Property ValuationIntermediateAlaska Exam

Depreciation in real estate appraisal is best defined as:

AA reduction in value from any causeCorrect
BPhysical wear and tear only
CThe annual decrease in market value mandated by tax law
DThe loss of value due to functional obsolescence only

Why A reduction in value from any cause Is Correct

Answer A: A reduction in value from any cause

Depreciation in appraisal refers to any loss in value from any cause, including physical deterioration, functional obsolescence, and external obsolescence. This is different from accounting depreciation, which is a tax deduction based on a schedule.

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.

Key Property Valuation Terms in This Question

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