The question that is asked on the URAR 1004 is: "Is there any financial assistance (loan charges, sales concessions, gift or downpayment assistance, etc.) to be paid by ANY party on behalf of the borrower? If Yes, report the total dollar amount and describe the items to be paid.
This applies to the subject property and has no bearing on the final estimate of value for the subject. You simply report it.
Now, if the comparable sales that you are using had concessions paid on behalf of the borrower, then it is a negative adjustment in the sales grid for the dollar amount paid in the Sales and Financing Concessions section on the grid.