Real Estate Math

A building has a replacement cost of $400,000, land value of $80,000, and accumulated depreciation of $60,000. What is the estimated value using the cost approach?

A$340,000
B$380,000
C$420,000✓ Correct
D$440,000

Explanation

Value = Land + (Replacement Cost − Depreciation) = $80,000 + ($400,000 − $60,000) = $80,000 + $340,000 = $420,000.

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