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Bastrop Central Appraisal District Commercial Appraisal Manual Revised January 2020 BASTROP CENTRAL APPRAISAL DISTRICT COMMERCIAL SCHEDULES Commercial cost schedules are developed utilizing cost data compiled and published by Marshall & Swift/Boeckh, LLC as the Marshall Valuation Service. The Marshall Valuation Service is an aid in determining values of nearly every kind of improved property where replacement cost is desired. Modifies are used to bring the cost data to current costs as well as to locality costs. The current cost multiplier is referred to as CCM and the cost local multiplier is referred to as CLM. Included in the schedules is the Class Code associated with the improvement code/class. The following definitions are excerpted from the Marshall Valuation Service. There are five basic cost groups by type of framing, walls, floors and roof structures. Class A building have fireproofed structural steel frames with reinforced concrete or masonry floors and roofs. Class B buildi...