Which of the following is a true statement about adjustments when using the sales comparison approach?

When using the sales comparison approach in real estate appraisal, adjustments are indeed made to the comparables, rather than the subject property. This methodology relies on identifying similar properties that have recently sold and then adjusting their sale prices based on differences that may affect value, such as features, condition, age, or market conditions.

The rationale behind adjusting the comparables is that the objective is to determine the value of the subject property by aligning it with data from these similar properties. By adjusting the sale prices of the comparables, an appraiser can derive a more accurate estimation of the subject property's value in light of those differences.

Understanding this process helps ensure that the appraiser arrives at a value conclusion that reflects the true market comparability of the subject property. The other choices incorrectly suggest that adjustments are made to the subject property itself or that certain aspects of comparables do not require adjustment, which misrepresents the fundamentals of the sales comparison approach.