Property ValuationIntermediateDelaware Exam

What is 'accrued depreciation' in the cost approach to a Delaware appraisal?

AAnnual depreciation accruing each year for tax purposes
BThe total loss in value from all causes (physical, functional, external) as of the appraisal dateCorrect
CDepreciation that has been deferred and not yet recognized
DThe accumulated property tax unpaid as of the appraisal date

Why The total loss in value from all causes (physical, functional, external) as of the appraisal date Is Correct

Answer B: The total loss in value from all causes (physical, functional, external) as of the appraisal date

Accrued depreciation in appraisal is the total loss in value from all sources — physical deterioration, functional obsolescence, and external obsolescence — as measured from the new construction value to the property's current value.

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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