Real Estate Math

A Delaware property's land is worth $75,000 and the improvements have a replacement cost of $280,000. Accumulated depreciation on improvements is $42,000. What is the property's indicated value by cost approach?

A$300,000
B$313,000✓ Correct
C$280,000
D$355,000

Explanation

Cost approach value = Land + (Replacement Cost − Depreciation) = $75,000 + ($280,000 − $42,000) = $75,000 + $238,000 = $313,000.

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