Property Valuation

In Hawaii, what is the 'depreciated cost approach' to value?

AA. A method using only the depreciation rate to determine value
BB. The cost approach: land value plus the replacement cost of improvements minus accrued depreciation✓ Correct
CC. A method to calculate income tax depreciation for IRS purposes
DD. The subtraction of construction costs from the sales price

Explanation

The depreciated cost approach calculates value by adding land value to the replacement cost new of improvements and subtracting all forms of accrued depreciation.

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