Introduction In commercial real estate, every property carries untapped potential that savvy developers and lenders strive to unlock. The principle of Highest & Best Use (HBU) serves as a guiding light in this pursuit – it demands that a property be put to its most value-maximizing use given all practical constraints. While location is paramount, failing to match a site with its optimal use can leave significant value “on the table” . HBU analysis provides a strategic frame