Property ValuationIntermediateCalifornia Exam

What is 'depreciation' in the cost approach to appraisal?

AThe annual decrease in property tax assessment, under standard appraisal methodology
BAny loss in value from any cause, including physical deterioration, functional obsolescence, and economic (external) obsolescenceCorrect
CThe decline in a property's sale price over time, as typically applied in a comparative market analysis
DA tax deduction available to rental property owners, consistent with USPAP appraisal standards

Why Any loss in value from any cause, including physical deterioration, functional obsolescence, and economic (external) obsolescence Is Correct

Answer B: Any loss in value from any cause, including physical deterioration, functional obsolescence, and economic (external) obsolescence

In the cost approach, depreciation is any loss in value from any cause. The three types are: physical deterioration (wear and tear), functional obsolescence (design/feature deficiencies), and economic/external obsolescence (external negative influences).

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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