the lot

Did you ask them what they paid to build it? I would base the cost upon that and if I had something else to use as a proxy to extract some discount go for it - maybe covered pool, or an oversized shop, Otherwise, I'd argue that there was insufficient market evidence to justify a discount beyond physical obsolescence which is zero.