The appraisal report determines, among other things, the number and type of independent apartments, rooms and parking spaces in a property, as well as their utility values. The appraisal report is needed to establish home ownership of the property. The utility value calculation determines the relationship between the ownership shares of the individual co-owners (e.g. of a residential building) and establishes a calculation key (e.g. to determine the operating cost share of the individual owners).