n6 Our recognition that the replacement-value standard, not the
foreclosure-value standard, governs in cram down cases leaves to bankruptcy courts, as
triers of fact, identification of the best way of ascertaining replacement value on the
basis of the evidence presented. Whether replacement value is the equivalent of retail
value, wholesale value, or some other value will depend on the type of debtor and the
nature of the property. We note, however, that replacement value, in this context, should
not include certain items. For example, where the proper measure of the replacement value
of a vehicle is its retail value, an adjustment to that value may be necessary: A creditor
should not receive portions of the retail price, if any, that reflect the value of items
the debtor does not receive when he retains his vehicle, items such as warranties,
inventory storage, and reconditioning. Cf. 90 F.3d at 1051-1052. Nor should the creditor
gain from modifications to the property--e.g., the addition of accessories to a
vehicle--to which a creditor's lien would not extend under state law.