Property Valuation

Depreciation in an appraisal context refers to:

AThe IRS tax deduction for income property
BAny loss in value from any cause✓ Correct
COnly physical wear and tear on the building
DThe reduction in land value over time

Explanation

In appraisal, depreciation refers to any loss in value from any cause — physical deterioration, functional obsolescence, or external (economic) obsolescence.

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