Property ValuationIntermediateDelaware Exam

Depreciation in the cost approach is defined as:

AThe tax deduction allowed for a rental property
BThe loss in value from all causes relative to the cost of the structureCorrect
CThe decrease in assessed value over time
DAnnual straight-line reduction in the mortgage balance

Why The loss in value from all causes relative to the cost of the structure Is Correct

Answer B: The loss in value from all causes relative to the cost of the structure

In appraisal, depreciation is the total loss in value of an improvement from all sources: physical deterioration, functional obsolescence, and external obsolescence.

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.

Key Property Valuation Terms in This Question

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