Real Estate Math

A Florida property's replacement cost new is $480,000. It has physical depreciation of 20% and functional obsolescence of 8%. The depreciated value of improvements is:

A$345,600✓ Correct
B$384,000
C$326,400
D$400,000

Explanation

Physical depreciation = $480,000 × 20% = $96,000. Functional obsolescence = $480,000 × 8% = $38,400. Total depreciation = $134,400. Depreciated value = $480,000 − $134,400 = $345,600.

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