Property ValuationIntermediateDelaware Exam

In the cost approach, accrued depreciation includes:

AOnly physical deterioration
BPhysical deterioration, functional obsolescence, and external obsolescenceCorrect
COnly functional obsolescence
DMarket fluctuation and interest rate changes

Why Physical deterioration, functional obsolescence, and external obsolescence Is Correct

Answer B: Physical deterioration, functional obsolescence, and external obsolescence

Accrued depreciation in the cost approach encompasses all forms of value loss: physical deterioration (wear and tear), functional obsolescence (outdated features), and external obsolescence (outside factors).

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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