Property Valuation

In the cost approach, 'accrued depreciation' is the total loss in value from:

AOnly physical deterioration
BPhysical deterioration, functional obsolescence, and external obsolescence✓ Correct
COnly economic obsolescence
DOnly deferred maintenance

Explanation

Accrued depreciation in the cost approach is the total loss in value from: (1) physical deterioration (wear and tear), (2) functional obsolescence (outdated features), and (3) external/economic obsolescence (outside factors).

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