A scope of work decision is demonstrated by the exclusion of which approach?

The correct answer is the valuation approach not applicable for the assignment. In the context of appraisal, the scope of work outlines the methods and procedures the appraiser will use in their analysis. This includes the selection of appropriate appraisal approaches—cost, sales comparison, and income—that are relevant to the specific assignment.

When a particular valuation approach is deemed not applicable, it signifies that the appraiser has made a reasoned judgment about the best way to address the assignment's objectives and the data available. Excluding an approach that is not relevant ensures that the appraisal remains focused, credible, and aligned with the intended use. This decision demonstrates proper adherence to professional standards and practices, as it emphasizes the necessity of tailoring the scope of work to fit the unique circumstances of each appraisal assignment.

Other options present potential issues that do not pertain directly to the decision-making process of excluding an appraisal method. Unethical actions, non-credibility of the appraisal, and heightened client expectations may influence the context of the appraisal but do not specifically address the determination of which approaches are suitable for inclusion or exclusion in the scope of work.