Property ValuationIntermediateDelaware Exam

What is 'depreciation' in real estate appraisal (as distinct from tax depreciation)?

AA tax deduction taken on investment property
BA loss in value from any cause, including physical deterioration, functional obsolescence, and external obsolescenceCorrect
CThe reduction in property value due to property tax increases
DThe decrease in purchasing power of money over time

Why A loss in value from any cause, including physical deterioration, functional obsolescence, and external obsolescence Is Correct

Answer B: A loss in value from any cause, including physical deterioration, functional obsolescence, and external obsolescence

In appraisal, depreciation is any loss in property value from any cause — physical deterioration (wear and age), functional obsolescence (outdated design), or external/economic obsolescence (outside factors).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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