Property Valuation

A Florida appraiser is determining the cost approach value for a 10-year-old building with a total economic life of 50 years. The accrued depreciation percentage is:

A10%
B15%
C20%✓ Correct
D25%

Explanation

Using the straight-line depreciation method: Accrued depreciation = Effective age ÷ Total economic life = 10 ÷ 50 = 20%. This percentage is applied to the reproduction or replacement cost of the improvements.

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