\begin{tabular}{p{4.2cm}p{6cm}p{4.3cm}}
\toprule
Parameter & Value & Source / status \\
\midrule
Storey multiplier, anchor B & 1: 1.25, 1.5: 1.12, 2: 1.0, 2.5: 0.97, 3: 0.97 & industry bungalow premium (B); assumption (A) \\
Storey multiplier, anchor A & 1: 1.0, 1.5: 0.97, 2: 0.93, 2.5: 0.92, 3: 0.92 & industry bungalow premium (B); assumption (A) \\
Attached-house multiplier & detached: 1.0, semi\_detached: 0.97, row\_or\_townhouse: 0.94 & assumption \\
Basement finish (\$/sq ft of footprint) & finished: 45, partially\_finished: 22, unfinished: 0 & assumption, $\pm$30\% \\
Garage (\$) & attached: 35,000, detached: 45,000, carport: 8,000 & assumption, $\pm$30\% (Dessins Drummond: single 25–50k) \\
Soft costs / entrepreneurial incentive & 10\% / 8\% & assumption; ranges 5–15\% / 0–15\% \\
Site improvements & 2\% of RCN + pool & assumption \\
Economic life / max physical depreciation & 60 y / 85\% & assumption; 50–75 y \\
Condition factor on effective age & 1: 1.4, 2: 1.2, 3: 1.0, 4: 0.75, 5: 0.55 & assumption; strength 0.5–1.5 \\
Renovation (years removed) & extensive 10, partial 4 & assumption \\
Land & roll land value $\times$ market index (roll month $\rightarrow$ 2026-07) & MAMH roll; Vrai Prix index; share 0–1 \\
Temporal / regional index & StatCan 18-10-0289 single-detached, by CMA & official statistics \\
\bottomrule
\end{tabular}