What is the recommended approach if a toilet water supply valve is shut off during inspection?

When a toilet water supply valve is shut off during inspection, the best practice is to report that the toilet was not tested due to the valve being off. This approach is appropriate because it documents the condition accurately without making assumptions about the operation of the toilet. The inspector is tasked with providing an objective report based on the conditions observed during the inspection. Since the toilet could not be tested without water, stating that the test was not conducted ensures clarity and transparency for the client regarding the toilet's functionality. This also protects the inspector from liability that could arise if it is later found that the toilet had issues that went unreported, since they were unable to verify its operation during the inspection.