Property ValuationIntermediateCalifornia Exam

An appraiser is using the cost approach to value a 10-year-old building. The replacement cost new is $400,000 and the building has experienced 25% total depreciation. The land is valued at $120,000. What is the indicated value?

A$400,000
B$420,000Correct
C$520,000
D$300,000

Why $420,000 Is Correct

Answer B: $420,000

Depreciated building value = $400,000 × (1 – 0.25) = $400,000 × 0.

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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