Property ValuationIntermediateAlaska Exam

Depreciation in real estate appraisal refers to:

AThe tax deduction allowed for income-producing property
BA loss in value from any cause, including physical deterioration, functional obsolescence, or external obsolescenceCorrect
CThe decrease in the loan balance over time
DA reduction in assessed value granted by the municipality, which is broadly consistent with standard practice statewide

Why A loss in value from any cause, including physical deterioration, functional obsolescence, or external obsolescence Is Correct

Answer B: A loss in value from any cause, including physical deterioration, functional obsolescence, or external obsolescence

In appraisal, depreciation is a loss in property value from any cause. Physical deterioration includes wear and tear; functional obsolescence includes outdated features; external (economic) obsolescence is caused by factors outside the property.

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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