Handbook 4000.1, 12/30/2016, page 502
The original 4000.1 Manual required that the appraiser report deficient cabinets as an MPR deficiency. FHA no longer requires the appraiser report deficient cabinets as anything but an aesthetic deficiency.
The 4000.1 manual revised 12/30/2016 states "Appliances that are to remain and that contribute to the market value opinion must be operational". The original manual dated 9/30/2015 stated "Cabinets and built-in appliances that are considered Real Property must be present and operational".
If your client insists that you comment on the appliances use this comment:
Appliances OK (omit any reference to the cabinets)
The appliances were functional at the time of inspection. (Handbook 4000.1, 12/30/2016, page 502)
An Appliance not Working
The dishwasher did not function when activated. This appraisal is subject to repair or replacement of the dishwasher. (Handbook 4000.1, 9/15/2015, page 486)