Real Estate Math

A Delaware property has a replacement cost (excluding land) of $280,000, effective age of 12 years, and a total economic life of 50 years. What is the depreciated value of improvements?

A$212,800✓ Correct
B$168,000
C$190,000
D$235,000

Explanation

Depreciation Rate = Effective Age ÷ Total Economic Life = 12 ÷ 50 = 24%. Depreciation = $280,000 × 24% = $67,200. Depreciated Value = $280,000 − $67,200 = $212,800.

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