Property ValuationIntermediateArizona Exam

Accrued depreciation in the cost approach refers to:

AThe annual allowable tax deduction for improvements
BThe total loss in value of the improvements from all causes as of the appraisal dateCorrect
CThe increase in value of a property over time
DThe replacement cost of the improvements new

Why The total loss in value of the improvements from all causes as of the appraisal date Is Correct

Answer B: The total loss in value of the improvements from all causes as of the appraisal date

Accrued depreciation is the total loss in value that has occurred in the improvements from all causes — physical deterioration, functional obsolescence, and external obsolescence — measured as of the appraisal date.

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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