Rec. B: The DoD OIG recommended that the Deputy Under Secretary of Defense for Installations and Environment and the Commander for U.S. European Command revise DoD Instruction 4165.69 and U.S. European Command Instruction 4101.02, respectively, to require that future residual value settlement negotiations analyze and document how the residual value settlement amount was determined, to include at a minimum: 1) results of an independent appraisal of the facility's value or the reasons why it was deemed not worth performing one; 2) analysis of any agreed‑upon calculation methodology used to determine the values for the land and capital improvements; 3) evaluation of any environmental remediation being claimed for reasonableness, if there is an offsetting effect on the residual value received; and 4) description of specific documents that should be maintained supporting residual value settlements and how long these documents should be maintained.