Property Valuation

Depreciation in real estate appraisal refers to:

AThe increase in value due to improvements
BThe IRS allowance for income tax purposes on investment property
CA loss in property value from any cause✓ Correct
DThe difference between purchase price and resale price

Explanation

In appraisal, depreciation is defined as a loss in value from any cause, including physical deterioration, functional obsolescence, and external (economic) obsolescence. This is distinct from IRS depreciation for tax purposes.

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