Property Valuation

Entrepreneurial profit is included in the cost approach because:

AIt represents the contractor's labor cost
BIt compensates the developer for the risk and effort of creating the project✓ Correct
CIt is required by state law for new construction
DIt adjusts for market fluctuations

Explanation

Entrepreneurial profit (or incentive) is included in the cost approach to reflect the compensation a developer requires to undertake the risk and management of a development project.

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