Real Estate Math

An Iowa property depreciates for tax purposes using straight-line depreciation over 27.5 years. The building value (not land) is $220,000. What is the annual depreciation?

A$7,273
B$8,000✓ Correct
C$8,800
D$10,000

Explanation

Annual depreciation = $220,000 ÷ 27.5 = $8,000. Using the values given ($220,000), apply the appropriate formula.. The correct answer is $8,000.. This is a common calculation on the Iowa real estate exam.

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