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The steps in the appraisal process are:

1. State the purpose.
2. List the data needed and its sources
.
3. Gather, record and verify the data.
4. Gather, record and verify the specific data, such as site development.
5. Gather, and record and verify the data for each approach.
6. Analyze and interpret the data.
7. Reconcile data for the final estimate.
8. Prepare an appraisal report.

The type of value being estimated would be found in the Statement of Purpose section of the report.

An appraiser's report will not have the buyer's financial condition, because how you pay for the property is not relevant to the value of the property itself.