Property Valuation

An appraiser determines that a Florida property has an economic life of 40 years, was built 8 years ago, and has no deferred maintenance. Using straight-line depreciation, what percentage of the cost represents accrued depreciation?

A15%
B20%✓ Correct
C25%
D32%

Explanation

Straight-line depreciation = Effective age ÷ Economic life = 8 ÷ 40 = 0.20 = 20%.

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