Which of the following should always be part of the reconciliation process?

Choosing one of the value indications arrived at from applying the three approaches to value and using that as the final value rather than reconciling between the numbers

Making sure the report is addressed to the correct client

Averaging the indicated values from the three approaches to value

Analyzing the strengths and weaknesses of the approaches employed and arriving at a reasonable value conclusion somewhere within the range of the approach's conclusions.