Property Valuation

In the income approach, 'reserves for replacement' (replacement reserves) represent:

AFunds set aside for mortgage payments
BAn allowance for future replacement of short-lived components (roof, HVAC, appliances)✓ Correct
CVacancy and credit loss provisions
DProperty management fee estimates

Explanation

Reserves for replacement are an operating expense allowance for future replacement of building components that have shorter lives than the building (roof, HVAC, water heater, appliances). They ensure the NOI calculation reflects true economic operating costs.

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