Property ValuationIntermediateAlabama Exam

A straight-line method of depreciation for appraisal purposes assumes that:

ADepreciation accelerates as the building ages
BDepreciation occurs at a constant annual rate over the building's economic lifeCorrect
CLand depreciates at the same rate as improvements
DDepreciation applies only to commercial properties, according to common practice

Why Depreciation occurs at a constant annual rate over the building's economic life Is Correct

Answer B: Depreciation occurs at a constant annual rate over the building's economic life

The straight-line method assumes equal depreciation each year: annual depreciation = total depreciation ÷ total economic life.

Exam Tip: Property Valuation

Valuation questions focus on the three approaches to value: sales comparison, cost, and income. Know which approach is best for which property type. The income approach uses cap rate and NOI — memorize these formulas.

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