Property ValuationIntermediateDelaware Exam

What is the 'cost approach' to real estate appraisal and when is it most reliable?

AEstimating the purchase price based on the buyer's maximum affordable cost
BEstimating value as land value plus the cost to replace improvements at current prices minus depreciationCorrect
CSimply estimating value based only on the total raw cost of all improvements ever made to the property, in general
DCalculating the seller's original cost to determine minimum acceptable price

Why Estimating value as land value plus the cost to replace improvements at current prices minus depreciation Is Correct

Answer B: Estimating value as land value plus the cost to replace improvements at current prices minus depreciation

The cost approach estimates value by adding land value (from comparable sales) to the depreciated replacement cost of improvements. Formula: Value = Land Value + (Replacement Cost − Accumulated Depreciation).

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.

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