Property Valuation

Accrued depreciation in the cost approach includes all of the following EXCEPT:

APhysical deterioration
BFunctional obsolescence
CExternal obsolescence
DLand value✓ Correct

Explanation

Land does not depreciate — only improvements depreciate. Accrued depreciation includes physical deterioration (curable and incurable), functional obsolescence (curable and incurable), and external (economic) obsolescence.

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